1. Assurance engagements and external audit
保证约定和外部审计 ZKai*q4? eU8p;ajW!L Materiality, true and fair presentation, reasonable assurance }d%Fl}.Ez 物质性,真实公平的描述,合理的保证 8k;il54# k`J|]99Wb Appointment, removal and resignation of auditors E@4/<;eKK 审计人员的的任命、免职和辞职 z#2n+hwE Zr[B*1,ZV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `yO'-(@"gY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TQ=HFs
~ PJ^qE|X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior eg24.W9c 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 :TkMS8 #\\|:`YV Engagement letter .aR9ulS 约定书(委托书) 5<YL^m{/L iU AY
2. Planning and risk assessment `4g}(- 规划和风险评估 I+
Y{_yw"f fg4mP_ General principles d0;?GQYn: 一般原则 P~%+KxwZQ fElFyOo+ Plan and perform audits with an attitude of professional skepticism M~~)tJYsu 持专业的怀疑态度计划和执行审计工作 ',/2J0_ cZ# %tT# Audit risks = inherent risk ×control risk ×detection risk :aH5=@[!y 审计风险=内在风险×控制风险×检查风险 8 [D" O&,8X-Ix Risk-based approach PbsxjP 基于风险的办法 #/{3qPN?@ D}Sww5ZmP Understanding the entity and knowledge of the business n#@ Qd!uzM 了解商业的实质和知识 m"QDc[^Ge ?:G 3U\M Assessing the risks of material misstatement and fraud (e0(GOqf4 评估材料错报和舞弊的风险 6[SIDOp*^ +}PN+:yV Materiality (level), tolerable error <_#2+7Qs 重要性(级别),可容忍误差 {8h[Bd Qqs1%u
;e8 Analytical procedures Kxg@( Q 分析程序 gtePo[ZH.P -&=dl_m Planning an audit
Nd&UWk^ 规划审计工作 MdmN7> YoBe!-E Audit documentation: working papers *"OUwEl a 审计文件:工作底稿 zTc*1(^ *if
z@8C } The work of others 72 |O&`O 其他机构的文件 'C]Yh
."u is~2{: Rely on the work of experts D:/
q<<| 依靠专家的工作 ZvMU3])u 9bspf { Rely on the work of internal audit Rc
&m4|cw7 依靠内部审计工作 9g>)7Ne Wky9wr:g 3. Internal control -Jw4z#/- 内部控制 cvG*p|| M&/%qF
15 The evaluation of internal control systems P=_fYA3 对内部控制系统的评估 _{-[1-lN5_ kguZ AO6 Tests of control K/
K-u 控制测试 bzxf*b1I n,2
Substantive procedures (time, nature, extent) `
j(._`8%a 实质性程序(时间,性质,程度) .ESvMK~x CH&{x7$he
Transaction cycles: revenue, purchases, inventory, etc. a[ayr$Hk? 交易周期:收入,采购,库存等。 tW/g0lC% (zsv!U O^j
*"#f 4.Audit evidence se`Eez} 审计证据 n:P:im?,y* "RN]
@p#m Obtain sufficient, appropriate audit evidence q\~
#g.} 获取足够、适当的审计证据 ^6 z"@+;* Kk6=61} A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &J
catI 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 a4*976~![ fBj)HoHQW The audit of specific items `Z8k#z'bN 审计的具体项目 mfN'+`r kDMvTVd Receivables: confirmation ,(pp+hNq 应收帐款:确认 xcU!bDV sQac%.H;`U Inventory: counting, cut-off, confirmation of inventory held by third parties FK593z 存货:数量,减值,第三方持有存货的确认 ^9:`D@Z+ [&PF ;)i Payables: supplier statement reconciliation, confirmation 6Eu(C]nC( 应付帐款:供应商的申明一致,确认 7XK0vKmW3 yV )fJ_ Bank and cash: bank confirmation }b&lHr'Uw 银行存款和现金:银行的确认 &UOxS W 4P k%+l Auditing sampling #-<Go'yF 审计抽样 _eOC,J<-~ dN)8r 5.Review
HyVV,q^E 复核 Xt<1b ]i$y;]f Subsequent events h_[{-
WC 随后发生的事件 gS5MoW1 } &B6 Syy{ ^Ae} abQ.
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3Iv^ Going concern >kK@tJn 持续关注 KE~Q
88s \&hq$ Management representations WSu6chz) 与管理层的交涉沟通 $t.oGd@N ?$ e]K/* Audit finalization and the final review: unadjusted differences ou <3}g 审核定稿和最后审查:未经调整的差异 .Y;f9R w;`Jj- `\62 iUN 6. Reporting = IRot 报告 AX8~w(sv 学会计论坛bbs.xuekuaiji.com <&l$xn Appendix 8%#8P
LB2 附录 z&amYwQcI Audit procedure gGL
}FNH 审计程序 V%r`v%ktF