1. Assurance engagements and external audit
保证约定和外部审计 >DZw E3gh?6 Materiality, true and fair presentation, reasonable assurance nWYN Np?h 物质性,真实公平的描述,合理的保证 "PTZ%7YH} kbMWGB%; Appointment, removal and resignation of auditors ll.N^y;a 审计人员的的任命、免职和辞职 'yG4
LF qjdMqoOCjl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Jx](G>F4f1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (I{rLS!o,L K<Iv:5-2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dS!:JO27 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 RA'M8:$ :hFIl0$,"3 Engagement letter F{~{Lthc 约定书(委托书) *<jAiB,O* "ZsOd>[/ 2. Planning and risk assessment 6BbGA*%{ 规划和风险评估 z(Pe,zES ^!ZC?h!rG General principles LzXmb 7A 一般原则 hYNY"VB *%fi/bimG Plan and perform audits with an attitude of professional skepticism VE{3} S 持专业的怀疑态度计划和执行审计工作 GyIT{M}KV CpeU5 o@ Audit risks = inherent risk ×control risk ×detection risk kG@@ot" n 审计风险=内在风险×控制风险×检查风险 _'>oXQJ %GA"GYL9' Risk-based approach lG!|{z7+0 基于风险的办法 u:gN?O/G T| V:$D' Understanding the entity and knowledge of the business >
BY&,4r 了解商业的实质和知识 b8"?VS5-" +)<wDDC_ Assessing the risks of material misstatement and fraud 4@n1Uk 评估材料错报和舞弊的风险 7-
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W:%mJd9 Materiality (level), tolerable error >eqxV|]i 重要性(级别),可容忍误差 vss(twg %]DP#~7[| Analytical procedures hjB@o#S 分析程序 8I8
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Planning an audit oe
|)oTv 规划审计工作 YoZFwRQU 6[LM_eP Audit documentation: working papers V4P;
5[ 审计文件:工作底稿 57zSu3v4Y v~V5`% The work of others O[s{ Gk'> 其他机构的文件
1 +qw$T Z&4&-RCi Rely on the work of experts G_{&sa 依靠专家的工作 C8
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!H ;WM"cJo9 Rely on the work of internal audit VsgE!/>1 依靠内部审计工作 jN>{'TqW4 !\i\}feb 3. Internal control i2YuOV! 内部控制 9{}1r2xW RHq/JD- The evaluation of internal control systems 8a="/J 对内部控制系统的评估 XZJ+h,f &8>IeK{I Tests of control V9(@Y 控制测试 rI>aAW' 3'qJ/*]9 Substantive procedures (time, nature, extent) r>" 实质性程序(时间,性质,程度) pUq1|)g Q`D~5ci Transaction cycles: revenue, purchases, inventory, etc. %K`% *D 交易周期:收入,采购,库存等。 2H6,'JK@F B}:(za& }YMy6eW4 4.Audit evidence |8=nL$u 审计证据 R_68-WO T[uiPs/xD Obtain sufficient, appropriate audit evidence }i`PGx 获取足够、适当的审计证据 U,gti,IX^ *R3f{/DK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bQP{| 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 zG9Y!SY\- RIE5KCrGB The audit of specific items bKQ"ax>6p 审计的具体项目 {%{`l- :GW&O /Yo Receivables: confirmation ;SaX;!`39+ 应收帐款:确认 M57T2]8, ^Au _U Inventory: counting, cut-off, confirmation of inventory held by third parties *l;B\=KR 存货:数量,减值,第三方持有存货的确认 1jPJw3"3h 4Hn`'+b Payables: supplier statement reconciliation, confirmation >teOm?@U 应付帐款:供应商的申明一致,确认 ;M#_6Hd?qD x{,q]u / Bank and cash: bank confirmation +$(2:S*r 银行存款和现金:银行的确认 x-<)\L& On@<J&% Auditing sampling Z]WnG'3N 审计抽样 \eb|eN0i J.dLPKU;- 5.Review
uN^=<B?B 复核 OY5OJ* }kK[S|XVO Subsequent events $w0lrh[+ 随后发生的事件 'GoZqiYT !x>%+&c>k HXYRH ^Q ps>A( MJCzo |w Going concern 0}FOV`n 持续关注 *B\H-lp?
-zO2|@S, Management representations qYf |Gv 与管理层的交涉沟通 N,
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uM$~qf/K Audit finalization and the final review: unadjusted differences -,aeM~ 审核定稿和最后审查:未经调整的差异 hf<^/@^tK ;?~$h-9) <~X >[PK< 6. Reporting #gaQaUjR 报告
~-t>z 学会计论坛bbs.xuekuaiji.com P"?FnTbv[ Appendix N2$I}q% 附录 +|{RE.DL Audit procedure Q33"u/-v 审计程序 G,<T/f
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