1. Assurance engagements and external audit
保证约定和外部审计 ZInpMp ,]|#[ 8 Materiality, true and fair presentation, reasonable assurance `7c~mypx 物质性,真实公平的描述,合理的保证 %RTBV9LIXr >" )Tf6zw& Appointment, removal and resignation of auditors }tRm] w 审计人员的的任命、免职和辞职 ]O]4z,n ni.cTOSx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qX/y5F` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wo4;n9@I CSJdvxb Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =$u!
59_dE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 nEJq_ V3&RJ k=b Engagement letter Luq#9(P 约定书(委托书) bGN:=Y' &*##bA"!B 2. Planning and risk assessment (l\1n;s*B 规划和风险评估
9Vg?{v!yn (ceNO4"cZ General principles BL0 {HV! 一般原则 *w|:~g "H7dft/ Plan and perform audits with an attitude of professional skepticism Xnt~]k\" 持专业的怀疑态度计划和执行审计工作 x3hB5
p$q urbp#G/> Audit risks = inherent risk ×control risk ×detection risk U_M$#i{_ 审计风险=内在风险×控制风险×检查风险 "i
nd$Z`c 5&QJ7B,! Risk-based approach |z9*GY6RU 基于风险的办法 (/z_Q{"N >=qf/K+# Understanding the entity and knowledge of the business 3DzMB?I 了解商业的实质和知识 qB~rQPa +NeOSQSj Assessing the risks of material misstatement and fraud b LB:MW\% 评估材料错报和舞弊的风险 YJ^]
u} @:j}Jmg Materiality (level), tolerable error ? E1<!~ 重要性(级别),可容忍误差 ;ic3).H )P%ZA)l%_o Analytical procedures uW=k K0E 分析程序 ^hG-~z< S'k_olx7 Planning an audit lNy.g{2f<m 规划审计工作 ]_Vx{oT7 p#&h=,W} Audit documentation: working papers _G[g;$< 审计文件:工作底稿 sQ=]N
F)\ A0/"&Ag] The work of others Sxnpq Vbk 其他机构的文件 &b.=M>\9Q A}BVep@D Rely on the work of experts - \5v^l 依靠专家的工作 m!gz3u]rN ,-$LmECg Rely on the work of internal audit <->{ 依靠内部审计工作 ]q;Emy HU1h8E$- 3. Internal control QCD.YFM 内部控制 )fFb_U Vrjc~>X The evaluation of internal control systems \MsTB|Z 对内部控制系统的评估 1Lc#m`Jln
ls_'')yp Tests of control {}>0e:51 控制测试 bENdMH"; |EIng0a Substantive procedures (time, nature, extent) A^nvp!_ 实质性程序(时间,性质,程度) spGb!Y`mR }d[ kxo Transaction cycles: revenue, purchases, inventory, etc. mf
A{3 交易周期:收入,采购,库存等。 TcyNIx /1Qr#OJ(] 8Ry3`ct 4.Audit evidence rDD:7*z 审计证据 Rvkedb .sxcCrQE Obtain sufficient, appropriate audit evidence cW~}:;D4 获取足够、适当的审计证据 $'0u |Xy` 4qphA9i1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5/q}`T9i%7 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 G|[ =/>~B ob+b<HFv The audit of specific items !lREaSM 审计的具体项目 GX)u|g ,QOG!T4 Receivables: confirmation fsmN)_T 应收帐款:确认 9
3U_tQ&1? 6 +Sxr Inventory: counting, cut-off, confirmation of inventory held by third parties b1?#81
存货:数量,减值,第三方持有存货的确认 4ae
`pAu ,oORW/0iS Payables: supplier statement reconciliation, confirmation !!qK=V|> 应付帐款:供应商的申明一致,确认
jPC[_g H;D>|q Bank and cash: bank confirmation b
IH; 银行存款和现金:银行的确认 HpR]q05d ;5wn67' Auditing sampling ?RX3MUN 审计抽样 w4_ U0
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!<Z.] 5.Review
=Ee&da^MB 复核 +y,T4^{ OGBHos Subsequent events Zvhsyz| 随后发生的事件 tN[L@t9#cr YSs)HV.8 A]y`7jJ Nw:GCf-L =AsEZ)" _ Going concern lackB2J9 A 持续关注 NnO~dRx{
*aX F5S Management representations -Q2, " 与管理层的交涉沟通 :KH g&ZX7 [l:x'_y Audit finalization and the final review: unadjusted differences ImCe K 审核定稿和最后审查:未经调整的差异 'z
); <3(LWxw 3yANv?$a 6. Reporting h,QKd>4:CF 报告 ?M$.+V{a 学会计论坛bbs.xuekuaiji.com @<<<C?CTv Appendix hrmut*<| 附录 qsL)}sC^8 Audit procedure J%8(kWQ| 审计程序 "-y-iJ