1. Assurance engagements and external audit
保证约定和外部审计 UFp,a0| joiL{ Materiality, true and fair presentation, reasonable assurance PfC!lI
BU 物质性,真实公平的描述,合理的保证 A29gz:F( MLRK74D Appointment, removal and resignation of auditors
">y%iE 审计人员的的任命、免职和辞职 a2
Y;xe DX"xy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `Ye\p6v!+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iZaI_\"__ aVK3?y2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >hk=VyU; 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 il:$sd h-Fn
? Engagement letter S"OR% 约定书(委托书) Aq0S-HKF ~%SH3$ 2. Planning and risk assessment Z;:u'= 规划和风险评估 d5D$&5Ec IHJ=i- General principles %we u 1f 一般原则 ;
9# Z@]p &!/}Qp Plan and perform audits with an attitude of professional skepticism [&&1j@LQ* 持专业的怀疑态度计划和执行审计工作 K)Q]a30 .zn;:M#T Audit risks = inherent risk ×control risk ×detection risk #m{UrTC 审计风险=内在风险×控制风险×检查风险 ?i06f,- v(EEG/~ Risk-based approach +(C6#R<LI 基于风险的办法 1DvR[Lx% fp[|M Understanding the entity and knowledge of the business 34d3g 了解商业的实质和知识 Y0_),OaY ZE2$I^DY- Assessing the risks of material misstatement and fraud t5#rps\; 评估材料错报和舞弊的风险 DR c)iE>@ %=
/) Materiality (level), tolerable error *T~Ve;3h; 重要性(级别),可容忍误差 " e}3:U5n >|twyb Analytical procedures U` Wauv& 分析程序
^V#@QPK9 )e a :Q? Planning an audit )*,5"CO 规划审计工作 /Rg*~Ers
* qeL5D* Audit documentation: working papers Er+nk`UR_ 审计文件:工作底稿 Kwg4sr5"D q~*t@ The work of others WV #%PJ 其他机构的文件 Vv8jEZ8 1;mW,l'` Rely on the work of experts A` AaTP 依靠专家的工作 4*'pl.rb> \'CDRr
"uw Rely on the work of internal audit C\di 7 z: 依靠内部审计工作 C@bm lhw ,J]0* 3. Internal control JXu$ew>q
内部控制 US%^#D q &9"-`-[e: The evaluation of internal control systems LWHd~
"eU 对内部控制系统的评估 3Ei5pX =g w*|7!iM Tests of control -$WYj" 控制测试 Nqrmp" ] Fm #w2o Substantive procedures (time, nature, extent) !X<~-G2)l 实质性程序(时间,性质,程度) j'BMAn ? 1$81E. Transaction cycles: revenue, purchases, inventory, etc. )I$q 5%q8 交易周期:收入,采购,库存等。 9$|Gfyv H)>;/#!r- RhvfC5Hq 4.Audit evidence /Ne<V2AX 审计证据 ")!,ZD 'I /aboDB Obtain sufficient, appropriate audit evidence a'jR#MQl? 获取足够、适当的审计证据 N~NQ6:R[ v0ES
; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %B)6$!x 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 'qF#<1& l+g9 5mjP The audit of specific items LbZ:&/t^y8 审计的具体项目 SJ};TEA
nYa*b=[. Receivables: confirmation KhW;RD 应收帐款:确认 jD`d#R @;
H,gEH^ Inventory: counting, cut-off, confirmation of inventory held by third parties A6pjRxg 存货:数量,减值,第三方持有存货的确认 GKFq+]W Kbb78S30 Payables: supplier statement reconciliation, confirmation Q]w&N30 应付帐款:供应商的申明一致,确认
yT#{UA^ N]<!j$pOz Bank and cash: bank confirmation H_ez'yy 银行存款和现金:银行的确认 wj1{M.EF\ 3,Q^&
1 Auditing sampling ~~6^Sh60g 审计抽样 Iy.rqc/86 ocyb5j 5.Review
+\{&2a? 复核 Eb=#9f%y>& 4L73]3& Subsequent events u]ZqOJXxu 随后发生的事件 VT.;:Q AT\qiznvP W(Uu@^ 2AVa( i]#+1Hf Going concern mnID3=JF 持续关注 Cb_oS4vM 03iv3/{H Management representations Vm|Y$C 与管理层的交涉沟通 C( id=F nxJee=qH Audit finalization and the final review: unadjusted differences v*qQ? S 审核定稿和最后审查:未经调整的差异 #%FN>v3e 9P<[7u Pcc
B] 6. Reporting [*Z`Kc
报告 .y&QqxiE
学会计论坛bbs.xuekuaiji.com atW' Appendix S inl 附录 F>X-w+b4r Audit procedure ,
\aUq|~ 审计程序 gXH[$guf