1. Assurance engagements and external audit
保证约定和外部审计 jHq.W95+P 9m MPkgc Materiality, true and fair presentation, reasonable assurance ;QQLYT 物质性,真实公平的描述,合理的保证 gtWJR ^@e4 mO Appointment, removal and resignation of auditors 0q(}n v 审计人员的的任命、免职和辞职 8R}CvzI
chW 1UE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3
4CqLPg8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 XhjH68S( tWy0%
- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ) *ocX)AE 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 h-<2N)>! M \rW Engagement letter | u{NM1, 约定书(委托书) fF37P8Ir +]P??`,R; 2. Planning and risk assessment Z}6
规划和风险评估 W3K?K- &OD)e@Tc General principles vfPL;__{Y] 一般原则 $lmGMlj
F hs< )< Plan and perform audits with an attitude of professional skepticism G$&SlJZEk 持专业的怀疑态度计划和执行审计工作 gB,~Y511 "pGSz%i- Audit risks = inherent risk ×control risk ×detection risk /iFtW#K+ 审计风险=内在风险×控制风险×检查风险 VuZd 9`eu&n@Z Risk-based approach v1wMXOR 基于风险的办法 [A99e` X}C} Understanding the entity and knowledge of the business QQ^P IQj 了解商业的实质和知识 IF-g % gwwYz]'d>r Assessing the risks of material misstatement and fraud U1!6%x 评估材料错报和舞弊的风险 BMMWP 9M{z@H/ Materiality (level), tolerable error H;5Fs KIF 重要性(级别),可容忍误差 ^y"5pfSR R@_i$Df| Analytical procedures *CG-F= 分析程序 =z`GC1]bL HC4qP9Gs Planning an audit seO7/h_a 规划审计工作 S{_i1' \UZlFE Audit documentation: working papers P5/\*~} 审计文件:工作底稿 $2N)m:X0 @*kQZRGK7 The work of others H]2cw{2 其他机构的文件 5{?J5 w+c%Y\: Rely on the work of experts Kppi
N+ || 依靠专家的工作 Jb+cC)( 'o41)p Rely on the work of internal audit ##Jg>HL' 依靠内部审计工作 ^p3"_;p)h 3Q'Q %2 3. Internal control 62{(i'K 内部控制 6Ap-J~4 d'Cn] < The evaluation of internal control systems M}Sn$h_ 对内部控制系统的评估
fX"cQ& q^5j&jx Vl Tests of control JRfG]u6GU 控制测试 rt- ^?2c? M:&g5y& Substantive procedures (time, nature, extent) >9F&x>~ 实质性程序(时间,性质,程度) 7mG/f f'501MJu Transaction cycles: revenue, purchases, inventory, etc. Yn!)('FdT! 交易周期:收入,采购,库存等。 ^lADq'] tS|gQUF17 X;[$yW9hE 4.Audit evidence ?4 p\ujc 审计证据 _J' _9M?> )bCw~'h* Obtain sufficient, appropriate audit evidence @K{1O|V 获取足够、适当的审计证据 {p -q&k&R| %NH#8#';2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ry^FJyjW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <UI^~Azc# -nM=^i4) The audit of specific items 1<
22, 审计的具体项目 /K!&4mK of? hP1kl[ Receivables: confirmation L-J 7z+{ 应收帐款:确认 |%p;4b ([vyY}43h Inventory: counting, cut-off, confirmation of inventory held by third parties TV&:`kH 存货:数量,减值,第三方持有存货的确认 ~<
~PaP$=\ (6b*JQ^^ Payables: supplier statement reconciliation, confirmation [d
iUO1p 应付帐款:供应商的申明一致,确认 Y8$Y]2 e+`LtEve0 Bank and cash: bank confirmation w +pK=R 银行存款和现金:银行的确认 e,*E`ol
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qE$ Auditing sampling l~_]k 审计抽样 Q7V*~{ d2cslDd 5.Review
/#WRd}IjK 复核 x?5D>M/Y j%_{tB Subsequent events Q}/2\Q=)j 随后发生的事件 uP;qs8
-L zx3" )1E[CIaXK 1W@ C]n4 {lNvKm)w Going concern S_ELZO#7 持续关注 d'bAM{R> nw.,`M,N Management representations yf
7Sz$Eq 与管理层的交涉沟通 pv
LA:LW2 Dm^Bk?#( Audit finalization and the final review: unadjusted differences jFE1k(2e 审核定稿和最后审查:未经调整的差异 $_ &Lp\ |<:Owd= kK62yz, 6. Reporting `B1r+uTP~ 报告 B<V8:vOam 学会计论坛bbs.xuekuaiji.com .N:& {$o: Appendix 1$+-?:i C 附录 [.ya&E)
x Audit procedure *F4"mr|\ 审计程序 Rix|LKk{