1. Assurance engagements and external audit
保证约定和外部审计 ,N5Rdgzk 2gb49y~ Materiality, true and fair presentation, reasonable assurance 3eFD[c%mN 物质性,真实公平的描述,合理的保证 6D/5vM1
2m/1:5 Appointment, removal and resignation of auditors ^kt#
[N 审计人员的的任命、免职和辞职 VS1gg4tCv ] l}8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jKM-(s!( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DM~Q+C=Yr d #y{eV$Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E!C~*l]wJx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 (~zdS. ^V_vpr]}P Engagement letter @_h/%>0 约定书(委托书) nRb#M R8O<}>3a 2. Planning and risk assessment RR*z3i`PP 规划和风险评估 C(7LwV OBF5Tl4 General principles HaJD2wvr 一般原则 (E\7Ui0Q Kc}FMu Plan and perform audits with an attitude of professional skepticism 2pxl! 持专业的怀疑态度计划和执行审计工作 d+[hB4!l2 ^L*:0P~ Audit risks = inherent risk ×control risk ×detection risk JY_+p9KfyQ 审计风险=内在风险×控制风险×检查风险 j;J4]]R;o qf(!3 Risk-based approach .#lQZo6$\| 基于风险的办法 NrhU70y 6(<M.U_ft Understanding the entity and knowledge of the business =DcKHL(m 了解商业的实质和知识 )7*Apy==x xH; 4lw
Assessing the risks of material misstatement and fraud s
<Ag8U8 评估材料错报和舞弊的风险 D.)R8X :
R.,<DQM Materiality (level), tolerable error *~:4&$ 重要性(级别),可容忍误差 !
FhN(L[=j .lOEQLt Analytical procedures 3
#^xxEu 分析程序 0_,V
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;, Planning an audit s{Ryh.IyI 规划审计工作 r#d~($[93 U3ED3)
D Audit documentation: working papers US@ak4Y6Z 审计文件:工作底稿 Q~ te` Qm^N}>e The work of others uRxo,.}c 其他机构的文件 . m@
Sk`s &NB[:S= Rely on the work of experts Ko k
mylHu 依靠专家的工作 Ub4j3` !pQQkZol Rely on the work of internal audit KR
?-< 依靠内部审计工作 KZsSTB6J ZMy,<wk 3. Internal control WSW aq\9]8 内部控制 sj0Hv d9 `:R8~>p The evaluation of internal control systems s-3vp 对内部控制系统的评估 k
32Jz.\B n;/yo~RR Tests of control gM^ Hs7o, 控制测试 ?
.,..p "N D1$l Substantive procedures (time, nature, extent) #92MI#|n9 实质性程序(时间,性质,程度) &,3.V+Sz 6- s/
\ Transaction cycles: revenue, purchases, inventory, etc. xCiY
jl$ 交易周期:收入,采购,库存等。 eM*@
}3 e#<%`\qH ;[uJ~7e3 4.Audit evidence j2k,)MHu!x 审计证据 _ ?xORzO @'7'3+ c Obtain sufficient, appropriate audit evidence (wo.OH 获取足够、适当的审计证据 [qI, $ + sJw#^l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZdY:I;)s 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 roVG
S{4T\ pbl;n| The audit of specific items :-69
,e 审计的具体项目 (w6 024~ LS?3 >1g Receivables: confirmation ?qO_t;:0> 应收帐款:确认 Kj;Q;Ii #JWW ;M6F Inventory: counting, cut-off, confirmation of inventory held by third parties 1I<fp $h 存货:数量,减值,第三方持有存货的确认 zL+jlUkE
l> W?XH Payables: supplier statement reconciliation, confirmation F$^RM3 应付帐款:供应商的申明一致,确认 eYOwdTrq -V%"i,t Bank and cash: bank confirmation 9NBFG~)|l[ 银行存款和现金:银行的确认 ToTehVw
u$X[= Auditing sampling +>M^p2l*& 审计抽样 >DP9S@W L 1H!o!* 5.Review
SRRqIQz 复核 p$`71w)'[ RplLU7 Subsequent events Tu o`>ZA 随后发生的事件 tMR&>hM &z+nNkr?yN 0r*E$|zZ f(6`5/C wa\Yc,R Going concern SDwTGQ/0 持续关注 LPc)-t|p" mCb(B48]%X Management representations I}q2)@ 与管理层的交涉沟通 Hbn%CdDk1
=8?y$WE Audit finalization and the final review: unadjusted differences YC8wo1;Y! 审核定稿和最后审查:未经调整的差异 ; :4&nJ*qG EZ:pcnL{ >-*rtiE 6. Reporting o^&u?F9 报告 GL-v</2'U 学会计论坛bbs.xuekuaiji.com a\pOgIp Appendix IW?).%F 附录 {p[{5k 0
Audit procedure Ti$G2dBO 审计程序 _~/F-