1. Assurance engagements and external audit
保证约定和外部审计 8]bLp T#[#w*w/ Materiality, true and fair presentation, reasonable assurance :YLurng/] 物质性,真实公平的描述,合理的保证 !!cN4X i|28:FJA Appointment, removal and resignation of auditors mMO]l(a& 审计人员的的任命、免职和辞职 1(e64w@ hf7[<I,jov Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x,fL656t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ["<'fq;PJ .Sv/0&O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k]2_vk^ 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 2h)Qz+|7 \BO6.;jA Engagement letter nUisC5HW 约定书(委托书) aY6F4,7/B ;krIuk- 2. Planning and risk assessment /a6i` 规划和风险评估
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Cuz:y General principles ksUF(lYk 一般原则 t
>.=q: "^Y zHq6 Plan and perform audits with an attitude of professional skepticism Q8.LlE999 持专业的怀疑态度计划和执行审计工作 bL+}n8B o%0To{MAF- Audit risks = inherent risk ×control risk ×detection risk $\M];S=CY 审计风险=内在风险×控制风险×检查风险 ViG>gMG v s=556 Risk-based approach x@[6u 基于风险的办法 Qd>\{$N nyBT4e Understanding the entity and knowledge of the business 2^f7GP 了解商业的实质和知识 'u
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MT$)A:" Assessing the risks of material misstatement and fraud ^MG"n7)X 评估材料错报和舞弊的风险 M|{NC`fa 9`M7 -{ Materiality (level), tolerable error 'rA(+-.M; 重要性(级别),可容忍误差 rZE+B25T~ {kr14l*2 Analytical procedures i?7?I 分析程序 Pw5[X5.DX 2IUd?i3~l Planning an audit MIb[}w= 规划审计工作 P]armg% p./0N. Audit documentation: working papers ;WgUhA
;q 审计文件:工作底稿 OB*V4Yv {Byh:-e< The work of others G.PRPl 其他机构的文件 ? PpS4Rd yqB!0)
< Rely on the work of experts c5:X$k\ 依靠专家的工作 Cl{Ar8d} 'g3T'2"`5 Rely on the work of internal audit jx2{k
K 依靠内部审计工作 cv7:5P h[Uo6` 3. Internal control j0s$}FPUI 内部控制 sV\K[4HG |68k9rq The evaluation of internal control systems .8T0OQ4 对内部控制系统的评估 U.JE \/ 2U(qyC Tests of control o$rF-? 控制测试 ?Ygd|a5 &~2IFp Substantive procedures (time, nature, extent) l@ (:Q!Sk 实质性程序(时间,性质,程度) dC|6z/ )4m`Ya,E3 Transaction cycles: revenue, purchases, inventory, etc. C\B4Uu6q 交易周期:收入,采购,库存等。 / :6|)AW.{ \O\q1
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4.Audit evidence
NRgVNE 审计证据 <fV][W /bPs0>5 Obtain sufficient, appropriate audit evidence ou-uZ"$,c 获取足够、适当的审计证据 %l6E0[ euVj,m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -Mz [S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iRbe$v&N 9%1J..c The audit of specific items k%Vprc 审计的具体项目 _l"nwEs YPf? Receivables: confirmation y%spI/
( 应收帐款:确认 >?rMMR+A 1hE{(onI Inventory: counting, cut-off, confirmation of inventory held by third parties Vu=/<;-N 存货:数量,减值,第三方持有存货的确认 ~_c1h@ /,UnT(/k( Payables: supplier statement reconciliation, confirmation DfP-(Lm) 应付帐款:供应商的申明一致,确认 qZ&~&f|>e ]V_A4D
f Bank and cash: bank confirmation Ip:54 银行存款和现金:银行的确认
V; CPn yMTO 5~U{ Auditing sampling x~wS/y
审计抽样 B?- poB& %:zu68Q[ 5.Review
HD/!J9& 复核 Pg{1' - Dad$_% Subsequent events mt`CQz"_ 随后发生的事件 ai-rF^ehC ^YropzHZ4E o:fe`#t u3GBAjPsIk S2_(lS+R Going concern >%0$AW|Exu 持续关注 I[d<SHo d7
H *F Management representations $(Mz@#% 与管理层的交涉沟通 @NqwJ.%g H;l_;c` Audit finalization and the final review: unadjusted differences dRnf 审核定稿和最后审查:未经调整的差异 Dfa3#{ \7"|'fz stBe ^C 6. Reporting fe,6YXUf 报告 lM{f ld 学会计论坛bbs.xuekuaiji.com l-l7jq]R Appendix >3Q|k{97 附录 yxo=eSOM Audit procedure
mPk'a 审计程序 .\glNH1d