1. Assurance engagements and external audit
保证约定和外部审计 [8kufMY| k?!CJ@5$ Materiality, true and fair presentation, reasonable assurance J Wh5gOXd 物质性,真实公平的描述,合理的保证 "b~-`ni 9$
VudE>; Appointment, removal and resignation of auditors W"{:|'/v 审计人员的的任命、免职和辞职 QPD[uJ
(I ]'.D@vFGO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Oax6_
kmOj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j3-^,r
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} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /8cfdP Ba 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 EPd9'9
S a)o-6 Engagement letter v=pkze 约定书(委托书) /h]#}y j pW7#&@AR 2. Planning and risk assessment *GZ7S
m 规划和风险评估 &UFj
U%Z% d`w3I`P1 General principles s)A=hB-V 一般原则 \kR:GZ`{UV |//D|-2 Plan and perform audits with an attitude of professional skepticism Il
4R R 持专业的怀疑态度计划和执行审计工作 c,yjsxETW -:V0pb Audit risks = inherent risk ×control risk ×detection risk Jan~Rran 审计风险=内在风险×控制风险×检查风险 t}Q
PPp y a>o]garB+ Risk-based approach 9K:ICXm 基于风险的办法 r\j*?m ] mNQ~9OJ1 Understanding the entity and knowledge of the business (nDen5Q| 了解商业的实质和知识 2lu A F2 G m~2s;/ Assessing the risks of material misstatement and fraud ev4f9Fhu 评估材料错报和舞弊的风险 U
=i=E}' BO%aCK& Materiality (level), tolerable error Z,"f2UJ 重要性(级别),可容忍误差 UhX)?'J `9`T,uJe Analytical procedures F*4zC@; 分析程序 p Lwtm@ FoX,({*Ko~ Planning an audit Z.%0yS_T 规划审计工作 %7v!aJ40 U)Jwo
O Audit documentation: working papers 7L4~yazmK 审计文件:工作底稿 -)%gMD~z1 WbwS!F<au The work of others $/FL)m8.3 其他机构的文件 2[X\*"MQ2 dcH@$D@~S Rely on the work of experts QFg{.F?3q> 依靠专家的工作 4>NmJrh CQns:.`$` Rely on the work of internal audit `gX$N1( 依靠内部审计工作 hRI?>an :\"V5
3. Internal control C~X"ZW:d[ 内部控制 v\G+t2{ )qeed-{ The evaluation of internal control systems Yl`)%6'5| 对内部控制系统的评估 ^JY,K "KKw\i Tests of control w!rw% 控制测试 H$k2S5,,z H{,qw%.|KA Substantive procedures (time, nature, extent) 3{{Ew}kZm 实质性程序(时间,性质,程度) % pQi}x r:U/a=V Transaction cycles: revenue, purchases, inventory, etc. v
8B4%1NE 交易周期:收入,采购,库存等。 mO0}Go8 Oq[YbQ'GE ZkmYpi[ 4.Audit evidence !-~sxa280r 审计证据 7srq~;j3
V|vXxWm/ Obtain sufficient, appropriate audit evidence ,DD}o
获取足够、适当的审计证据 #:xv]qb`k Lk
]W? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zI$'D|A 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 (b"kN( ld[BiP`B2V The audit of specific items B&"c:)1
C2 审计的具体项目 c+ukVn`r &R,QJ4L Receivables: confirmation M-/2{F[ 应收帐款:确认 @y/!`Ziw 4Cp)!Bq?/ Inventory: counting, cut-off, confirmation of inventory held by third parties FnCMr_ 存货:数量,减值,第三方持有存货的确认 oIGF=x,e8 <N8z<o4rku Payables: supplier statement reconciliation, confirmation #b@ sV$ 应付帐款:供应商的申明一致,确认 ddwokXx
( ^[.Z~>3!\q Bank and cash: bank confirmation :U,-
v 银行存款和现金:银行的确认 2.
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|~ M!< Auditing sampling 2Ft#S8 审计抽样 Y'Yu1mH) OU[ FiW-E 5.Review
Huc|HL#C 复核 w3FEX$`_ q"
u,r6ED Subsequent events v,jB(B^|Z 随后发生的事件 S{nBQB< fF^A9{{BS A2''v3-h8 XB<Q A>dLh D22A)0+_ Going concern df{6!}/( 持续关注 vT#m 8Kg =kb/4eRg Management representations d0YQLh 与管理层的交涉沟通 BeFXC5-qat %&!B2z} Audit finalization and the final review: unadjusted differences Vo%DoZg 审核定稿和最后审查:未经调整的差异 NY/-9W5T4 `8kL=%(h k1fX-2H
6. Reporting /0r6/ _5-. 报告 ]3d5kf 学会计论坛bbs.xuekuaiji.com H^JFPvEc Appendix kudXwj 附录 \{54mM~ Audit procedure =a 6e*f 审计程序 &R3#? 1,