1. Assurance engagements and external audit
保证约定和外部审计 HzEGq,. }AJ L,Q7q Materiality, true and fair presentation, reasonable assurance QoseS/ 物质性,真实公平的描述,合理的保证 y@aKNWy}$ }Aw47;5q; Appointment, removal and resignation of auditors N%*9&FjrL 审计人员的的任命、免职和辞职 ZRPy~wy> Xb0!(
(A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O]bKNA.5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^vW$XRnt *v&*% B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =]d^3bqN 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 s>r ^r%uK tUv3jq)n% Engagement letter 2`E!| X 约定书(委托书) Ck@M<(x om>VQ3 2. Planning and risk assessment 9t0Cj/w} 规划和风险评估 m_$JWv\|\ |(&oI(l5K General principles
sJv`fjf%8 一般原则 "qE {a>d :G0+;[?N Plan and perform audits with an attitude of professional skepticism J?,?fqb 持专业的怀疑态度计划和执行审计工作 dk8y>uLr_ ^}@`!ON Audit risks = inherent risk ×control risk ×detection risk -!~vA+jw1 审计风险=内在风险×控制风险×检查风险 >3!DOv %p*`h43; Risk-based approach ,jTPg/r 基于风险的办法 i pwW%"6 gwJ}]Tf Understanding the entity and knowledge of the business |
+fwvi&a 了解商业的实质和知识 zhjJ>d%w >Fp&8p`am Assessing the risks of material misstatement and fraud mtIMW9 评估材料错报和舞弊的风险 t2U$m'(A& =E1tgrW Materiality (level), tolerable error BvQUn@ XE 重要性(级别),可容忍误差 c&b/Joi7@ y
qkX:jt Analytical procedures CC>($k" 分析程序 Q K j1yG0i 'QR4~`6I Planning an audit *#6|!%?g 规划审计工作 \6i9q= U1jSUkqb Audit documentation: working papers $YP
QC 审计文件:工作底稿 ,8~dz RPY6Wh|4 The work of others WkP|4&-< 其他机构的文件 xY+A]Up|w w~]}acP Rely on the work of experts M&OsRrq 依靠专家的工作 Xj(>.E{~H ?`"<DH~:0B Rely on the work of internal audit &*jixqzvn 依靠内部审计工作 N" ; ^S
ZRO.bMgZF 3. Internal control [d\#[l_ 内部控制 .jCk#@+ [&Lxz~W][ The evaluation of internal control systems TtZrttCE6 对内部控制系统的评估
A>5S] 1&} G+y Tests of control \wTW?>oZ 控制测试 yG4 MUf6 ;=#qHo9k1% Substantive procedures (time, nature, extent) pIL`WE1' 实质性程序(时间,性质,程度) S`4e@Z$ $:P[v+Uy Transaction cycles: revenue, purchases, inventory, etc. L^&do98 交易周期:收入,采购,库存等。 noFh p 9z5z
{8_:4`YZ 4.Audit evidence Of!|,2`( 审计证据 6B
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Obtain sufficient, appropriate audit evidence ga,A'Z 获取足够、适当的审计证据 N0=b[%g;n K:C+/O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Kgps_tY% 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 []!tT-Gzy h@EJTAi The audit of specific items 2~+'vi 审计的具体项目 &MBOAHhze S|tA[klh Receivables: confirmation #xDDh` 应收帐款:确认 3huzz<n3 e$gaE</ Inventory: counting, cut-off, confirmation of inventory held by third parties bXk:~LE 存货:数量,减值,第三方持有存货的确认 WReYF+Uen (gFQK[ Payables: supplier statement reconciliation, confirmation dV'6m@C 应付帐款:供应商的申明一致,确认 l[:^Tf
B P^i6MZ? Bank and cash: bank confirmation uV/)Gb*j 银行存款和现金:银行的确认 X}kVBT1w+x G;87in ,} Auditing sampling "~B~{ _<j 审计抽样 $eTv6B?m K%o6hBlk_ 5.Review
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#$ Subsequent events PL9zNCr-[ 随后发生的事件 Aigcq38 Fa Qu$q Q5T(;u6 94
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.9A WlF+unB!9 Going concern Djg1Qh 持续关注 7]R6 :5q^\xmmq Management representations $yP'k&b! 与管理层的交涉沟通 eG a#$x?. ZP]2
/;h Audit finalization and the final review: unadjusted differences f]O5V$!RuE 审核定稿和最后审查:未经调整的差异 +-xSuR, qJe&jLZa (Q*
2dd> 6. Reporting yHV^a0e7EH 报告 UtHmM,*I 学会计论坛bbs.xuekuaiji.com i!/h3%= Appendix Off: ~ 附录 Qr^Z~$i t Audit procedure Iqe=#hUFe! 审计程序 b6rzHnl{