1. Assurance engagements and external audit
保证约定和外部审计 ZQ%4]=w U)f;*{U Materiality, true and fair presentation, reasonable assurance t#fbagTON 物质性,真实公平的描述,合理的保证 y@T0
jI ^:Mal[IR Appointment, removal and resignation of auditors lj U|9|v 审计人员的的任命、免职和辞职 E8Rk
b} \!+#9sq0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )\k({S 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g
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hD6Z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'e/= !
"T 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 9AA_e
~y ;Sc}e/WJj Engagement letter Z4"SKsJT/> 约定书(委托书) ~]d3
f >Q`\|m}x)Q 2. Planning and risk assessment rt_k } 规划和风险评估 o \#C#NiT LNA5
!E General principles XBm
AD! 一般原则 -msfiO prdlV)LTpY Plan and perform audits with an attitude of professional skepticism g }%$VUSA 持专业的怀疑态度计划和执行审计工作 2!}:h5 =SY`Xkj[ Audit risks = inherent risk ×control risk ×detection risk 8Hdm(> 审计风险=内在风险×控制风险×检查风险 [110[i^ pPa
3byWf Risk-based approach cnm*&1EzV 基于风险的办法 oB$P6 |5;:
3K+ Understanding the entity and knowledge of the business "f1`6cx6 了解商业的实质和知识 VJ8"Q wa)E.(x Assessing the risks of material misstatement and fraud 60iMfcT 评估材料错报和舞弊的风险 q2pq~LI k|r+/gIV Materiality (level), tolerable error )zKZ<;#y 重要性(级别),可容忍误差 UhI T!x (59u<F Analytical procedures n/&}|998? 分析程序 &4dh $
w]q |e]2 >NjQa Planning an audit "u H VX|` 规划审计工作 .$rt>u,8< ;PA^.RB Audit documentation: working papers KeGGF]=> 审计文件:工作底稿 FxkxV GZ" {SQ#n@Q&$ The work of others Rg3cqe#O/ 其他机构的文件 TTfU(w%&P wH<'*>/ Rely on the work of experts ]46-Tu
H 依靠专家的工作 4e0/Q!o, |
)4aIa Rely on the work of internal audit /_?y]Ly[r 依靠内部审计工作 av!'UZP &|LP>'H; 3. Internal control m|c5X)}- 内部控制 l_1y#B-k5
Q|CLis- The evaluation of internal control systems [8Yoz1(smA 对内部控制系统的评估 =8p *Ijs HTa]T' Tests of control
M?nYplC 控制测试 x,+2k6Wn! ^T.icSxP Substantive procedures (time, nature, extent) Vt[Kr 实质性程序(时间,性质,程度) ^p2
_p9 T``O!>J Transaction cycles: revenue, purchases, inventory, etc. x3QQ`w- 交易周期:收入,采购,库存等。 &y~~Z [.F, HXg#iP^tv d*===~ 4.Audit evidence ]i@WZ( 审计证据 Z7Gl^4zn < 9 vS Obtain sufficient, appropriate audit evidence ,5
A& 获取足够、适当的审计证据 (v2.8zrJ pAY[XN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DEFh&n 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 y?}R,5k {0ozpE*( The audit of specific items !ot$ Q 审计的具体项目 SR<*yO tnn,lWu| Receivables: confirmation P*kKeMl 应收帐款:确认 Ed^F_Gg# X *fle Inventory: counting, cut-off, confirmation of inventory held by third parties A
$GiO 存货:数量,减值,第三方持有存货的确认 >+3tOv3: jWX^h^n7K Payables: supplier statement reconciliation, confirmation JKMcdD?' 应付帐款:供应商的申明一致,确认 +'!4kwT R @&4s)&-F Bank and cash: bank confirmation AgU 7U/yk 银行存款和现金:银行的确认 J=OWXL!<a Lu6?$N57rC Auditing sampling NA<6s]Cs. 审计抽样 jwW6m@+ w~S~ 5.Review
/Sn>{ & 复核 3v:c".O2O re%MT@L# Subsequent events &58TX[# 随后发生的事件 QN'v]z M?FbBJ`sF $mF(6<w )tB1jcI; km[PbC
Going concern zB@@Gs> 持续关注 BGSq
fr1F =JK# "' Management representations ;i,:F`b~ 与管理层的交涉沟通 rf:CB&u ;=ci7IT
' Audit finalization and the final review: unadjusted differences |#rP~Nj
) 审核定稿和最后审查:未经调整的差异 wRLj>nc xy.di9 J ;e/S6l 6. Reporting {W5D) 报告 <
Ky6|&! 学会计论坛bbs.xuekuaiji.com OM4q/!)A] Appendix Z"u|-RoBV 附录 uJX(s6["= Audit procedure VJ'bS9/T 审计程序 G1`H
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