1. Assurance engagements and external audit
保证约定和外部审计 |zsbW9
W*m GF<[ } Materiality, true and fair presentation, reasonable assurance d j5hv~ 物质性,真实公平的描述,合理的保证 %j,iAUE< +OaUP*\Dd Appointment, removal and resignation of auditors U>qHn'M 审计人员的的任命、免职和辞职 Xq#Y*lKVD z!wDpG7b Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U.0kR/>Z= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cNK)5-
U ).412I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !7p}C-RZp 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
np$zo ^q[gxuL_ Engagement letter PD[z#T!' 约定书(委托书) +g *k*e>l ht97s
2. Planning and risk assessment [3/VCYje 规划和风险评估 N;sm*+r 0JyVNuHn General principles "E*e2W 一般原则 K7TzF& vv0Q$
O-> Plan and perform audits with an attitude of professional skepticism VRng=, 持专业的怀疑态度计划和执行审计工作 W#w.h33)#6 ;iYff N Audit risks = inherent risk ×control risk ×detection risk oDB`iiBXQ 审计风险=内在风险×控制风险×检查风险 Qt>>$3]!! pV['' Risk-based approach Gctsp2ndW 基于风险的办法 vXj < ,yMU@Vg Understanding the entity and knowledge of the business TbVn6V' 了解商业的实质和知识 R*pC.QiB~ $0A ~uDbs Assessing the risks of material misstatement and fraud T?
,P*l 评估材料错报和舞弊的风险 zDOKShG 8P' ana Materiality (level), tolerable error &K+0xnUH 重要性(级别),可容忍误差 q
PGuo5^ Q%S9fq,q Analytical procedures CO+/.^s7}S 分析程序 TCKu,}s
Y k7-` Planning an audit &BE
g 规划审计工作 arK_oh0B XM1`x Audit documentation: working papers eJCjJ) 审计文件:工作底稿 una%[jTc K4Dp:2/K% The work of others Q _iO(qu
6 其他机构的文件 \G@wp5
kzmQm Rely on the work of experts az;Q"V'6 依靠专家的工作 T GB_~Bqe "t=hzn"~% Rely on the work of internal audit SlLw{Yb7\. 依靠内部审计工作 Flxvhl)L T\s)le 3. Internal control lq:}0 <k 内部控制
6M.;@t,Y =SOe}! The evaluation of internal control systems CWo1.pV w 对内部控制系统的评估 2Se?J)MN T^<>Xiam Tests of control $h[QQ- 控制测试 S{Hx]\ g.J
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t5 Substantive procedures (time, nature, extent) ?rX]x8iP 实质性程序(时间,性质,程度) ,6^znOt d'6|: z9c Transaction cycles: revenue, purchases, inventory, etc. UM*jKi2]" 交易周期:收入,采购,库存等。 q@5K6yE cV{%^0?D
%%ae^*[!n 4.Audit evidence }U w&Ny 审计证据 o'<^LYSnB y7i %W4 Obtain sufficient, appropriate audit evidence ,5Pl\keY 获取足够、适当的审计证据 ow=UtA-^O @XD+' {] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \,Lo>G`! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 NC qo@vE gk BdR + The audit of specific items 4n1; Bh$ 审计的具体项目 yV3^Qtb! \AUI|M;' Receivables: confirmation 0Z<I%<8bK 应收帐款:确认 MF3b{|Z gG%V 9eOQ Inventory: counting, cut-off, confirmation of inventory held by third parties (KZHX5T= 存货:数量,减值,第三方持有存货的确认 F;lI+^}} +`M!D }! Payables: supplier statement reconciliation, confirmation %S`
v!*2 应付帐款:供应商的申明一致,确认 &bz:K8c kL7#W9 Bank and cash: bank confirmation { wF&+kH3 银行存款和现金:银行的确认 #eU.p&Zc jJ4qR:] Auditing sampling HBys
审计抽样 \7MHaQvS cWGDee( 5.Review
(\"k&O{ 复核 <D&)OxEn\ $I#q Subsequent events DcMJ^=r8O: 随后发生的事件 dt[k\ !-v cw&Hgjj2
O9'x-A% ri C[lB bsxTqJ Going concern t:JI!DR 持续关注 Iu~\L0R427 8,O33qw
H Management representations v{i7h|e 与管理层的交涉沟通 $rXh0g >vrxP8_
Audit finalization and the final review: unadjusted differences }
B396X 审核定稿和最后审查:未经调整的差异 )CI1
; ,:Vm6u! EA.D}X C 6. Reporting C=uZ1xg*, 报告 E6Rz@"^XV 学会计论坛bbs.xuekuaiji.com n/QF2&X7) Appendix *xf ._~E 附录 3$vRW.c\q Audit procedure k~%<Ir1V] 审计程序 1%M&CX