1. Assurance engagements and external audit
保证约定和外部审计 TsR20P@ H 9&?<j1n Materiality, true and fair presentation, reasonable assurance /0(4wZe~? 物质性,真实公平的描述,合理的保证 BL]^+KnP _Jx?m Appointment, removal and resignation of auditors 0V1kZ. 审计人员的的任命、免职和辞职 ?lbX.+ #ReW#?P%b/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4I,
HvP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?p$WqVN} ]H.+=V;1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
I2zSoQ1P 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 jP+4'O!s[ /AWHG._ Engagement letter Wqy8ZgSC 约定书(委托书) IMVoNKW- q/]tJ{FI 2. Planning and risk assessment [J:vS
t 规划和风险评估 1P6~IZVN <KJ18/ General principles pKp#4Js 一般原则 7\jH?Zi xv1$,|^ts Plan and perform audits with an attitude of professional skepticism bk5~t' 持专业的怀疑态度计划和执行审计工作 W[YcYa_tQ M`"2;
Audit risks = inherent risk ×control risk ×detection risk c5U1N&k5& 审计风险=内在风险×控制风险×检查风险 \2~.r/`1 ukri7 n* Risk-based approach %zY3,4~ 基于风险的办法 &M<431y
D:){T> Understanding the entity and knowledge of the business slw^BK3t 了解商业的实质和知识 #+r-$N.7 #`?uV)( Assessing the risks of material misstatement and fraud _)^(-}(_D 评估材料错报和舞弊的风险 .}j
@(D 3fBq~ Q Materiality (level), tolerable error 7O"T`> 重要性(级别),可容忍误差 }~\J7R' =#1/<q)L Analytical procedures 64zO%F* 分析程序 R$PiF1ffj |/rBR!kPq Planning an audit `GH6$\: 规划审计工作 |Z!C`G[ *r(iegO$ Audit documentation: working papers ]Y,
7 X 审计文件:工作底稿 F[9IHT6{ t-/%|@?D The work of others ysvn*9h+& 其他机构的文件 ;/ p)vR WukCE Rely on the work of experts S,J'Z:spf 依靠专家的工作 3`-[95w R[o KhU Rely on the work of internal audit %f?#) 01> 依靠内部审计工作 spAYb< |" l
g4S% 3. Internal control <;W4Th<4 内部控制 b$g.">:$ 3Dg I.V6un The evaluation of internal control systems 23+>K 对内部控制系统的评估 #r0A<+
t{T gSC8
qip Tests of control w6Ue5Ix,! 控制测试 \QYs(nm?k '
O2{0 Substantive procedures (time, nature, extent) J2yq|n?2gq 实质性程序(时间,性质,程度) .8g&V| !07$aQYcd Transaction cycles: revenue, purchases, inventory, etc. ~l.]3wyk 交易周期:收入,采购,库存等。 wwE9|'Ok GAPZt4Z2 XbG=H-| 4.Audit evidence >YPfk=0f0 审计证据 n j1 cqh
}p."7( Obtain sufficient, appropriate audit evidence @p}H@#/u\ 获取足够、适当的审计证据 hLO nX<%a [NC^v.[1[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ijC;"j/( 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |1rBK.8 /l@ 7MxE The audit of specific items zoO>N'b3) 审计的具体项目 Fa@#nY|UV3 sE]eIN Receivables: confirmation ZH/|L?Q1U 应收帐款:确认 }|Cw]GW l--xq^,`o] Inventory: counting, cut-off, confirmation of inventory held by third parties LvE|K&R|
存货:数量,减值,第三方持有存货的确认 &Gxk~p< vFy/ Payables: supplier statement reconciliation, confirmation |0m h*+i 应付帐款:供应商的申明一致,确认 ]ujH7T 7Nx@eoZ Bank and cash: bank confirmation (S1$g ~t; 银行存款和现金:银行的确认 i_f"?X;D 7;c{lQ
Oj} Auditing sampling P0UMMn\-# 审计抽样 F;`es%8 ^> ZQ:xs@( 5.Review
'[:].?M 复核 [Fjh ;LthdY()n( Subsequent events IjD:
hR@ 随后发生的事件 #_4L/LV # P18vK5 4Uz6*IQNl '$l*FWOEal mqwN<: Going concern NS<lmWx+ 持续关注 gXs@FhR0 \-`L}$ Management representations {/ZB>l@D>8 与管理层的交涉沟通 %%klR{ CSwNsFDR% Audit finalization and the final review: unadjusted differences ^:LF 审核定稿和最后审查:未经调整的差异 ,tmo6D6 2 />)>~_-3 v"y
e\ZG 6. Reporting Y~gpi L3u 报告 =ww8,z4X 学会计论坛bbs.xuekuaiji.com Ow+7o@$"/ Appendix %[;<'s5e~ 附录 _U/etlDTO Audit procedure W=PDOzB>K 审计程序 ApjLY58=