1. Assurance engagements and external audit
保证约定和外部审计 EM_d8o)`B Y-9I3?ar Materiality, true and fair presentation, reasonable assurance ry]l.@o; 物质性,真实公平的描述,合理的保证 A%vbhD2;W Ort(AfW Appointment, removal and resignation of auditors *WZA9G#V
5 审计人员的的任命、免职和辞职 u?EN \<K5ZIWV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "M0z(NkH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~6gPS
13 L},_.$I? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3' 'me 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &&%H%9 XP}<N&j Engagement letter FTldR;}( 约定书(委托书) o;*Q}Gr<M
b2*TgnRq 2. Planning and risk assessment
.Y|!:t| 规划和风险评估 GX%g9f!O 'fW-Y!k% General principles ^f@=
:eWI 一般原则 BLFdHB.$T bK7J} 8hH Plan and perform audits with an attitude of professional skepticism bd`P0f? 持专业的怀疑态度计划和执行审计工作 R!1p^~/ u:b=\T L Audit risks = inherent risk ×control risk ×detection risk {G-kNU 审计风险=内在风险×控制风险×检查风险 ipz5 H* zeRyL3fnmb Risk-based approach }2oc#0 基于风险的办法 0"#HJ
A44 vD4*&|8T# Understanding the entity and knowledge of the business Zd&S@Z 了解商业的实质和知识
lRQYpc\ `_h&glMJ,q Assessing the risks of material misstatement and fraud DwF hK* 评估材料错报和舞弊的风险 qP;OaM
CX *ui</+ Materiality (level), tolerable error Kpp_|2|@< 重要性(级别),可容忍误差 R-Sym8c .C(tMF]D, Analytical procedures AwN!;t_0+N 分析程序 s^SJY{
/RF7j; Planning an audit ce(#2o&` 规划审计工作 P;*(hY5& V.Mry`9- Audit documentation: working papers )e{}V\;q 审计文件:工作底稿 Ho%CDz
z Ts9uL5i The work of others .V*^|UXbHi 其他机构的文件 ?Ob3tUz2 xC?h2hIt Rely on the work of experts ]f3>-)$* 依靠专家的工作 /tLVX} & 28nFR
r Rely on the work of internal audit vv7I_nK? 依靠内部审计工作 W9)&!&<o I_BJH'!t 3. Internal control < v
P=zk 内部控制 $8F
UfJ1@ /<3UQLMa The evaluation of internal control systems g78^9Y*1 对内部控制系统的评估 _-\#i
3CJwj Tests of control 3oqHGA:} 控制测试 ElXFeJ%[G liSmjsk Substantive procedures (time, nature, extent) `{Ul! 实质性程序(时间,性质,程度) [
3HfQ olcDt&xv] Transaction cycles: revenue, purchases, inventory, etc. `x|?&Ytmf9 交易周期:收入,采购,库存等。 W%J\qA A=4OWV? 9B4&m|g 4.Audit evidence #1[u(<AS 审计证据 e;jdqF~v! v2?ZQeHr_( Obtain sufficient, appropriate audit evidence Lr<cMK< 获取足够、适当的审计证据 [gB+C84%% =#\:}@J5I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +q oRP2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }M+7T\J! _j3f Ar(V The audit of specific items M`>E|"< 审计的具体项目 % `3jL7| .u:GjL'$ Receivables: confirmation "oD[v 应收帐款:确认 $C\BcKlmv yjAL\U7`T Inventory: counting, cut-off, confirmation of inventory held by third parties 8_8l.!~ 存货:数量,减值,第三方持有存货的确认 4z? l m2o0y++TjW Payables: supplier statement reconciliation, confirmation g){<y~Mk 应付帐款:供应商的申明一致,确认 KSvE~h[#+ PeT'^?> Bank and cash: bank confirmation ]oxZ77ciL 银行存款和现金:银行的确认 +0~YP*I`/ YMgNzu Auditing sampling _LPHPj^Pg 审计抽样 w@b)g q7!{?\T% 5.Review
2?5>o!C 复核 }
}[2SH'nH :0ep(<|; Subsequent events :
'c&,oLY 随后发生的事件 Ei|\3Kx M{\I8oOg s>en p[-O( 3Y G"6 !{4g Going concern zTp"AuNHN 持续关注 hc1N~$3!G 8QK&_n* Management representations ;,TFr}p` 与管理层的交涉沟通 7"##]m. nEfK53i_
Audit finalization and the final review: unadjusted differences (ZGbhMK 审核定稿和最后审查:未经调整的差异 U(Zq= M -12U4h<e \lY
_~*J 6. Reporting iwq!w6+ 报告 C}X\|J 学会计论坛bbs.xuekuaiji.com 4W])}C % Appendix !W\+#ez 附录 p 'k0#R$ Audit procedure -} +[ 审计程序 TseGXYH