1. Assurance engagements and external audit
保证约定和外部审计 PLCm\Oh$l +_5*4>MC Materiality, true and fair presentation, reasonable assurance [l}H:%O, 物质性,真实公平的描述,合理的保证 q0.!T0i ~y<0Cc3Vs Appointment, removal and resignation of auditors oD2:19M@p 审计人员的的任命、免职和辞职 %*D=ni#(sT Y2`sL,'h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r2-iISxg+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
Z"`w>c. y;b#qUd5a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &*`dRIQ] 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Rl?1|$% y=Y k$:-y Engagement letter .?Eb{W)^br 约定书(委托书) @6;OF5VsQ _2fW/U54_ 2. Planning and risk assessment qc8Ge\3s 规划和风险评估 Y{}
ub]i (TZK~+]@sb General principles cMT7Bd 一般原则 v;,W ^#` <.h7xZ Plan and perform audits with an attitude of professional skepticism #C9f?fnM 持专业的怀疑态度计划和执行审计工作 MBWoPK TU|#Pz7n-Z Audit risks = inherent risk ×control risk ×detection risk (\6E.Z# 审计风险=内在风险×控制风险×检查风险 kWr1>})' XGa8tI[:X Risk-based approach #u&fUxM:AS 基于风险的办法 lp`j3) @Jd&[T27Lr Understanding the entity and knowledge of the business 6n9/`D! 了解商业的实质和知识 9g6$"',H '2^}de!E Assessing the risks of material misstatement and fraud !>48`o^ 评估材料错报和舞弊的风险 v=k+MvX HPtMp#`T Materiality (level), tolerable error P(aBJ*((~ 重要性(级别),可容忍误差 FB6Lz5:Vf ,Fn;* Analytical procedures |8` }8vo) 分析程序 ZF7n]LgSc&
um9&f~M Planning an audit Cy-p1s 规划审计工作 ~XR('}5D $ }/tlA&e Audit documentation: working papers c.>f,vtcn 审计文件:工作底稿 Ii0\
Skb 7
$*E0 The work of others ?`RlYu 其他机构的文件 Uu7]`U l \(Ma>E4PNU Rely on the work of experts ,
z\Qd07u 依靠专家的工作 8ZtJvk` wDvu2iC= Rely on the work of internal audit .gO|=E" 依靠内部审计工作 @Ou
H=<YN ct\msG }b: 3. Internal control Y -it3q'Z 内部控制 |k}<Zz1UM h1~h&F? The evaluation of internal control systems "`M~=RiI 对内部控制系统的评估 xP\s^]e []>rYZ9bv Tests of control N82 6xvA 控制测试 ;1&"]N% SPqJ
[F Substantive procedures (time, nature, extent) -nGcm"'6F 实质性程序(时间,性质,程度) b%lH=u &4OOW;,?< Transaction cycles: revenue, purchases, inventory, etc. R+!U.:-yz 交易周期:收入,采购,库存等。 7rD 8 M6wH$!zRa c
W^L
mA 4.Audit evidence d>[i*u,]/ 审计证据 0(i3RPIj\ EMnz;/dMt Obtain sufficient, appropriate audit evidence (Z<@dkO?) 获取足够、适当的审计证据 k<*v6
sNs; p@pb[Bx~[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0[UI'2 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 C]b:#S ${ 18X?CoM~ The audit of specific items M"*NV(".g 审计的具体项目 [pU(z'caS FWu:5fBZY Receivables: confirmation Y
T-ua{.^ 应收帐款:确认 pj_W^,*/ z#gebr~_\ Inventory: counting, cut-off, confirmation of inventory held by third parties bIm4s 存货:数量,减值,第三方持有存货的确认 cn}15JHdR A\?t^T Payables: supplier statement reconciliation, confirmation 8s22VL 应付帐款:供应商的申明一致,确认 G^{~'TZv% {aA6b Bank and cash: bank confirmation 6r"NU`1A;r 银行存款和现金:银行的确认 oI#TjF l^I?@{W Auditing sampling SE*;6&yL 审计抽样 tD`^qMua q25p3 5.Review
,q%X`F
rc 复核 -`8@ $-/-%= Subsequent events Mq~E'g4# 随后发生的事件 MR|A_e^x cEf"m?w 0Y!"3bw| R:n|1]*f3X 9+ Mj$ Going concern 4U\>TFO 持续关注 6<@mBZ ajkV"~w',| Management representations O-[YU%K3? 与管理层的交涉沟通 r1F5'?NZ(0 DI)"FOM6 Audit finalization and the final review: unadjusted differences hpQ #`rhn 审核定稿和最后审查:未经调整的差异 kKRu]0J~[ Z42q}Fhm*R L[PqEN\i 6. Reporting <mP_K^9c 报告 ^5MM<73 学会计论坛bbs.xuekuaiji.com }WJXQ@ Appendix 1/1oT 附录 H,<CR9@(5d Audit procedure FS8l}t 审计程序 xj33g6S