1. Assurance engagements and external audit
保证约定和外部审计 uPC(|U% -q(*)N5.2 Materiality, true and fair presentation, reasonable assurance h8 FV2" 物质性,真实公平的描述,合理的保证 +-T|ov< >[&ser Appointment, removal and resignation of auditors E:-~SH} 审计人员的的任命、免职和辞职 q#1G4l.
^6b5}{> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9g#
62oIg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #s' `bF^ x iz+R9p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q(csZ\e= 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 R+!oPWfb vE1:;%Q Engagement letter Vk2%yw> 约定书(委托书) Thk
CKM qu!x#OY+ 2. Planning and risk assessment neE
Zw#(Z 规划和风险评估 ^6Zx-Mf\ bSn={O"M General principles yE
.st9m 一般原则 gI9nxy BG)zkn$ Plan and perform audits with an attitude of professional skepticism
}_-tJ. 持专业的怀疑态度计划和执行审计工作 6)W8H X~+ >rSCf= Audit risks = inherent risk ×control risk ×detection risk +t&+f7 审计风险=内在风险×控制风险×检查风险 AZ4:3} 4=`1C-v?q Risk-based approach )2q
r^) 基于风险的办法 +>AVxV=A# i
3KAJ@ Understanding the entity and knowledge of the business w`r%_o-I 了解商业的实质和知识 r
_FI5f MmU`i ,z Assessing the risks of material misstatement and fraud ,Z
:2ba 评估材料错报和舞弊的风险 8G2QI4 MiKq| Materiality (level), tolerable error 7]Hf3]e>/ 重要性(级别),可容忍误差 >wL!`:c'" `:R9M+
OX Analytical procedures k {vd1,HZ 分析程序 XiV
K4sD8 ]&B/rSC Planning an audit {.0I!oWv 规划审计工作 2^75|Q [Jjo H1E@ Audit documentation: working papers |/c-~|% 审计文件:工作底稿 n5efHJU S6C DK: The work of others ydRS\l 其他机构的文件 &j/,8 Z* <0m^b#hdG Rely on the work of experts aIr"!. 4 依靠专家的工作 =3rf}bl2 ?)-anoFyVW Rely on the work of internal audit !>wu7u- 依靠内部审计工作 EZVgTySd a;kiAJ' 3. Internal control AAuwE&Gg 内部控制 n{qVF#N_ 0,):;OI The evaluation of internal control systems +z#+}'mT% 对内部控制系统的评估 nB[B
FVkU cG 3tn&AXi Tests of control }5z!FXB 控制测试 ACFEM9 [= #Aj#C> Substantive procedures (time, nature, extent) M1k_ldP 实质性程序(时间,性质,程度) >HzTaXCR[ iAPGP-<6 Transaction cycles: revenue, purchases, inventory, etc. kQ_Vj7 交易周期:收入,采购,库存等。 9"/=D9o9 bP|-G
CKM8 ;<6S\ 4.Audit evidence a
W;)-0+ 审计证据 7|[Dr@.S k^B7M} Obtain sufficient, appropriate audit evidence z,@R jaX 获取足够、适当的审计证据
.lI.I y]!mN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p]toDy-} 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 AT2D+Hi=E LJ 9#!r@H The audit of specific items yM(ezb 审计的具体项目 }XRfHQk >
>;He7 Receivables: confirmation UIZ9"Da 应收帐款:确认 N
;n55N y.gNjc Inventory: counting, cut-off, confirmation of inventory held by third parties <iH"5DEe 存货:数量,减值,第三方持有存货的确认 7E?60^Tve -:Juxh Payables: supplier statement reconciliation, confirmation s(=@J?7As 应付帐款:供应商的申明一致,确认 dWo$5Bls<A -
s{&_]A~ Bank and cash: bank confirmation >=1UhHFNI 银行存款和现金:银行的确认 q%1B4 mF' b=L|GV@$ Auditing sampling &##JZ 审计抽样 K8QEHc:
xG'F 5.Review
em ]0^otM 复核 ]*{tno PA,\o8]x Subsequent events '(3|hh)Tl 随后发生的事件 F7=&
CW 0 `YBHBTG'o! SuBUhzR BG]|iHi COH>B1W@ Going concern xR&Le/3+ 持续关注 sX`by\s, j<w5xY
Management representations ;`a~9uG 与管理层的交涉沟通 7|)K! S9qc34\^= Audit finalization and the final review: unadjusted differences ? 8S~R 审核定稿和最后审查:未经调整的差异 1t#|MH
?U_ 1{h,LR ;4`%?6% 6. Reporting 2 rS`ViicD 报告 N_VWA.JHt 学会计论坛bbs.xuekuaiji.com 8J2UUVA`1 Appendix 1%N[DA^<\ 附录 Y1{*AV6ev6 Audit procedure uC 2{
Mmy 审计程序 !Bhs8eGr3