1. Assurance engagements and external audit
保证约定和外部审计 KH$o X\v :n}t7+(>U Materiality, true and fair presentation, reasonable assurance ,-1taS 物质性,真实公平的描述,合理的保证 "X1{* hG/Z
65`& Appointment, removal and resignation of auditors fJ-8$w\uL 审计人员的的任命、免职和辞职 rYyEs
I#qo =-uk7uZM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W<H^V"^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V,3$>4x X 2('@Yh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l0wvWv*k 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 q'[yYPDX5x ;Uj=rS`Q Engagement letter }'TZ)=t{J 约定书(委托书) ])T_&% J@9E20$ 2. Planning and risk assessment %lK]m`( 规划和风险评估 aQfrDM<*XS WkY>--^ General principles k@C]~1 一般原则 L5>.ku=T )Chx,pcx
< Plan and perform audits with an attitude of professional skepticism +(2mHS0_a 持专业的怀疑态度计划和执行审计工作 |)R{(AK- OY#=s!]
M Audit risks = inherent risk ×control risk ×detection risk A!5)$>!o 审计风险=内在风险×控制风险×检查风险 CbRl/ 68HY Zh.9j7
>p Risk-based approach =kWm9W<^ 基于风险的办法 $30lNZK1m8 ,W<mz7Z(@ Understanding the entity and knowledge of the business \Mod4tQ 了解商业的实质和知识 3Q(#2tL= n&uD=- Assessing the risks of material misstatement and fraud #%tN2cFDN 评估材料错报和舞弊的风险 (A8X|Y :~]ha Materiality (level), tolerable error =C2,?6! 重要性(级别),可容忍误差
A&QO]8 GCPSe A~cx Analytical procedures owc#RW9 7 分析程序 T#sKld 7L&=z$U@m Planning an audit [L@ vC>G 规划审计工作 ~I)\d/7o wrW768WR Audit documentation: working papers as6YjE.Yy 审计文件:工作底稿 m-No 8)2yA :Keek-E`e= The work of others 2s@<k1EdPl 其他机构的文件 ra k@oW] ]`Y;4XR Rely on the work of experts 3 aG?^z 依靠专家的工作 J$D#)w!$j eu|cQ^> Rely on the work of internal audit ]\<^rEU 依靠内部审计工作 qTL] MRdZ ' 3. Internal control 0X3k
Vm< 内部控制 cvvba 60 $fA%_T_P'P The evaluation of internal control systems <M|kOi 对内部控制系统的评估 @(:M?AO9S. !bG%@{W T Tests of control E=
Z.v 控制测试
PN n{Rt H`;q@ Substantive procedures (time, nature, extent) -HU5E>xG 实质性程序(时间,性质,程度) Yvu!Q U_HOfix Transaction cycles: revenue, purchases, inventory, etc. g2v0! 交易周期:收入,采购,库存等。 d&QB?yLd SablF2doa Rj9YAW$ 4.Audit evidence -*u7MFq_ 审计证据 h$EH|9HAb g9`z]qGWS: Obtain sufficient, appropriate audit evidence "-+5`!Y 获取足够、适当的审计证据 gZe(aGh E1'HdOh&z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Eh)PZvH 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 -Fe))Y'= ~4\J}Kn The audit of specific items ((}T^ 审计的具体项目 +KV`+zic+ ShdE!q7 Receivables: confirmation 0m^(|=N- 应收帐款:确认 Yp1;5Bbp wtCz%!OYB Inventory: counting, cut-off, confirmation of inventory held by third parties >'^Tp7\ 存货:数量,减值,第三方持有存货的确认 QQUYWC YzqUOMAt"V Payables: supplier statement reconciliation, confirmation Pwn3/+"%K 应付帐款:供应商的申明一致,确认 mjDaus59
ndn)}Z!0h Bank and cash: bank confirmation SM2QF 银行存款和现金:银行的确认 dMw0Aw,2]8 J2M[aibV Auditing sampling zU;%s<(p 审计抽样 0HA` |^^'GZ%a 5.Review
v&p|9C@ 复核 |UN0jR ~.?,*q7 Subsequent events [eebIJs 随后发生的事件 A~_*vcz *UVo>; Fy^=LrH=D x w8
e 7cTDbc!E- Going concern Nr?Z[6O| 持续关注 #d,+87]\= C:+-T+m[ Management representations ,Q8[Ur?G 与管理层的交涉沟通 PT7-_r WdEVT,jjh Audit finalization and the final review: unadjusted differences p.1@4kgK&r 审核定稿和最后审查:未经调整的差异 Ib(q9!L fk5xIW j\kT
H 6. Reporting
?/Bp8q( 报告 [&e|:1 学会计论坛bbs.xuekuaiji.com _?"P<3/iF Appendix ,@mr})s 附录 .gL%0 Audit procedure tI42]:z 审计程序 ,Jm2|WKH