1. Assurance engagements and external audit
保证约定和外部审计 Ly]J-BTe G.>Ul)O:a Materiality, true and fair presentation, reasonable assurance EU.!/'< 物质性,真实公平的描述,合理的保证 n W:Bo# H4uHCkj Appointment, removal and resignation of auditors F_~A8y 审计人员的的任命、免职和辞职 .DHQJ|J-1 MGH2z: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qD{~QHDa 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d*l2x[8}g- F87c?Vh)K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PBgU/z
Vn 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
|A#\5u V:2{LR<R8 Engagement letter u|75r%p> 约定书(委托书) *@g>~q{` #dkSAS 2. Planning and risk assessment w9C?wT 规划和风险评估 HrHtA] 5?8jj General principles t<MO~_`! 一般原则 U|+c&TY .Xk#Cwm' Plan and perform audits with an attitude of professional skepticism ?P(U/
DS8 持专业的怀疑态度计划和执行审计工作 ~$m:j
]; 4c@_u8 Audit risks = inherent risk ×control risk ×detection risk =L*-2cE6# 审计风险=内在风险×控制风险×检查风险 d t^Hd]+^\ D(#6H~QN% Risk-based approach \ `| 基于风险的办法 N[;R8SP mLDuizWI Understanding the entity and knowledge of the business ? s[!JeUA 了解商业的实质和知识 KU;J2Kt oVY_|UujG Assessing the risks of material misstatement and fraud =jvL2ps< 评估材料错报和舞弊的风险 $~NB
.SY oT"7O5v Materiality (level), tolerable error BF /4 重要性(级别),可容忍误差 )3)x/WM %:\GYs(Y Analytical procedures vPD%5AJN 分析程序 /g$8JL - @t L]] Planning an audit v;d3uunqv 规划审计工作 j9&x#U 4tz@?TCb Audit documentation: working papers [FeN(8hGS 审计文件:工作底稿 [@/s! i @ K9) |b`E= The work of others qE M,~:lTn 其他机构的文件 \ \g Aa-}: E6#")2C~ Rely on the work of experts .Zr3!N.t 依靠专家的工作 V lS`m,:{ A\|:hzu+ Rely on the work of internal audit &0SgEUZr 依靠内部审计工作 jRhRw; JsDT
3. Internal control _C@<*L=Q
内部控制 O}X@QG2_ ~z7Fz"o< The evaluation of internal control systems e5m]mzF@ 对内部控制系统的评估 `bW0Va
N \omfWWpK Tests of control CmdPa!4) 控制测试 `h<>_zpjY lhB;jE Substantive procedures (time, nature, extent) 8?h&FbmB 实质性程序(时间,性质,程度) R_b)2FU1y :a_MT Transaction cycles: revenue, purchases, inventory, etc. P7*?E* 交易周期:收入,采购,库存等。 G4wJv^6i9 dm"|\7 ~{q;
-& 4.Audit evidence RSIhZYA 审计证据 Su*Pd; Xuj=V?5 Obtain sufficient, appropriate audit evidence sq+cF/jo6 获取足够、适当的审计证据 s"(F({J !}=#h8fv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D{M&>. 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 '3TfW61] +HoCG;C{ The audit of specific items spTIhZ 审计的具体项目 GSVLZF'+ G@rV9 Receivables: confirmation RU\MT'E>( 应收帐款:确认 nBzju?X)I T*](oA
@ Inventory: counting, cut-off, confirmation of inventory held by third parties dl+:u}9M$ 存货:数量,减值,第三方持有存货的确认 =/(R_BFna h&x;#.SYK Payables: supplier statement reconciliation, confirmation 2cko
GafG{ 应付帐款:供应商的申明一致,确认 }a!c
9''x'E=| Bank and cash: bank confirmation }ssL;q 银行存款和现金:银行的确认 S&MF; E6 +4V"&S|& Auditing sampling E|x t\* 审计抽样 FH7l6b,^ #fq&yjl#A 5.Review
Sb?HRoe_ 复核 qjf9ZD& \!zM4ppr Subsequent events 3mT6HGSKR 随后发生的事件 -8z@FLUK- !~te&ccPE nI,-ftMD-| 6&6t= "(vm0@8>< Going concern h:4F?'W 持续关注 #%.fsJNA$ Og2G0sWRf Management representations 2@:Ztt6~ 与管理层的交涉沟通 -x+K#T0Z yXCJ? Audit finalization and the final review: unadjusted differences 2(25IYMS8 审核定稿和最后审查:未经调整的差异 w %R=kY)o Y
>U_l:_^ 8Wx7%@^O 6. Reporting (`&E^t 报告 A<[BR*n 学会计论坛bbs.xuekuaiji.com Jf@~/!m}' Appendix K#[z5 附录 a+P^?N Audit procedure !z"nJC 审计程序 3EA`]&d>