1. Assurance engagements and external audit
保证约定和外部审计 KU{zzn;g RrCG(Bh Materiality, true and fair presentation, reasonable assurance ,X:3w3nr^ 物质性,真实公平的描述,合理的保证 I+.U.e^gx
O;V^Fk( Appointment, removal and resignation of auditors 0<uLQVoR2n 审计人员的的任命、免职和辞职 w/*#TDR Cg~1<J?2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V_m!<sr ( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n{L^W5B tN4&#YK< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .57Fh)Y 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 ):Z#!O< LJb=9tp~ Engagement letter e1JHN 约定书(委托书) fK]%*i_" 8d8jUPFQ 2. Planning and risk assessment 1,$"'lKwt 规划和风险评估 [_3& 6'e^np General principles z)v o 一般原则 TB&IB:4)R Ja5od Plan and perform audits with an attitude of professional skepticism fibudkg'> 持专业的怀疑态度计划和执行审计工作 Qnt}:M+ B=%%3V)2 Audit risks = inherent risk ×control risk ×detection risk [bX^_ Y 审计风险=内在风险×控制风险×检查风险 p<0=. ~ +]-'{%-zK Risk-based approach )eZ}Kt+ 基于风险的办法 6)Za
K |@1(^GX Understanding the entity and knowledge of the business qa@;S,lp 了解商业的实质和知识 1'(";
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7q/q8 Assessing the risks of material misstatement and fraud h@1/ 评估材料错报和舞弊的风险 J@<f* *HHL a Materiality (level), tolerable error !T:7xEr 重要性(级别),可容忍误差 =?+w5oI0 qc)+T_m
Analytical procedures [Y.JC'F# 分析程序 o$% KbfXO] hS &H* Planning an audit .mqMzV 规划审计工作 eY?OUS 5Rw2/J
L Audit documentation: working papers 1R
*;U8? 审计文件:工作底稿 >d"\ 6(htpT%J The work of others \8\TTkVSq 其他机构的文件 A['(@Bz#7~ VSCKWYy Rely on the work of experts L>WxAeyu1K 依靠专家的工作 Q"eqql<h# RL]$" Rely on the work of internal audit "%dENK 依靠内部审计工作 L7GNcV]c HA}q.
L]# 3. Internal control DoO
;VF 内部控制 dQ_'8
) F=*t]X[z} The evaluation of internal control systems ;ZcwgsxTM 对内部控制系统的评估 F g):>];<9 qM 1ZCt Tests of control QqW N7y_9 控制测试 5&L*'kV@ 9{S$%D Substantive procedures (time, nature, extent) fU%Ys9:wU 实质性程序(时间,性质,程度) Gf.xr%mUZr Zm++5b`W/[ Transaction cycles: revenue, purchases, inventory, etc. ?y>v"1+ 交易周期:收入,采购,库存等。 wouk~>Jft =u
0a/2u| D,FgX/&i/ 4.Audit evidence vZS/?pU~~ 审计证据 ]{{%d4 x#5[i;-c Obtain sufficient, appropriate audit evidence TPkP5w 获取足够、适当的审计证据 /FW$)w2{j i
Pl/I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fMW=ss^fu- 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 }z\ t}lven $/JXI?K The audit of specific items ;H71A[M
T 审计的具体项目 %a0q|)Nrj 6MU;9|& Receivables: confirmation +9t{ovF?L 应收帐款:确认 .),9a
, iny/K/5bf Inventory: counting, cut-off, confirmation of inventory held by third parties |na9I6 存货:数量,减值,第三方持有存货的确认 48J{Y3F yEJ3O^(F Payables: supplier statement reconciliation, confirmation gwg~4:W 应付帐款:供应商的申明一致,确认 uP8 cW([ g2LvojR Bank and cash: bank confirmation F>[^m Xw 银行存款和现金:银行的确认 3?h!nVI+2J ^Df qc-] Auditing sampling 8<Yv:8%B6 审计抽样 AOL=;z9c# +
<w6sPm 5.Review
@V Tw>=94 复核 :AuK Q`c OzRo Subsequent events |@R/JGB^ 随后发生的事件 =Bh,>Kg UN;U+5,t VRY@}>W' B"*PBJuOA Qch'C0u Going concern a #p`l>rx 持续关注 }I`o%GL 9nlj{(
Management representations i \lr
KA 与管理层的交涉沟通 0s}gg[lj XIM?$p^ Audit finalization and the final review: unadjusted differences -,mV~y 审核定稿和最后审查:未经调整的差异 mc,HliiJ qla=LS\-A+ #q&Nd2y 6. Reporting es+ZPX>Y 报告 QOJ5 学会计论坛bbs.xuekuaiji.com Xo.3OER Appendix { M[iYFg= 附录 4m~p(r Audit procedure 7(LB} 审计程序 = 4'r+2[