1. Assurance engagements and external audit
保证约定和外部审计 lGjmw"/C qN+ ngk,: Materiality, true and fair presentation, reasonable assurance $}W=O:L+D 物质性,真实公平的描述,合理的保证 5x4JDaG2 FL0(q>$*8 Appointment, removal and resignation of auditors O>|Q Zd 审计人员的的任命、免职和辞职 im%'S6_X4 K-k;`s# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C#>c(-p>RC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8K6yqc H x1$fkNu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Sxjwqqv 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
5 ah]E a,M7Bbx Engagement letter cRT@Cu 约定书(委托书) 6BLw 4m=h `IkWS7
| 2. Planning and risk assessment 5cgDHs 规划和风险评估 Bz9!a k~4 9dJARSUuF General principles ~naL1o_FZ 一般原则 8>6+]]O bb+-R_3Kd Plan and perform audits with an attitude of professional skepticism >UZfi u 持专业的怀疑态度计划和执行审计工作 y!mjZR,& kVy%y"/ Audit risks = inherent risk ×control risk ×detection risk ggJn oL 审计风险=内在风险×控制风险×检查风险 a0CmCv2# gI'4g ZH Risk-based approach f77Jn^Dt 基于风险的办法 B Lw ssr. )g9Zw_3 Understanding the entity and knowledge of the business @FdtM<X 了解商业的实质和知识 C:0Ra^i ?L jzdK''CHi Assessing the risks of material misstatement and fraud m:)v>v u 评估材料错报和舞弊的风险 ,g6w2y7 ] ;
R&wr_% Materiality (level), tolerable error Qg<_te)\ 重要性(级别),可容忍误差 &#w]
2~| ,N?~je. Analytical procedures M@E*_U!U 分析程序 +0;6.PK nRPy)L{ Planning an audit >j|.pi 规划审计工作 y5RcJM op/HZa Audit documentation: working papers 8uchp 审计文件:工作底稿 g"FG7E& M0S}-eXc5 The work of others 25
::z9i 其他机构的文件 bezT\F/\ @vCPX=c Rely on the work of experts C*,-lk0b@ 依靠专家的工作
>hJ$~4? C~yfuPr\B Rely on the work of internal audit Zq}w}v 依靠内部审计工作 z\sy~DM
;> (es+VI2!&C 3. Internal control SirjWYap 内部控制 *[wy-
fu o6'I%Gs The evaluation of internal control systems #Ne<=ayS 对内部控制系统的评估 VL?ubt< J3Qv|w[3Y Tests of control UwvGw5)q 控制测试 E*
:!G M$B9?N6 Substantive procedures (time, nature, extent) 1y2D]h /' 实质性程序(时间,性质,程度) O={4 >>F >8"oO[U5> Transaction cycles: revenue, purchases, inventory, etc. C\ZL*,%} 交易周期:收入,采购,库存等。 Vl%AN;o m$ )yd~ d(3F:dbk 4.Audit evidence `TYQ^Zm 审计证据 w4Qqo( v~H1Il_+ Obtain sufficient, appropriate audit evidence D^baXp8 获取足够、适当的审计证据 Kyt.[" p 5bYU(] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9z$]hl 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 IEfzu L<v 5x(`z
The audit of specific items o]t6u .L 审计的具体项目 J*o :RnB DJ_,1F Receivables: confirmation :!Wijdq 应收帐款:确认 r Lg(J|^ ^VK-[Sz& Inventory: counting, cut-off, confirmation of inventory held by third parties 4v_?i@,L 存货:数量,减值,第三方持有存货的确认 /;-KWu+5= <H<5E'm Payables: supplier statement reconciliation, confirmation p(QB 5at 应付帐款:供应商的申明一致,确认 >@KQ )p' ` ^1s!OT Is Bank and cash: bank confirmation |5_bFB+& 银行存款和现金:银行的确认 [ R+zzl&Zw #+N\u*-S Auditing sampling G~1#kg 审计抽样 M$DJ$G|Z RrSSAoz1 5.Review
)xX(Et6+` 复核 lhw]?\ *:J#[ET, Subsequent events @kvgq 0ab 随后发生的事件 a*REx_gLG J~eY,n.6] >!s=f #H{<nVvg^ 1 mhX3 Going concern 5L bU'5
持续关注 qR4(' "D}PbT[V Management representations fu?5gzT+b 与管理层的交涉沟通 Vc.A<( gP"p7\
( Audit finalization and the final review: unadjusted differences 0#lw?sv 审核定稿和最后审查:未经调整的差异 hLPg=8nJ_ u*B.<GmN !8yw!hA 6. Reporting |:$D[= 报告 -}`ES] 学会计论坛bbs.xuekuaiji.com L&=j O0_ Appendix 34-QgE 附录 #P.jlpZk Audit procedure ("0@_05OH 审计程序 xB_F?d40T5