1. Assurance engagements and external audit
保证约定和外部审计 j%)@f0Ng 9yK\<6}}QH Materiality, true and fair presentation, reasonable assurance ~hb;kc3 物质性,真实公平的描述,合理的保证 .^wBv
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0 Appointment, removal and resignation of auditors c{3P|O&. 审计人员的的任命、免职和辞职 8K9RA< yS
.)l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )
S-Fuq4i4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4*9BAv "9IR|
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2i$_ ,[fi 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 (7C$'T-ZK |)OC1=As Engagement letter zgl$ n 约定书(委托书) lE8(BWzw _LFABG= 2. Planning and risk assessment |*g\-2j{ 规划和风险评估 wAo6:) ~g}blv0q+B General principles c27Zh=;Tj 一般原则 e\._M$l (_R!:H(]m Plan and perform audits with an attitude of professional skepticism ? CU; 持专业的怀疑态度计划和执行审计工作 -Dwe,N"{2 E %?>
%h Audit risks = inherent risk ×control risk ×detection risk ~m4LL[ 审计风险=内在风险×控制风险×检查风险 n5Mhp:zc, 5`QfysR5 Risk-based approach y]g5S-G 基于风险的办法 qga\icQr LhSXz>AX Understanding the entity and knowledge of the business em2Tet 了解商业的实质和知识 mr,GHx #n+sbx5~7 Assessing the risks of material misstatement and fraud qE.3
:bQ!` 评估材料错报和舞弊的风险 1ZXRH;J40 !1mAq+q! Materiality (level), tolerable error ^97[(89G9 重要性(级别),可容忍误差 On}b|ev dKmPKeJM Analytical procedures gX(8V*os^ 分析程序 ~ujg250.L <9x|)2P Planning an audit X7SSTcA 规划审计工作 %;#9lkOXWH /U>8vV+C Audit documentation: working papers UMH~Q`" 审计文件:工作底稿 uN0'n}c;1. 'cY@Dqg1 The work of others N@"e^i 其他机构的文件 PPh1y;D &-x/c
\jz Rely on the work of experts ;1k_J~Qei 依靠专家的工作 .:/X~{ J?Rp Rely on the work of internal audit fN
1:'d 依靠内部审计工作 iHWt;] R(2MI}T 3. Internal control n&8N`!^o 内部控制 hP/uS%X }'\M}YM The evaluation of internal control systems 4VzSqb
对内部控制系统的评估 &A^2hPe} xG(:O@ Tests of control 7A 控制测试 th=45y"C 72y!cK6 Substantive procedures (time, nature, extent) xH-} <7 实质性程序(时间,性质,程度) [ <Q{ L~_zR > Transaction cycles: revenue, purchases, inventory, etc. 'YEiT#+/ 交易周期:收入,采购,库存等。 l> >BeZ UL" <V V{0 V/Nv 4.Audit evidence ND5E`Va5R 审计证据 ,7e 2M@=
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ae Obtain sufficient, appropriate audit evidence +>v{#A_u 获取足够、适当的审计证据 2aQ}|
` dRTpGz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b;I!CyD 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 SHCVjI6 ^9kdd[ The audit of specific items C%'eF` 审计的具体项目 4 W+ nSv -A Nq!$E Receivables: confirmation <7X+-%yb; 应收帐款:确认 wSs78c= fVBRP[, Inventory: counting, cut-off, confirmation of inventory held by third parties N?Ss/by8Sg 存货:数量,减值,第三方持有存货的确认 ~0 n9In% " 2@Ys*e Payables: supplier statement reconciliation, confirmation ~K|o@LK 应付帐款:供应商的申明一致,确认 g/,O51f' .]Z,O>N Bank and cash: bank confirmation M~!LjJg; 银行存款和现金:银行的确认 D%.<}vG PiIILX{DuH Auditing sampling u"a$/ 审计抽样 *$>$O% vGPaW YV 5.Review
]cI(||x 复核 M,UYDZ', /t?(IcP5 Subsequent events
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@ 随后发生的事件 [h2V9>4: |zL .PS |&%l @X6 k4 %> F ';7|H|,F Going concern }~5xlg$B<< 持续关注 Web8"8eD (
"BFI Management representations `24:Eg6r 与管理层的交涉沟通 & ~[%N
O iJE|u Audit finalization and the final review: unadjusted differences &On0)G3Rc 审核定稿和最后审查:未经调整的差异 yQ8H-a. }fs;yPl, Dy^4^ J5+ 6. Reporting z*>CP 报告
s^{j 学会计论坛bbs.xuekuaiji.com Bf88f<Z Appendix ,K6]Q|U@r 附录 QX~*aqS3s8 Audit procedure 9tC8|~Q 审计程序 "$8<\k$LGT