1. Assurance engagements and external audit
保证约定和外部审计 q[W6I9 h U-FSdR Materiality, true and fair presentation, reasonable assurance T9&{s-3* 物质性,真实公平的描述,合理的保证 IqFcrU$4 R:&y@/JY8[ Appointment, removal and resignation of auditors fh3uo\`@ 审计人员的的任命、免职和辞职 KJ32L 2 G2+oS
? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2wB*c9~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +aL {*F
=&D Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pTG[F 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |v8hg])I+ mz%l4w?' Engagement letter 9xz@2b@ 约定书(委托书) IB|6\uKn 4gC(zJ 2. Planning and risk assessment _q#pEv 规划和风险评估 z
JW2F_ ]s0wJD= General principles poW%F zj 一般原则 ><D2of| <(@S;?ZEW Plan and perform audits with an attitude of professional skepticism 9ghzK?Yc 持专业的怀疑态度计划和执行审计工作 ,'HjL:r xtD(tiqh.; Audit risks = inherent risk ×control risk ×detection risk J-'XT_k:iM 审计风险=内在风险×控制风险×检查风险 4]tg! ks 4V4S5V Risk-based approach !;(Wm6~*ad 基于风险的办法 q MrM^ ~ r
u2M"]T Understanding the entity and knowledge of the business ,LxZbo! 了解商业的实质和知识 g$#A'Du !KOa'Ic$V Assessing the risks of material misstatement and fraud |[iO./zP 评估材料错报和舞弊的风险 [ !#Db
a#
=cS5f#0 Materiality (level), tolerable error rZpsC}C' 重要性(级别),可容忍误差 sV2D:%\K
: fXWE4^jU Analytical procedures P HOngn 分析程序 y[.lfW?) Xwo+iZ(a Planning an audit /i
M1 规划审计工作 yH-&o, Zl&ED{k< Audit documentation: working papers %La7);SeY 审计文件:工作底稿 9y&;6V.' DFQ`(1Q The work of others :Bt,.uNC 其他机构的文件 ~ !mY0odH Cq/u
$G Rely on the work of experts @OT$* Qh 依靠专家的工作 eq%cRd]u @]#[TbNo Rely on the work of internal audit
P.q7rk< 依靠内部审计工作 GqsV6kH ]5QXiF8` 3. Internal control =|Qxv`S1 内部控制 o:ow"cOEf FIfLDT+ Wh The evaluation of internal control systems LlgFQfu8 对内部控制系统的评估 +{=U!}3| .!L{yU, Tests of control ^pu8\K;~ 控制测试 l3^'b p6HQ zfI{cMn'J Substantive procedures (time, nature, extent) Zy9IRZe4U 实质性程序(时间,性质,程度) &L?]w=* %hBwc#^ Transaction cycles: revenue, purchases, inventory, etc. LNR1YC1c 交易周期:收入,采购,库存等。 R"HV|Dm|m r*mSnPz\q p|nPu*R-\ 4.Audit evidence x2&5zp 审计证据 $v2t6wS," Z]{=Jy!F Obtain sufficient, appropriate audit evidence >r(`4M: 获取足够、适当的审计证据 XY6Sm
{ =&k[qqxg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f,6V#, 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 >)NS U eB9&HD: The audit of specific items p ]jLs|tat 审计的具体项目 .
4RU'9M vJi<PQ6 Receivables: confirmation iuXXFuh 应收帐款:确认 0S>L0qp W+8s> Inventory: counting, cut-off, confirmation of inventory held by third parties y"7*u
3>" 存货:数量,减值,第三方持有存货的确认 4HZXv\$ N<4 nb Payables: supplier statement reconciliation, confirmation 9^H.[t 应付帐款:供应商的申明一致,确认 6hR `sE m*B4a9f Bank and cash: bank confirmation ?-2s}IJO 银行存款和现金:银行的确认 wE<r' Nc[N 11?O Auditing sampling \Ezcr=0z{j 审计抽样 u.n'dF- +Tx_q1/f5X 5.Review
BUsxgs"), 复核 60ciI
,_` :eL[nyQr Subsequent events -~JYfj@ 随后发生的事件 JJg;X :p 4,R"(ej HEc.3 OJA_OqVp$K `s+kYWg'Z Going concern a
@3s71 持续关注 =E!Y f#p+q pJ1\@
G Management representations \I}EWI 与管理层的交涉沟通 {fV$\^c -O1$jBQS Audit finalization and the final review: unadjusted differences [742s]j 审核定稿和最后审查:未经调整的差异 x3U>5F@ +03/A`PKrB >/ A'G 6. Reporting =w`uZ;l$Q 报告 l.
cp[ 学会计论坛bbs.xuekuaiji.com R:
Ih#2R Appendix #rr!ApJ 附录 A*/8j\{n Audit procedure 2,g4yXws5 审计程序 h* 1T3U$