1. Assurance engagements and external audit
保证约定和外部审计 :!'!V>#g \/wbk`2 Materiality, true and fair presentation, reasonable assurance vO?\u`vY 物质性,真实公平的描述,合理的保证 &d%0[Ui` WLO4P Appointment, removal and resignation of auditors 80'!XKSP 审计人员的的任命、免职和辞职 b6]MJ0do vzXf
JP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \H^A@f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6I<^wS9j_ qcmf*Yl:v Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x>ZnQ6x~m] 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
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z-#B] ep ,"@,, Engagement letter B(eC|:w[z 约定书(委托书) E"/r*C+T @ P'("qb~ 2. Planning and risk assessment ;2&ym)` 规划和风险评估 VZhHO
d #;+ABV General principles X2[d15!9 一般原则 s7 789pR 9%^IMUWA Plan and perform audits with an attitude of professional skepticism :`Z'vRj 持专业的怀疑态度计划和执行审计工作 / b;GC-"v \]Nt-3|`0 Audit risks = inherent risk ×control risk ×detection risk 0etJ, _"> 审计风险=内在风险×控制风险×检查风险 aioN)V ozCH1V{p Risk-based approach K(:
_52rt 基于风险的办法 F7"v}K]X Fr|Ts>Kx Understanding the entity and knowledge of the business #~JR_oQE! 了解商业的实质和知识 ,q".d =6
Vlf =gP Assessing the risks of material misstatement and fraud jE#&u DfI 评估材料错报和舞弊的风险 bT8 ?(Iu (Qp5
3g Materiality (level), tolerable error Py!
F 重要性(级别),可容忍误差 "J=A(w5 h!!7LPxt Analytical procedures NDo>"in 分析程序 LP{@r ic ;;]^d_ Planning an audit aSEzh78 规划审计工作 jTh^#Q T1_qAz+ Audit documentation: working papers 0kiV-yc 审计文件:工作底稿 JA]qAr `at>X&Ce, The work of others v-MrurQ4 其他机构的文件 5;:964Et [$]Kp9YD Rely on the work of experts 4f-I,)qCBk 依靠专家的工作 x 3C^ S~ D:I6nSoC Rely on the work of internal audit U8]BhJr$Q 依靠内部审计工作 '7ps_pz km=d'VvnI 3. Internal control na0-v- 内部控制 :&-j{8p- vUD>+*D The evaluation of internal control systems uupfL>h 对内部控制系统的评估 lD]/Kx {{+woL'C Tests of control \1H~u,a 控制测试 E
!6 Nf[ UPr8Q^wm Substantive procedures (time, nature, extent) [}1+=Ub 实质性程序(时间,性质,程度) ^1jZwP;5eW ]ff5MY 36 Transaction cycles: revenue, purchases, inventory, etc. rd0[(- 交易周期:收入,采购,库存等。 7eP3pg# f{j.jfl\x v0uA]6: 4.Audit evidence
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=v 审计证据 =e!o ;z3w#fNMv Obtain sufficient, appropriate audit evidence ,2/y(JX}*! 获取足够、适当的审计证据 w`a(285s)i OLh QS_D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
B Sc5@; 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 t9Y?0O}/ [KT1.5M[ The audit of specific items 5.o{A#/NTl 审计的具体项目 kM o7mkV W9A
[Z Receivables: confirmation m!H7;S-( 应收帐款:确认 {klyVb LE>b_gQ$
2 Inventory: counting, cut-off, confirmation of inventory held by third parties S1Ql%Yk-( 存货:数量,减值,第三方持有存货的确认 n+94./Mh "U6
:z M Payables: supplier statement reconciliation, confirmation
U%zZw) 应付帐款:供应商的申明一致,确认 c_+y~X)i f83Tl~ Bank and cash: bank confirmation =0gfGwD{ 银行存款和现金:银行的确认
j ?gscQ3 /'WIgP Auditing sampling P{
{U 审计抽样 HyX:4f|]' /GDGE } 5.Review
aa10vV 复核 O%R*1
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Qsj Subsequent events f6O5k8n 随后发生的事件 0*umf.R Zyx92z9Y l
;'#!hC) qL1d-nH vi-mn)L6# Going concern cJQ& #u 持续关注 ?RI&7699+ I,0Z* rw Management representations yDn8{uI 与管理层的交涉沟通
yccF#zU DTi\ 4&41 Audit finalization and the final review: unadjusted differences w\f>.N 审核定稿和最后审查:未经调整的差异 @*}?4wU^k &:MfLDJ [Dou%\ 6. Reporting H6Qb]H.C 报告 '
+*,|;? 学会计论坛bbs.xuekuaiji.com .)Af&+KT Appendix (RtjD`e} 附录 5lp}; Audit procedure ;{e=Iz}/ 审计程序 v@KP~kp