1. Assurance engagements and external audit
保证约定和外部审计 Y-,#3%bT;; @j^qT-0M Materiality, true and fair presentation, reasonable assurance `qfVgT=2 物质性,真实公平的描述,合理的保证 'fg`td w$&10 Appointment, removal and resignation of auditors wI`uAZ=" 审计人员的的任命、免职和辞职 _xmM~q[c7p 8fDnDA.e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kB~: HQf 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3$y]#L L8ZCGW\Rr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M8g=t[\ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 q=R=z$yr KUly"B Engagement letter F*]AjD- 约定书(委托书) 0<^K0>lm
p /}M@MbGM M 2. Planning and risk assessment hl# 9a? 规划和风险评估 DU[UGJg ?m~;*wn% General principles *Qyw
_Q 一般原则 O ^e
!<bBd c[j3_fn1] Plan and perform audits with an attitude of professional skepticism 5E.cJ{ 持专业的怀疑态度计划和执行审计工作 ]jy6C'Mp +$v$P!), Audit risks = inherent risk ×control risk ×detection risk Q)Ppx 7) 审计风险=内在风险×控制风险×检查风险 {&2$1p/9' }"3L>%Q5 Risk-based approach S&
R~* 基于风险的办法 qed;
UyN f[dwu39k Understanding the entity and knowledge of the business Xbap'/t
了解商业的实质和知识 |5Z@7 q
A03EU Assessing the risks of material misstatement and fraud ^:DlrI$ 评估材料错报和舞弊的风险 !>2s5^JI9 5g/WQo\ Materiality (level), tolerable error -`Z5#8P 重要性(级别),可容忍误差 *emUQ/uvf <xc"y|7X Analytical procedures q Rtgk 分析程序 W
Q6E8t) 6}|/~n Planning an audit _b#9^2o 规划审计工作 .11iulQ <27e7H*6 Audit documentation: working papers (]iw#m{ 审计文件:工作底稿 2{&|%1Jg Q<78<#I The work of others H:0-.a^ZS 其他机构的文件 7OW;omT` g3Ff<P P Rely on the work of experts i{%~&! 依靠专家的工作 N\xqy-L9 Gz6FwU8L Rely on the work of internal audit ~_h4|vG 依靠内部审计工作 Ebp8})P/~ K=!J=R; 3. Internal control SYl:X 内部控制
W_kJb ;2bG-v'4vO The evaluation of internal control systems U);
,Opr 对内部控制系统的评估 9l(e:_`_ LkNfcBa_ Tests of control 5bMVDw/ 控制测试 =0 m[ iRPd=) Substantive procedures (time, nature, extent) fzw6VGTf 实质性程序(时间,性质,程度) ;/e!!P]jP '6K WobXm Transaction cycles: revenue, purchases, inventory, etc. )
V9$ P) 交易周期:收入,采购,库存等。 XrBLw}lD`N
hBN!!a|l )Oa"B;\j 4.Audit evidence AbfLV942 审计证据 ^t
#]E# /i$&89yod Obtain sufficient, appropriate audit evidence vwP516EM 获取足够、适当的审计证据 V+( mp@ JsCU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations OPKm^} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5#:tL&q y
.mojx%?a The audit of specific items @ZT2
5CD 审计的具体项目 Z.,Pl `ORDN|s6 Receivables: confirmation "I_3!Yu 应收帐款:确认 %L~X\M:Qk 4W^0K|fq Inventory: counting, cut-off, confirmation of inventory held by third parties qr6WSBc 存货:数量,减值,第三方持有存货的确认 9}3W0F; } #%sI"9 Payables: supplier statement reconciliation, confirmation #JTi]U6` 应付帐款:供应商的申明一致,确认 6bfk4
k J!S3pS5j Bank and cash: bank confirmation y
?Q"-o ( 银行存款和现金:银行的确认 b6g,mzqu s-k-|4 Auditing sampling {J|P2a[ 审计抽样 1w\Y._jK +Mg^u-(A 5.Review
Gb~q:&IUr 复核 62Jn8DwAT >%d]"] Subsequent events =m-_0xo 随后发生的事件 gR1X@j$_ 9E
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uS9 z.[L1AGa|s 5%G++oLXf Going concern }H^# } 持续关注 Kji}2j'a S%Ja:0=}? Management representations 5X~ko> 与管理层的交涉沟通 A7:
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[A.gD4 Audit finalization and the final review: unadjusted differences E\'_`L 审核定稿和最后审查:未经调整的差异 8N|*n"`} -3K
B:K< GW}KmTa]& 6. Reporting \ iP[iE= 报告 L.|GC7$0 学会计论坛bbs.xuekuaiji.com x<= ;=893 Appendix 7<N
X;Fx 附录 flb3Iih Audit procedure s/
A]&!` 审计程序 |y=CmNG,