1. Assurance engagements and external audit
保证约定和外部审计 5[<"
_ :iW+CD)j Materiality, true and fair presentation, reasonable assurance >fG=(1" 物质性,真实公平的描述,合理的保证 mO];+=3v8 s|*0cK!K^ Appointment, removal and resignation of auditors N|t!G^rP 审计人员的的任命、免职和辞职 ko-| hBNv 45g:q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~
<[$.8* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xz!b@5DR'% ^
d2#J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kg0X2^#b 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Sg#$
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#km`N` Engagement letter xi5G?r 约定书(委托书) U$zd3a_( z?T;2/_7 2. Planning and risk assessment +f h@m
h0[ 规划和风险评估 `" BFvF# Vl"20): General principles m
ab921-n 一般原则 ~SKV% IXjFK Plan and perform audits with an attitude of professional skepticism _p;>]0cc. 持专业的怀疑态度计划和执行审计工作 N{/):O }ST
TDq4 Audit risks = inherent risk ×control risk ×detection risk %x}iEqk
U 审计风险=内在风险×控制风险×检查风险 JATW'HWC|I Dnx` ! Risk-based approach 2bu,_<K. 基于风险的办法 `<Ry_}V 6}z-X* Understanding the entity and knowledge of the business NUSb7<s,&Y 了解商业的实质和知识 RCZ"BxleU >* Ag0.Az Assessing the risks of material misstatement and fraud 3C[#_&_l 评估材料错报和舞弊的风险 m5c=h V47z;oMXct Materiality (level), tolerable error xxnvz 重要性(级别),可容忍误差 * A<vrkHz exW|c~|m{A Analytical procedures h7r*5E 分析程序 P8&BtA hQWo ]WF(J Planning an audit B3AWJ1o 规划审计工作 9w)W| 9 !841/TR b Audit documentation: working papers z D "n7; 审计文件:工作底稿 L0lqm0h =1MVF The work of others a:v5(@8 其他机构的文件 2}\/_Y6 8]@$7hy8 Rely on the work of experts K*!qt(D& 依靠专家的工作 WilKC|R]P Lg%3M8-W~ Rely on the work of internal audit u~pBMg
, 依靠内部审计工作 "26=@Q^Y ]z77hcjB1 3. Internal control @PL.7FM<v 内部控制 &~Hx!]uc {sOW DM5 The evaluation of internal control systems o;kxu(>yL' 对内部控制系统的评估 @ajt
D-_2 VY#nSF` Tests of control -){aBMOv3 控制测试 >0X_UDAWz urbSprdF Substantive procedures (time, nature, extent) Tr@|QNu 实质性程序(时间,性质,程度) .ZtW
y) U oKMr Pr[` Transaction cycles: revenue, purchases, inventory, etc. Ndz'^c 交易周期:收入,采购,库存等。 d1qvS@ jk\z-hd M\_IQj 4.Audit evidence '< .gKo 审计证据 Ga]\~31NE pN4gHi= Obtain sufficient, appropriate audit evidence ,{C
hHnJ%# 获取足够、适当的审计证据 2MU$OI0| C0gY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Oq9E$0JW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I7
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The audit of specific items |
!q,J 审计的具体项目 }?)U`zF)7} s-801JpiJ Receivables: confirmation T
-p~8=I 应收帐款:确认 A\w"!tNM| ZLZh$eZZ Inventory: counting, cut-off, confirmation of inventory held by third parties J kxsua 存货:数量,减值,第三方持有存货的确认 =5;t
B a=4 `C*) Payables: supplier statement reconciliation, confirmation <MyT ; 应付帐款:供应商的申明一致,确认 ZOBcV,K HcQ)XJPK Bank and cash: bank confirmation Sby(?yg 银行存款和现金:银行的确认 6r.#/' " mUNAA[0 L Auditing sampling 8F
K%7\V 审计抽样 b_ vKP ` 7P%muY. 5.Review
=D&XE*qkZ 复核 UOpSH{N 8ZF!}kb0F Subsequent events wEF"'T 随后发生的事件 Cq -URih 60G(jO14 TWM^5
L :U vW-o%u* gHtflS Going concern Vq599M:)V 持续关注 m}(M{^\| d=0{vsrB Management representations &. MUS
qo9 与管理层的交涉沟通 Y?6}r;< ti^=aB
Audit finalization and the final review: unadjusted differences 25j?0P"& 审核定稿和最后审查:未经调整的差异 =pBr_pGz= ?PYZW
5 =h70!) Z5 6. Reporting %O$=%"D6 报告 :*ZijN*{)$ 学会计论坛bbs.xuekuaiji.com \UP=pT@ Appendix yAFt|< 附录 ?
q_% Audit procedure . H}R}^ 审计程序 Qv<p$Up6