1. Assurance engagements and external audit
保证约定和外部审计 9Oc(Gl5az h>n<5{zqM Materiality, true and fair presentation, reasonable assurance n^rzl6dy 物质性,真实公平的描述,合理的保证 1!2,K ot $9<P3J 1 Appointment, removal and resignation of auditors AkBEE 审计人员的的任命、免职和辞职 d~O)mJ
J n}q/:|c Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )n$RHt+:> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9jrlB0
Fx@@.O6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /Y*6mQ: 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 uh~,>~a| ~`VD}{[,B Engagement letter N x/_+JWje 约定书(委托书)
19^B610 Y_M3-H=0 2. Planning and risk assessment (k>I!Z/&2 规划和风险评估 .KE2sodq p}k\l dmh{ General principles Rm=[Sj84 一般原则 G+jcR; s 2(NN QU@Uz Plan and perform audits with an attitude of professional skepticism
?r(Bu 持专业的怀疑态度计划和执行审计工作 08;t%[R yyuf Audit risks = inherent risk ×control risk ×detection risk tfq; KR 审计风险=内在风险×控制风险×检查风险 O:te;l
QK ?1/wl;=fm Risk-based approach _iW-i 基于风险的办法 7a'@NgiGg +L<x0-& Understanding the entity and knowledge of the business Y1U\VU 了解商业的实质和知识 e{`DvfY21 y
;T=u(} Assessing the risks of material misstatement and fraud h%(0| 评估材料错报和舞弊的风险 oA$]% <}^l MBa Materiality (level), tolerable error YDo,9 重要性(级别),可容忍误差 -nC!kpo ~JxAo\2i Analytical procedures 5SmgE2 } 分析程序 isV9nWo$ <LOas$
Planning an audit bY7~b/ 规划审计工作 >PK
\bLEo YNWAef4 Audit documentation: working papers *heX[D
&>) 审计文件:工作底稿 zu|=1C#5h [[9XqD] The work of others _.$g ?E/( 其他机构的文件 k6W
[// eXZH#K7S# Rely on the work of experts PEHaH"|([= 依靠专家的工作 5K % X| X~|&j Rely on the work of internal audit 7"Iagrgw 依靠内部审计工作 ?*)wQZt; '9#h^. 3. Internal control *L~88-V^ 内部控制 @+
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B7.b The evaluation of internal control systems m;"dLUb 对内部控制系统的评估 f8?c[%br /J0ctJ2k Tests of control dGBVkb4]T 控制测试 [X|KXlNfm N8w@8|KM Substantive procedures (time, nature, extent) h2]gA_T` 实质性程序(时间,性质,程度) 74q|FQ #9)D.d|5 Transaction cycles: revenue, purchases, inventory, etc. {!rpE7P- 交易周期:收入,采购,库存等。 8]-c4zK U:o(%dk ykbTWp$Y4Z 4.Audit evidence rq>OmMQ67 审计证据 #GT4/Ej}W F
lQ(iv)P Obtain sufficient, appropriate audit evidence b];? tP 获取足够、适当的审计证据 IHlTp0? ^-i<TJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations />\6_kT 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 O'}
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| &]04 The audit of specific items >k{KwFB^S 审计的具体项目 17{$D,P
d;9F2,k$w Receivables: confirmation gr
y]!4Hy 应收帐款:确认 urK[v 7-Yn8Gq Inventory: counting, cut-off, confirmation of inventory held by third parties 9!06R-h 存货:数量,减值,第三方持有存货的确认 t*'U|K4L/ ,S7g=(27( Payables: supplier statement reconciliation, confirmation k^Q> 应付帐款:供应商的申明一致,确认 ayvH
S&h 0cBk/x^s Bank and cash: bank confirmation bAa+MB#A 银行存款和现金:银行的确认 1-M\K^F
=(Ll}V , Auditing sampling +Y 审计抽样 )Cm7v@B
$yA2c^QS 5.Review
$rG~0 复核 IT\lkF2 PLmf.hD \ Subsequent events Y$SwQ;wl 随后发生的事件 :UgCP ~Y c/q -WEKL xYGB{g] 8={"j X^;LiwQv Going concern @3:oo
/; 持续关注 ZdP2}w ;^K4kK&f Management representations K !MIA 与管理层的交涉沟通 \-?@
&' : jZ8#86/#{ Audit finalization and the final review: unadjusted differences jg_##Oha 审核定稿和最后审查:未经调整的差异 a;2Lgv0/ psHW(Z8G &>.
w* 6. Reporting eZ^-gk? 报告 v)a$;P% 学会计论坛bbs.xuekuaiji.com s28rj6q Appendix gVs8W3GW 附录 JWuF ?<+k Audit procedure 9.
7XRxR^ 审计程序 ATb[/=hP<R