1. Assurance engagements and external audit
保证约定和外部审计 iK$)Iy0 6uCa iPV Materiality, true and fair presentation, reasonable assurance
,%#FK| 物质性,真实公平的描述,合理的保证 r=<Oy1m/ !F*7Mif_E Appointment, removal and resignation of auditors WHQg6r 审计人员的的任命、免职和辞职 nk,X6o9% Wc4F'}s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1MH[-=[Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
y#5xS hBf0kl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4tR:O#($V 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 ;Ft_ Xiq 1D03Nbh|5 Engagement letter `Nn=6[] 约定书(委托书) ab!,
)^ wK+%[i&, 2. Planning and risk assessment epsh&)5a* 规划和风险评估 s
l|n]#) 5:%xuJD General principles EELS-qA 一般原则 %|$h<~ PG<tic<? Plan and perform audits with an attitude of professional skepticism 3~~Kt H= 持专业的怀疑态度计划和执行审计工作 hA.?19<Z }>I|\Z0I Audit risks = inherent risk ×control risk ×detection risk *Ppb; 审计风险=内在风险×控制风险×检查风险 79|=y7i# ;Bk?,
g Risk-based approach +je
Pp_3$O 基于风险的办法 NGIbUH1[ A*jU
&3# Understanding the entity and knowledge of the business `LU[+F8< 了解商业的实质和知识 !63p?Q= o(GXv3L Assessing the risks of material misstatement and fraud nFU'DZ 评估材料错报和舞弊的风险 )?#*GMWU
{.=089`{ Materiality (level), tolerable error XdX1GH*C 重要性(级别),可容忍误差 jj2 [Zh/h "c8
-xG Analytical procedures { O+d7,C 分析程序 sdF;H[ k%|7H,7 Planning an audit qRkY-0vB
P 规划审计工作 ^'j? {@ |
+osEHC Audit documentation: working papers pvdM3+6 审计文件:工作底稿 EkotVzR5 #@s[!4)_I The work of others \ vj<9ke& 其他机构的文件 fgrflW$ e 4- Rely on the work of experts tHAr9 依靠专家的工作 Y5nj _xQJL 'B dZN Rely on the work of internal audit w U".^
+ 依靠内部审计工作 iV#sMJN9 1h uU7xuf 3. Internal control
dU`kJ,=Z 内部控制 !n
h7<VJ >yk@t&j, The evaluation of internal control systems to-D
XT. 对内部控制系统的评估 0LEJnl 0c6b_%Rd Tests of control = F*SAz 控制测试 ctI=|K a;a^- n|D Substantive procedures (time, nature, extent) Vwxb6,}Z 实质性程序(时间,性质,程度) ]-ad\PI$ H_w&_h& Transaction cycles: revenue, purchases, inventory, etc. SU>2MT^
交易周期:收入,采购,库存等。 9e5XS\ PkM]jbLe8 .g/PWEr\I 4.Audit evidence KrVP#|9%" 审计证据 =.T50~+M O5X@'.#rU Obtain sufficient, appropriate audit evidence F|mppY'<J 获取足够、适当的审计证据 /e|vz^#+1,
zciL'9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e_U1}{=t 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_CUk d[ =CBY_
The audit of specific items MTI[Mez 审计的具体项目 p
>Z18 }6S~"<Ym Receivables: confirmation
h{ xq 应收帐款:确认 >|j8j:S[ vs=8x\W Inventory: counting, cut-off, confirmation of inventory held by third parties LtrE;+%2oz 存货:数量,减值,第三方持有存货的确认 95cIdF 6m dgbq
Mu" Payables: supplier statement reconciliation, confirmation UdGa#rcNW 应付帐款:供应商的申明一致,确认 wE*o1. %?2:1o Bank and cash: bank confirmation 7-#R[8S 银行存款和现金:银行的确认 E^ub8 hCpX#rg? Auditing sampling ~F)[H'$A 审计抽样 ]2zzY::Sd= n1Ic[cM} 5.Review
@wVq%GG} 复核 \US'tF)/ yj<j>JtN Subsequent events ,a6Oi=+>/U 随后发生的事件 %imI.6 \d:AV(u i!yu%>:M BYuoeN! cc0e(\ Going concern !tuN_ 持续关注 b79z<D y [jck: Management representations 7Be\^% 与管理层的交涉沟通 A#;TY:D2 Xi
8rD"v Audit finalization and the final review: unadjusted differences "aT"o 审核定稿和最后审查:未经调整的差异 b^s>yN ;o#wK>pk%M i3dV2^O 6. Reporting w]ihGh 报告 c.?+rcnq 学会计论坛bbs.xuekuaiji.com |g`:K0BI Appendix +$CO 附录 *
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#Ci1Q Audit procedure Jf</83RZ 审计程序 %^qf0d*