1. Assurance engagements and external audit
保证约定和外部审计 GoVB1) =e<;B_~. Materiality, true and fair presentation, reasonable assurance A(!nT=0o 物质性,真实公平的描述,合理的保证 Y ;JPr BC/oh+FW3 Appointment, removal and resignation of auditors u!iBAr5 审计人员的的任命、免职和辞职 In%K y-Xd~<*Ia Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @ P[o 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >,ThIwRN ]6PX4oK_t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b?
h)~j5 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 cyR K&J BseK?`]U" Engagement letter Y5J}*`[Mr 约定书(委托书) 2(s+?n.N a,B2;4" 2. Planning and risk assessment pv:7kgod
规划和风险评估 j _r?4k vY+{zGF
General principles HkG
A$ 一般原则 )kMA_\$, }7`HJ>+m)H Plan and perform audits with an attitude of professional skepticism }P
u|%\ 持专业的怀疑态度计划和执行审计工作 3 #fOrNU2 bp'qrcFuiL Audit risks = inherent risk ×control risk ×detection risk u!&w"t61Nd 审计风险=内在风险×控制风险×检查风险 D)yCuw{M: Y}'8`. Risk-based approach &}TfJ=gj 基于风险的办法 NT qtr=" ^qs{Cf$ Understanding the entity and knowledge of the business UKIDFDn6_ 了解商业的实质和知识 =44hI86 pt"yJtM'P Assessing the risks of material misstatement and fraud buIy+ 评估材料错报和舞弊的风险 ER z@o_ `5y+3v~" Materiality (level), tolerable error 1l@gZI12#/ 重要性(级别),可容忍误差 #g ;][ [dszz7/L Analytical procedures q>$[<TsE&} 分析程序 {nyQ]Nu" ?,dbrQ Planning an audit 6mawcK:7 规划审计工作 Je|D]w 1P"akc Audit documentation: working papers &VY(W{\eY 审计文件:工作底稿 iQrTEp 6 (:^>@ The work of others S6.N)7y 其他机构的文件 FTB@70 c=S-g 9J Rely on the work of experts /xK5%cE>B 依靠专家的工作 gk%8iT Bld%d:i Rely on the work of internal audit 8J&K_JC^ 依靠内部审计工作 1wx&/#a l\vvM>#S 3. Internal control oXC
ZpS 内部控制 4JF8S#8B ,n')3r The evaluation of internal control systems i.4L;(cg 对内部控制系统的评估 _g%Wx?K9 W]
8tp@ Tests of control VrV* -J' 控制测试 mY+.(N7m nN|zEw] Substantive procedures (time, nature, extent) Y,v8eOo45S 实质性程序(时间,性质,程度) $EHnlaG8r ?K<m.+4b*y Transaction cycles: revenue, purchases, inventory, etc. .x$!Rc} 交易周期:收入,采购,库存等。 GN36:>VWb S #M<d~rK :U5>. ): 4.Audit evidence )~hsd+ 0t 审计证据 uUAib<wdPL 'o2V}L'nG Obtain sufficient, appropriate audit evidence R:*I>cRs 获取足够、适当的审计证据 %cM2;a=2 L{>XT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _IAvFJI 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 yFt'<{z[nL b";w\H The audit of specific items 48.2_H< 审计的具体项目 |?c
v5l7E 8aCa(Xu(H Receivables: confirmation NN<kO#c+2 应收帐款:确认 bSW!2#~ (-\,t Inventory: counting, cut-off, confirmation of inventory held by third parties T)o)%Yv 存货:数量,减值,第三方持有存货的确认 WMB~?
EDhv :#!m(s` Payables: supplier statement reconciliation, confirmation AT^?PD_ 应付帐款:供应商的申明一致,确认 C9-90,
v=b`kCH} Bank and cash: bank confirmation _
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vK 银行存款和现金:银行的确认 o;o
ji jW6~^>S Auditing sampling &[BDqi 审计抽样 a#X[V5|6Q <De29'},y 5.Review
Y(WX`\M97 复核 ^>?gFvWB% U8?%
Dq%i Subsequent events CtbmX)vE 随后发生的事件 >6XGF(G
L+@RK6dq 5S'89 r3m %YhZ#>WT I;`)1
Going concern Rv=(D^F, 持续关注 Aa*UV6(v w{[OtGIi3 Management representations ^s25z=^t 与管理层的交涉沟通 ZHxdr
X) <C\snB Audit finalization and the final review: unadjusted differences mDmy637_ 审核定稿和最后审查:未经调整的差异 ,HXY|fYr
Lwgk}!KR ya]CxnKR3 6. Reporting ukV1_QeN[ 报告 qw[)$icP 学会计论坛bbs.xuekuaiji.com <J=9,tv< Appendix <`EZ^S L; 附录 }E$^!q{ Audit procedure ? 6B
n&qa 审计程序 l]whL1N3