1. Assurance engagements and external audit
保证约定和外部审计 LQy`,-& J!l/!Z>!cF Materiality, true and fair presentation, reasonable assurance e;QPn( 物质性,真实公平的描述,合理的保证 +k@$C,A nP9zTa Appointment, removal and resignation of auditors 8t
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- 审计人员的的任命、免职和辞职 /5@4}m>Z@ wWaO"N] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion nJEm&"AI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,yZvT7 GwHp@_> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
3vs;ZBM 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 p-p]dV 0(+3
w\_! Engagement letter 0taopDi;d 约定书(委托书) nYfZ[Q>v gEFs4;
CN 2. Planning and risk assessment sA(
e 规划和风险评估 Tyc
`U& $@H]0<3, General principles %<4ZU!2L 一般原则 37j-FLbW $kc*~V~ Plan and perform audits with an attitude of professional skepticism =&kd|o/i
持专业的怀疑态度计划和执行审计工作 F(
?A7 %XIPPEHU Audit risks = inherent risk ×control risk ×detection risk gpo+-NnG 审计风险=内在风险×控制风险×检查风险 pf_(?\oz> G}MJWf Hl Risk-based approach {+n0t1 基于风险的办法 W<W5ih,# $Tc"7nYu Understanding the entity and knowledge of the business =D 1%-ym 了解商业的实质和知识 )U>JFgpIW ^o`;C\ Assessing the risks of material misstatement and fraud =LP,+z 评估材料错报和舞弊的风险 ]`p*ZTr)\ Us5P?} Materiality (level), tolerable error ;cye
'E 重要性(级别),可容忍误差 8SJi~gV @Yv+L) Analytical procedures +W{ELdup%q 分析程序 6jdNQC$#B _]g?3Gw7! Planning an audit *G]zN "Y 规划审计工作 Lm-yTMNPn z?9vbx Audit documentation: working papers jJ(()EJ 审计文件:工作底稿 _{d0Nm =wd=TX/ The work of others vMDX 其他机构的文件 jB"?iC. h x_,>\@ Rely on the work of experts y":Y$v,P 依靠专家的工作 GS!7HphR 7'pmW,; Rely on the work of internal audit Stw%OP@? 依靠内部审计工作 !!jitFHzb :P!"'&gCL 3. Internal control #osP"~{
内部控制 ,
[V#o-Z D^R= The evaluation of internal control systems 2YU-iipdOq 对内部控制系统的评估 7Nw}
} H%}ro.u Tests of control O.ce"5Y^ 控制测试 g$z9 ( i+ -#9Hb.Q
; Substantive procedures (time, nature, extent) @W{VT7w 实质性程序(时间,性质,程度) nUgZ]ag=G $]{20" Transaction cycles: revenue, purchases, inventory, etc. !9w;2Z]uum 交易周期:收入,采购,库存等。 Rh=,]Y
Z= 'DV1A$, UUE:>[, 4.Audit evidence oNkASAd 审计证据 qHAZ)Tz zc}qAy'< Obtain sufficient, appropriate audit evidence F|rJ{=x
获取足够、适当的审计证据 %syFHUBw N2 vA/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X^2Txm d 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 ?0ezr[`.
;8?i The audit of specific items ?Re6oLm<B 审计的具体项目 ?PMF]ah D8w:c6b Receivables: confirmation 5BztOYn, 应收帐款:确认 mnZS](> <c,/+
lQ^ Inventory: counting, cut-off, confirmation of inventory held by third parties G>3]A5 存货:数量,减值,第三方持有存货的确认 >z(AQ )]\?Yy
g] Payables: supplier statement reconciliation, confirmation k|ol+
9Z 应付帐款:供应商的申明一致,确认 zF%'~S0{ gK`o;` ^ Bank and cash: bank confirmation )_MIUQ% 银行存款和现金:银行的确认 u-31$z<<5} *KDT0 ;/s Auditing sampling [(hB%x_" 审计抽样 P
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-<R" 5.Review
_fVC\18T 复核 9PU9BYBG YTQom!O Subsequent events 4 yk!T 随后发生的事件 ?gq',FFDq wFgL\[$^| R5y+bMZ dzK]F/L] Rk1B \L|M Going concern yf KJpy 持续关注 `I\)Kk@*b9 \Y EV
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Management representations TQcEe@$) 与管理层的交涉沟通 [P,/J$v^~ 7 Q`'1oE? Audit finalization and the final review: unadjusted differences __FhuP P 审核定稿和最后审查:未经调整的差异 8-A *Jc ndsu}:my v Ft]n 6. Reporting RWN2P6 报告 _n[4+S*v( 学会计论坛bbs.xuekuaiji.com 6{XdLI Appendix SS4'yaQ 附录 g _2m["6* Audit procedure _
l i\b- 审计程序 E^RPK{zO