1. Assurance engagements and external audit
保证约定和外部审计 $ ~%Y}Xt* RHNAHw9 Materiality, true and fair presentation, reasonable assurance ftPhE)i 物质性,真实公平的描述,合理的保证 LA59O@r tKLeq( Appointment, removal and resignation of auditors *WJK& 审计人员的的任命、免职和辞职 biS[GyQ lt:&lIW,3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (2L,m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~uZ9%UB_m U;
<{P Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sn^ 3xAF 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 DBcR1c&<H =FIZh}JD Engagement letter 2YWO'PL 约定书(委托书) Cu24xP` !]A/ID0K 2. Planning and risk assessment CVkJMH_ 规划和风险评估 ts@$* 2W_[|.;' General principles iM:-750n/ 一般原则 Hmhsb2`\ *?uUP Plan and perform audits with an attitude of professional skepticism k{F6WQ7 持专业的怀疑态度计划和执行审计工作 K8BlEF` Ps\4k#aOv Audit risks = inherent risk ×control risk ×detection risk !.O[@A\.- 审计风险=内在风险×控制风险×检查风险 1EQ:@1 P{`fav Risk-based approach C Q iHk 基于风险的办法
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f7~ t5K#nRd Z: Understanding the entity and knowledge of the business H\<0{#F 了解商业的实质和知识 =+T0[|gc(r h,BPf5\S Assessing the risks of material misstatement and fraud 'sa)_?Hy 评估材料错报和舞弊的风险 F^!O\8PFd I/A%3i=H Materiality (level), tolerable error cyHbAtl 重要性(级别),可容忍误差 :PY8)39@K V3VTbgF Analytical procedures Lwf[*
n d 分析程序 L1Yj9i !J<0.nO/: Planning an audit ,H/O"%OJ 规划审计工作 KV&6v`K/N fQ!W)>mi Audit documentation: working papers 7^! zT 审计文件:工作底稿 ^*$!9~ }.9a!/@Aj The work of others qyKR]%yzi 其他机构的文件 |HY{Q
1% 3y2L!&'z Rely on the work of experts 0~WXA=XG 依靠专家的工作 Q$`uZ #sjGju"#_ Rely on the work of internal audit zlQBBm;fE 依靠内部审计工作 Rb:?%\
= &LB` 3. Internal control `#`C.:/n 内部控制 ax;<idC} ^
.A The evaluation of internal control systems oPbziB8 对内部控制系统的评估 \k=%G_W Ujvm|ml Tests of control ]S9Z5l0 控制测试 FS @55mQ R! X+-
Substantive procedures (time, nature, extent) ".#h$ 实质性程序(时间,性质,程度) E1Q#@*rX> ,g"JgX Transaction cycles: revenue, purchases, inventory, etc. V7gL*,3>= 交易周期:收入,采购,库存等。 'BgR01w J z `\KQx wCv9VvF` 4.Audit evidence j%Uoi
gi 审计证据 lm&^`Bn) r#w 7qEtD Obtain sufficient, appropriate audit evidence +`B^D 获取足够、适当的审计证据 ]uh/ !\ upeioC q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -*T0Cl. 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 $X\2h+ Os @/$i
-?E The audit of specific items ).e}.Z6[i` 审计的具体项目 ^AOJ^@H^> Jx`7W1%T Receivables: confirmation MMD=4;X 应收帐款:确认 j*f\Z!EeZ r[7*1'.p Inventory: counting, cut-off, confirmation of inventory held by third parties P&tw!B 存货:数量,减值,第三方持有存货的确认 u:l<NWF^ >X"\+7bw Payables: supplier statement reconciliation, confirmation q%vel.L]% 应付帐款:供应商的申明一致,确认 f$dIPt(
#(+V&<K Bank and cash: bank confirmation V;J3lV< 银行存款和现金:银行的确认 1Id"|/b%$ z" ?WT$ Auditing sampling j:2F97 审计抽样 S-7 C'dc l4iklg3 5.Review
U^)`_\/;? 复核 UFj!7gX ] $ZB`4!JxG Subsequent events aZtM
_ 随后发生的事件 mWn0"1C .XkVdaX #67 7,dn 7<B-2g 7;Q4k"h Going concern Co=Bq{GY 持续关注 {L.uLr_?e U.$Th_ Management representations V(io!8, 与管理层的交涉沟通 &=:3/;c 37jrWe6xwp Audit finalization and the final review: unadjusted differences N:+d=G`x 审核定稿和最后审查:未经调整的差异 A
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O[Y 6. Reporting pDvznpQ 报告 qss)5a/x. 学会计论坛bbs.xuekuaiji.com J^<uo( Appendix <Kl$ek8 附录 0plX"NU
Audit procedure P6'Se'f8 审计程序 ;mwnAO