1. Assurance engagements and external audit
保证约定和外部审计 ^i-%FY_i5} M)EKS Materiality, true and fair presentation, reasonable assurance :M|c,SQK 物质性,真实公平的描述,合理的保证 gKb4n
Nt (L|SE4 Appointment, removal and resignation of auditors 2I ?HBz1v 审计人员的的任命、免职和辞职 AXPUJ?V 9qXHdpb#g" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :`3b|u=KZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q(k$HP
UUb!2sO Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b
q[Q 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 {, APZ`q| D{'Na5( Engagement letter ~8pf.^,fi 约定书(委托书) pJa FPO..| }~QB2&3 2. Planning and risk assessment `yYgL@Zt 规划和风险评估 lf|^^2'*2< TdQ^^{SRp General principles p*npY"}v 一般原则 &-b=gnT E0O{5YF^T Plan and perform audits with an attitude of professional skepticism TJ;v}HSo 持专业的怀疑态度计划和执行审计工作 $}KYpSV <q[*kr Audit risks = inherent risk ×control risk ×detection risk EL}v>sC 审计风险=内在风险×控制风险×检查风险 3&y
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9T Risk-based approach cF(9[8c{ 基于风险的办法 X! 2|_ ~36c0 = Understanding the entity and knowledge of the business (B$FX<K3 了解商业的实质和知识 iMA) (ZS eS.]@E-T Assessing the risks of material misstatement and fraud uf>w* [m5 评估材料错报和舞弊的风险 *FE<'+% 3PEs$m9e Materiality (level), tolerable error co@8w!W 重要性(级别),可容忍误差 n^%u9H L }mhMxOTi Analytical procedures 2P
=;r:cx 分析程序 N#:"X; ?xet:#R' Planning an audit GND[f} 规划审计工作 @RP|?Xc{? 3{l"E(qqZ Audit documentation: working papers zyr6Tv61U 审计文件:工作底稿 $3ILVT x,%&[6( The work of others b+hY^$// 其他机构的文件 =jN]
ckn e'Pa@]VaC Rely on the work of experts i&$uG[&P 依靠专家的工作 7,zARWB!? * y B-N;I Rely on the work of internal audit q|l|gY1g) 依靠内部审计工作 +9X[gef8 p1nA7;B-m 3. Internal control }0(
Na 内部控制 DbN'b(+ #<o#kJL The evaluation of internal control systems 7E95"B&w 对内部控制系统的评估 >g&`g}xZQ /HRaX!|E# Tests of control 'gGB-=yvbO 控制测试 ?>Aff`dHY u_BSWhiW Substantive procedures (time, nature, extent) =+p+_}C 实质性程序(时间,性质,程度) @2gMtf?< U6Ak" Transaction cycles: revenue, purchases, inventory, etc. y#+o*(=fRE 交易周期:收入,采购,库存等。 F?=u: Os{qpR^<I: w^gh&E 4.Audit evidence
.D.Rn/ 审计证据 lNb\^b ZAZCvN@5 Obtain sufficient, appropriate audit evidence ^|C|=q~: 获取足够、适当的审计证据 meR2"JN' T8-$[
2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~<aB-.d 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 u$#7W>R 3U)8P6Fz The audit of specific items e`r;`a& 审计的具体项目 9f\8oJQ Kcl$|T Receivables: confirmation N+5^h(~ 应收帐款:确认 kg@h R} __j8jEV Inventory: counting, cut-off, confirmation of inventory held by third parties UsN b&aue 存货:数量,减值,第三方持有存货的确认 OX4D' L])w- Payables: supplier statement reconciliation, confirmation t5h_Q92N 应付帐款:供应商的申明一致,确认 M-N2>i#
ak`)> Bank and cash: bank confirmation >nQyF 银行存款和现金:银行的确认 mx~sxYa lIg2iun[n Auditing sampling NrcCUZ .:N 审计抽样 rzDJH:W{2 )\vHIXnfJ1 5.Review
c'";36y 复核 de9l;zF Z@!W?Ed Subsequent events "\;wMR{ 随后发生的事件 Kdu\`c-lB K/`RZ! vc#oALc& 1i:g
/H Yj6p19 Going concern 5Q` n6 x| 持续关注 `aL|
qyrq# gqRTv_ ; Management representations e"#D){k# 与管理层的交涉沟通 RH]>>tJ^e <C;>$kX Audit finalization and the final review: unadjusted differences "R@N|Qx' 审核定稿和最后审查:未经调整的差异 mthl?,I| pm~;:#z7
*`Xx _ 6. Reporting mo[<4Uks 报告 uz3pc;0LPY 学会计论坛bbs.xuekuaiji.com '-33iG Appendix u3m T
l 附录 ii
y3 Audit procedure o!`O
i5 审计程序 Wx$q:
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