1. Assurance engagements and external audit
保证约定和外部审计 3E>frR\!I VwOW=4`6 Materiality, true and fair presentation, reasonable assurance GG@md_ 物质性,真实公平的描述,合理的保证 Ttxqf:OMf 7
Garnd b Appointment, removal and resignation of auditors fcNL$U&-,i 审计人员的的任命、免职和辞职 j:E<p_T
uoHNn7 W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ZCB_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J.ck~;3 t%'Z<DmG+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q~3,yyu 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 u>TZt]h8 AgFVv5 Engagement letter &4b&X0pU 约定书(委托书) xKQ+{"?-^g #a
`a$A 2. Planning and risk assessment \>CYC| 规划和风险评估 -C<zF`jO QNARkYY~| General principles UEozAY 一般原则 du)~kU>l h"_~7jq" Plan and perform audits with an attitude of professional skepticism 9(6I<
]# 持专业的怀疑态度计划和执行审计工作 w9,iq@ kAu+zX>S+ Audit risks = inherent risk ×control risk ×detection risk ]3g?hM6
审计风险=内在风险×控制风险×检查风险 9'{}!-(xR +"8,Mh Risk-based approach 'g$(QvGF9 基于风险的办法 czm&~n6$ o>7
ts&rk Understanding the entity and knowledge of the business tI7:5Cm 了解商业的实质和知识 emdoA:w+ cG?cUw).E Assessing the risks of material misstatement and fraud ,4ei2`wV 评估材料错报和舞弊的风险 :'*DPB- !!Aj<*% Materiality (level), tolerable error k'
#(1(xj 重要性(级别),可容忍误差 Hd,
p!_ zxf"87se Analytical procedures 7oq[38zB 分析程序 ox%9Ph h=(DX5:A Planning an audit 5g9; +}X; 规划审计工作 %-<'QYYP Clh!gpB c Audit documentation: working papers Sr%;fq 审计文件:工作底稿 cIp
D~0\ h}]fnA The work of others +reor@h 其他机构的文件 TpHfS]W-P *Mw_0Y Rely on the work of experts WHlYo5? 依靠专家的工作 =e8bNg %/YcL6o( Rely on the work of internal audit QK+(g,)_86 依靠内部审计工作 +QE^\a *P#WDXRwd 3. Internal control Tp0bS 内部控制 TOoQZTI bd<m%OM"" The evaluation of internal control systems F35#dIs`& 对内部控制系统的评估 :"l-KQ0 "h|'}7p Tests of control 59#lU~Kv 控制测试 `\m*+Bk[5 1c;6xc,ub Substantive procedures (time, nature, extent) <}sq?Sfq! 实质性程序(时间,性质,程度) <D::9c j (
XXheC Transaction cycles: revenue, purchases, inventory, etc. ;s~X 交易周期:收入,采购,库存等。
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v$=QA:!U l983vKr 4.Audit evidence {U84 _Pi 审计证据 &`fhEN i
,|0@Vy Obtain sufficient, appropriate audit evidence ?_ dIIQ 获取足够、适当的审计证据 in(U:04 Vur bW=~g Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations MSV2ip3 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 QMsHC%l3b \'M3
|w`f The audit of specific items ]XTu+T.aT 审计的具体项目 EaWS. eK ,:%"-`a% Receivables: confirmation rYp3(k3 应收帐款:确认 Nr0
(E sg8/#_S1i Inventory: counting, cut-off, confirmation of inventory held by third parties B}eA\O4}I 存货:数量,减值,第三方持有存货的确认 l$YC/bP W,K%c= Payables: supplier statement reconciliation, confirmation ?]rPRV 应付帐款:供应商的申明一致,确认 t#S<iBAZ $
z$u{ Bank and cash: bank confirmation r@{~ 5&L 银行存款和现金:银行的确认 YhRWz=l Dk='+\ Auditing sampling wP57Pf0 审计抽样 T<I=%P) &|aqP
\Q5 5.Review
5P .qXA"D 复核 Z lHDi!T 1pCieTz!PN Subsequent events 5"/J^"!h 随后发生的事件 :aG#~-Q "7v-`i rS0DSGDq gt\MS;jMa c,Euv>*` Going concern 87WBM;$&s 持续关注 J|3E- p\o
5~.ZlGd Management representations lKkN_ (/j 与管理层的交涉沟通 9z
I.pv+] z`6fotL Audit finalization and the final review: unadjusted differences 9
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;h 审核定稿和最后审查:未经调整的差异 '<R>E:5 )XfzLF7 n9;;x%6 .I 6. Reporting v?c 0[+? 报告 ~w</!s 学会计论坛bbs.xuekuaiji.com f,z P* Appendix W[[bV 附录 zd]D(qeX Audit procedure UA~RK2k? 审计程序 &3Zy|p4V<