1. Assurance engagements and external audit
保证约定和外部审计 _^P>@
^ Cs]xs9 Materiality, true and fair presentation, reasonable assurance P92:}" )*> 物质性,真实公平的描述,合理的保证 cq[}>5*k 3>L1}zyM] Appointment, removal and resignation of auditors t:M>&r:BL 审计人员的的任命、免职和辞职 =602%ef\ 4a!L
/m* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .zegG=q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A)`M*(~ ?|s[/zPS= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <m@U`RFm 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 E> 4
\9 |?g2k:fzB7 Engagement letter C{2UPG4 x 约定书(委托书) jBE=Ij JRodYXjE 2. Planning and risk assessment k?S-peyRO 规划和风险评估 "4"L"lJ
~)ByARao= General principles Wq,UxMz 一般原则 Pv0+`>): S
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7 Plan and perform audits with an attitude of professional skepticism VFYJXR{ 持专业的怀疑态度计划和执行审计工作 E*
lqC h GGLVv) Audit risks = inherent risk ×control risk ×detection risk =%]dk=n?TN 审计风险=内在风险×控制风险×检查风险 }'@*Ol j ]\_4r)cN<n Risk-based approach ;$%+TN 基于风险的办法 [n:R]|^a a\%g_Q){ Understanding the entity and knowledge of the business CX1'B0=\r 了解商业的实质和知识 qY0Ic5wCY #D>8\#53V/ Assessing the risks of material misstatement and fraud tGf 评估材料错报和舞弊的风险 [e*8hbS UhEnW8^bz1 Materiality (level), tolerable error 5 TnECk 重要性(级别),可容忍误差 Ql\GL" ,$*IJeKx Analytical procedures ] xH ` 分析程序 3gGF?0o }2h~o~ Planning an audit U#Z}a
d?VX 规划审计工作 Pd@?(WQ ZM)a4h,kcm Audit documentation: working papers sXfx[)T< 审计文件:工作底稿 M@gm.)d kj-Sd^ The work of others Y)!5Z.K 其他机构的文件 XS1>ti|< : 0%V:B Rely on the work of experts U|y+k` 依靠专家的工作 )D#*Q~ i4uUvZf Rely on the work of internal audit w-\
GrxlbX 依靠内部审计工作 K}wUM^ 4W1"=VL[g 3. Internal control 0&w.QoZY( 内部控制 r?Z8_5Y N}^\$sVu_ The evaluation of internal control systems p oNQ<ijK 对内部控制系统的评估 WJg?R^ 1YS{;
y[o Tests of control e<IT2tv>u 控制测试 hx:x5L> 9cj:'KG)! Substantive procedures (time, nature, extent) un..UU4 实质性程序(时间,性质,程度) mT)iN`$Y@ tt`b+NOH> Transaction cycles: revenue, purchases, inventory, etc. ^Ji5)c
交易周期:收入,采购,库存等。 !rwv~9I % +eZ U)N Z,Q)\W<'- 4.Audit evidence k.rZj|7 L 审计证据 G-T:7 *,z__S$Q) Obtain sufficient, appropriate audit evidence ^Dd$8$?[ 获取足够、适当的审计证据 s K s
D [S*bN!t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations PC
D1I98 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 :;]6\/ky IF@)L>-% The audit of specific items F7L+bv 审计的具体项目 WzZb-F CFn!P;.! Receivables: confirmation - x7b6o>$ 应收帐款:确认 _ea!psA0 iGm[fxQ| Inventory: counting, cut-off, confirmation of inventory held by third parties qf+I2kyS 存货:数量,减值,第三方持有存货的确认 9r8*'.K`Z A<AZs~f Payables: supplier statement reconciliation, confirmation ?mrG^TV^+r 应付帐款:供应商的申明一致,确认 &s\w:
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eu: Bank and cash: bank confirmation YB~}!F [( 银行存款和现金:银行的确认 wD"Y1?Mr 6x6PP}IX Auditing sampling lS
9rgq<n 审计抽样 ] S]F&B
M| <{7B ^' 5.Review
=3l%ZL/ 复核 ^qYJx kcI3pmgj Subsequent events vA
:1z$m 随后发生的事件 MyAi)Mz~o
"ifYy>d G'Jsk4:c jj.i W@m i,Yv Going concern _KC()OIeC 持续关注 ti3T?_ KR%DpQ&{' Management representations TU7 Qt< 与管理层的交涉沟通 ojUBa/ jBarY g Audit finalization and the final review: unadjusted differences eDgRYa9\ 审核定稿和最后审查:未经调整的差异 0vt?yD 8?h-H#h @9-z8PyF 6. Reporting 9}jF]P*Q 报告 Y6&w0~?! 学会计论坛bbs.xuekuaiji.com ; Sq_DP1W Appendix W{Ine>
a' 附录 m "h{HgJd Audit procedure p,Qr9p3y 审计程序 IXe[JL: