1. Assurance engagements and external audit
保证约定和外部审计 Q":,oZ2 :@uIEvD? Materiality, true and fair presentation, reasonable assurance >``sM=W at 物质性,真实公平的描述,合理的保证 9xi nX-x;n 1aI&jdJk Appointment, removal and resignation of auditors E1r-$gf_ 审计人员的的任命、免职和辞职 x~Y{
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fj|b;8_}l 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Hr_5N,
Hf/ZaBn Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <%o9*)F 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 xKR\w!+Z' dI%?uk Engagement letter GO?hB4 9T 约定书(委托书) kmUL^vF }u9#S 2. Planning and risk assessment
(C;Q< 规划和风险评估 rD+mI/_J` V&*|%,q General principles
d^=9YRc 一般原则 lD^c_b ,,SV@y; Plan and perform audits with an attitude of professional skepticism )I#{\^ 持专业的怀疑态度计划和执行审计工作
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~NZL~p Audit risks = inherent risk ×control risk ×detection risk ^T:L6: 审计风险=内在风险×控制风险×检查风险 v,C~5J3h) Sn
S$5o Risk-based approach yR?./M! 基于风险的办法 |1GOm=GNK ,Nt^$2DZW Understanding the entity and knowledge of the business |kH.o= 了解商业的实质和知识 @@j:z;^| Xp] jF^5 Assessing the risks of material misstatement and fraud qA;Gl"HF 评估材料错报和舞弊的风险 m/Erw"Z ]#Cc7wa
Materiality (level), tolerable error ),CKuq> 重要性(级别),可容忍误差 RL:B.Lv/W [GPCd@ Analytical procedures Y)@Y$_ 分析程序 s7afj t ^2H; Planning an audit >23$_'2 规划审计工作 "u]&~$ C6EGM/m8 Audit documentation: working papers |p!($ 审计文件:工作底稿 {G0=A~ D2g/P8.<A The work of others Jz=|-F(Sy 其他机构的文件 F^$;hMh% IITUM) Rely on the work of experts }zks@7kf 依靠专家的工作 t7l{^d_L _P=+\[|y Rely on the work of internal audit d#TA20` 依靠内部审计工作 $[}EV(#y
gyMHC{l/B 3. Internal control QyxUK}6mr 内部控制 Q^ZM| (s# ~+j2a3rv-{ The evaluation of internal control systems WQ 2{`'z 对内部控制系统的评估 aW*k,\:e ^D5Jqh)
Tests of control {
1Y@%e 控制测试 S.4+tf7+ ,#FP]$FK Substantive procedures (time, nature, extent) PxgJ7d 实质性程序(时间,性质,程度) 'B{FR
K 4uzMO < Transaction cycles: revenue, purchases, inventory, etc. D
HT^.UM28 交易周期:收入,采购,库存等。 04jvrde8-O I ^m
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myzbE 4.Audit evidence t/Y0e#9, 审计证据 ,[IDC3.4^R t[J=8rhER Obtain sufficient, appropriate audit evidence En1LGi4# 获取足够、适当的审计证据 C+uW]]~I) |4g0@}nr+W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S\h5
D2G; 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 j{YYG| |dqHpogh The audit of specific items ,5"(m?[m 审计的具体项目 JC%&d1
4")`}T Receivables: confirmation m)} 01N4 应收帐款:确认 "5Y6.$Cuf! C<AW)|r_ Inventory: counting, cut-off, confirmation of inventory held by third parties :u./"[G 存货:数量,减值,第三方持有存货的确认 *s*Y uY%y +:uz=~mo` Payables: supplier statement reconciliation, confirmation g&c ~grD 应付帐款:供应商的申明一致,确认 w^ut,`yWR Jr( =Y@Z' Bank and cash: bank confirmation <|4$TH^t 银行存款和现金:银行的确认 R8k4?_W?T o^vX\a?`u Auditing sampling gr*CN<
审计抽样 O`c50yY itP`{[ 5.Review
IO)#O< 复核 _yv#v_Z 5K ;E*s, Subsequent events /3,Lp-kp 随后发生的事件 uD>= 8rH6L:]S VwE4:/7YN ><
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*G<? Going concern ##=$$1
Ki 持续关注 Si>38vCJ* )rK2%\Z Management representations Os@b8V 8,A 与管理层的交涉沟通 i
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Sy|GM~ Audit finalization and the final review: unadjusted differences WJOoDS!i 审核定稿和最后审查:未经调整的差异 X+aQ 7^"s nf0u:M"fm )Xjn: 6. Reporting Q!;syJBb. 报告 b&+zAt. 学会计论坛bbs.xuekuaiji.com ]a4U\yr Appendix o,`"*][wd 附录 E(P
6s;LZ Audit procedure PlGif) 审计程序 ZOqS"3j! j