1. Assurance engagements and external audit
保证约定和外部审计 C8
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'aQ hR{Fn L Materiality, true and fair presentation, reasonable assurance LQ{4r1,u] 物质性,真实公平的描述,合理的保证 }l
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t g" M1HxlV Appointment, removal and resignation of auditors O>k. sO
< 审计人员的的任命、免职和辞职 Jn:GqO Vx#xq#wK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H
<FDi{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7x1jpQ- ZGp8$Y>r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f'%}{l: ss 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7z+NR&'M$ St(7@)gvY Engagement letter \{~x<<qFd 约定书(委托书) }D|"$* ^AEg?[q 2. Planning and risk assessment E26ZVFg 规划和风险评估 1P[!
B[;c mY%PG General principles bTn-Pg){ 一般原则 v4S|&m I.(
9{ Plan and perform audits with an attitude of professional skepticism K):)bL(B 持专业的怀疑态度计划和执行审计工作 +$<m ;@mZ 6w@l#p Audit risks = inherent risk ×control risk ×detection risk S*\`LBl"nX 审计风险=内在风险×控制风险×检查风险 4Q!*h8O @w|~:>/g Risk-based approach hy6px 基于风险的办法 U
1&m-K fd)}I23Q' Understanding the entity and knowledge of the business ;xj^*b 了解商业的实质和知识 $T*kpUXH} rN>f
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| Assessing the risks of material misstatement and fraud {cG&l:-r 评估材料错报和舞弊的风险 k-w._E
< `|]juc Materiality (level), tolerable error Pu}2%P)p 重要性(级别),可容忍误差 sM-k,0z :KW Analytical procedures ~>qcV=F^d, 分析程序 G2e m>W_n Y%Saz
+ Planning an audit L%=u&9DmU 规划审计工作
cvAkP2 s3t{freM Audit documentation: working papers G:A`
n;E0 审计文件:工作底稿 t/nu/yz5E okfhd{9 The work of others ^IC|3sr 其他机构的文件 /oh[Nu1D K{"+eA>CU Rely on the work of experts zR]l2zL3 依靠专家的工作 g.z/%LpK r_Xk: Rely on the work of internal audit Plt~l3_
依靠内部审计工作 WJ/&Ag1 _%.atW7 3. Internal control X4
xnr^ 内部控制 'S&5zwrH a N_M The evaluation of internal control systems C'hZNFsF; 对内部控制系统的评估 Q?Q!D+~mND hXZk$a' Tests of control [{'` | 控制测试 ve'h z{W y/
vE Substantive procedures (time, nature, extent) X(N!y"z 实质性程序(时间,性质,程度) ALPZc: _AK-AY Transaction cycles: revenue, purchases, inventory, etc. $1/
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u 交易周期:收入,采购,库存等。
_PQQ&e)E "y#$| TMB 02?y% 4.Audit evidence 'BtvT[KM 审计证据 wR\%tumk *<]ulR2 Obtain sufficient, appropriate audit evidence 9Yd<_B# 获取足够、适当的审计证据 1XL^Zhr X8y&|uH Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O &;Cca 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 jIg]?4bW[ >'7Icx The audit of specific items ?>DN7je 审计的具体项目 AvH^9zEE( >pUR>?t" Receivables: confirmation :[,-wZiT~6 应收帐款:确认 8FU8E2zo XeJn,= Inventory: counting, cut-off, confirmation of inventory held by third parties MBp%TX! 存货:数量,减值,第三方持有存货的确认 $CRu?WUS]' t#=W'HyW8 Payables: supplier statement reconciliation, confirmation d3<7t 应付帐款:供应商的申明一致,确认 SwXVa/9a" ]]V|[g&aJ Bank and cash: bank confirmation =g
UOHH 银行存款和现金:银行的确认 Y2W|b5 cY0NQKUk~ Auditing sampling \0).
ODA( 审计抽样 /R!:l l2 lvY[E9I0 5.Review
WBK6Ug 复核 <Y:{>= `1{Y9JdQ Subsequent events d)1 d0ES 随后发生的事件 ,` 6O{Z~ C6Lc n
9PYZxy TkBHlTa"= gF#HNv Going concern %68'+qz 持续关注 ;G.5.q[A C3)*Mn3%P Management representations [;t-XC?[nk 与管理层的交涉沟通 X6*4IE ]l>LU2 sx Audit finalization and the final review: unadjusted differences ~t^
Umx"Ew 审核定稿和最后审查:未经调整的差异 iO+,U} & ~@ =(#tO. ;x%"o[[> 6. Reporting Ql"kJ_F!br 报告 !mHMFwvS 学会计论坛bbs.xuekuaiji.com cD6S;PSg Appendix G%iTL"6 附录 /oOZ>B%1s Audit procedure 2,aH1Xbex 审计程序 '.EO+1{a