1. Assurance engagements and external audit
保证约定和外部审计 H,nec<Jp L>yJ Materiality, true and fair presentation, reasonable assurance PYbVy<xc 物质性,真实公平的描述,合理的保证 0j"8@< }XO K,Hw Appointment, removal and resignation of auditors Ez|oN, 审计人员的的任命、免职和辞职 Ms~{9? Szbb_i{_
` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sz- Jy:j 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p$O
x'A4 ~T&<CTh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior VCXJwVb 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 .Asv%p[W QnZcBXI8 Engagement letter h3LE>}6D 约定书(委托书) <:SZAAoIV #wL 2. Planning and risk assessment EQ'V{PIfj 规划和风险评估 ]QzGE8jp* N
(I& General principles n a9sm 一般原则 }
:X*7 n(& \jOA+FU[ Plan and perform audits with an attitude of professional skepticism H
,Z;=N_ 持专业的怀疑态度计划和执行审计工作 ,Ax dCT \,u_7y2 c Audit risks = inherent risk ×control risk ×detection risk sCR67/ 审计风险=内在风险×控制风险×检查风险 )+:EJH~ =-IbS}3 Risk-based approach C(00<~JC 基于风险的办法 e,t(q(L {
^cV lC_ Understanding the entity and knowledge of the business n4}Br;% 了解商业的实质和知识 7;KwLT 9 ZosP(Tdq Assessing the risks of material misstatement and fraud /YZr~|65 评估材料错报和舞弊的风险 sBr_a5QQ# 9 FB19 Materiality (level), tolerable error 6
J{k(H$3 重要性(级别),可容忍误差 "?V0$-DR
SQX:7YF~ Analytical procedures rg^'S1x| 分析程序 0g+'/+Ho 4 O^oWG&Y;v Planning an audit ^s|6vd;PD= 规划审计工作 Z'"tB/=W !\7!3$w'8, Audit documentation: working papers |Y?HA& 审计文件:工作底稿 d3D] k, 9I}-[|`u The work of others wK?vPS 其他机构的文件 u6AA4( *MKO
I' Rely on the work of experts "*In+ !K 依靠专家的工作 &J+CSv,39 n*2Un
KaJ Rely on the work of internal audit
OX\A|$GS 依靠内部审计工作 -*1J f& '<"s \, 3. Internal control jPUwSIP 内部控制 &5yVxL: <g"{Wv: h The evaluation of internal control systems >CHrg]9 对内部控制系统的评估 <g$~1fa YNQY4\( Tests of control ynthDEo 控制测试 5>[u ` Ff)8Q.m Substantive procedures (time, nature, extent) Zy`m!]G]80 实质性程序(时间,性质,程度) <3LbNFP 9Z4nAc Transaction cycles: revenue, purchases, inventory, etc. ,Q 交易周期:收入,采购,库存等。 8Vr%n2M Y3Yz)T}UkS _852H$H\ 4.Audit evidence EV]1ml k$ 审计证据 4h|c<-`>t k>;`FFQU> Obtain sufficient, appropriate audit evidence ].-1v5 获取足够、适当的审计证据 IxY|>5z uvkz'R= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T&6l$1J 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 os=e|vkB* $a.JSXyxL The audit of specific items ~%<X0s| 审计的具体项目 :D~D U,e' >qnko9 V Receivables: confirmation <^#,_o,! 应收帐款:确认 ag [ZW
+r2+X:#~T Inventory: counting, cut-off, confirmation of inventory held by third parties >mwlsL~X 存货:数量,减值,第三方持有存货的确认 D4eDHq oB(?_No7 Payables: supplier statement reconciliation, confirmation gb[5&>(# 应付帐款:供应商的申明一致,确认 bRFLcM J,'M4O\S Bank and cash: bank confirmation 0CnOL!3.I 银行存款和现金:银行的确认 Sc]B#/~B n<LEler#M Auditing sampling } Y12 审计抽样 R@1 xt@? <FV1Wz 5.Review
3c-GY:VkLM 复核 )|ju~qbf "q3ZWNS'w Subsequent events - YEZ]:" 随后发生的事件 ha]VWt%} V(H1q`ao9 ?1~` *LE
3#3n!( )1?y 8_B Going concern &GpRI(OB/+ 持续关注 ZF!h<h&, 0"jY.*_EW Management representations KI"#f$2& 与管理层的交涉沟通 `KZm0d{H n1Yp1"2b[ Audit finalization and the final review: unadjusted differences yb<fpM 审核定稿和最后审查:未经调整的差异 zVViLUwG lU8l}Ndz" .YtKS 6. Reporting ROH|PKb7 报告 'TTLo|@"- 学会计论坛bbs.xuekuaiji.com j`{?OYD Appendix Hus)c3Ty7 附录 T^zXt? Audit procedure X]ipI$'+C 审计程序 /:cd\
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