1. Assurance engagements and external audit
保证约定和外部审计 20f):A6 IK-E{,iKc Materiality, true and fair presentation, reasonable assurance d/ OIc){tD 物质性,真实公平的描述,合理的保证 ;DKwv} A
fctycQ- Appointment, removal and resignation of auditors l@om2|B 审计人员的的任命、免职和辞职 :{tvAdMl7 S:"t]gbF = Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [\&Mo]"0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]-aeoa
# {q:o}<-L+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /-39od0 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 otO6<%/m %?EOD=e= Engagement letter e+F5FAMR68 约定书(委托书) RfB""b8]= 0ZV)Y<DJ 2. Planning and risk assessment Cs
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-f" 规划和风险评估 %d9UW Q Ga%]$4u General principles hqY9\,.C 一般原则 soZw""|v ?Ib/}JST Plan and perform audits with an attitude of professional skepticism puv*p%E 持专业的怀疑态度计划和执行审计工作 J7.bFW' OR^Wd Audit risks = inherent risk ×control risk ×detection risk 0n,5"B 审计风险=内在风险×控制风险×检查风险 q$`:/ ehw morI'6N Risk-based approach `R^g[0 w' 基于风险的办法 ;NRT
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x+ooU Understanding the entity and knowledge of the business LZG^\c$ 了解商业的实质和知识 IR%a+;Xs H+3I[`v Assessing the risks of material misstatement and fraud d#a 评估材料错报和舞弊的风险 \sC0om, @U:T}5)wc Materiality (level), tolerable error tb0XXEE 重要性(级别),可容忍误差 n a2"Sy=Yi uPV,-rm[F_ Analytical procedures !r.}y|t?; 分析程序 Oyq<y~} {zUc*9
Planning an audit nHKEtKDd 规划审计工作 9rao&\eH vtmO Audit documentation: working papers 7Nwi\#o 审计文件:工作底稿 >W'SG3Hmc <\^X,,WtO The work of others
OV8b~k4= 其他机构的文件 {u.V8%8 /2dK*v0
Rely on the work of experts g-p
OO/| 依靠专家的工作 :
1fik "}SERC7 Rely on the work of internal audit #]eXI
$HP 依靠内部审计工作 rY!uc! 6>=>Yj 3. Internal control Xp} vJl 内部控制
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(IW LDBR4@V The evaluation of internal control systems NNl/'ge<\ 对内部控制系统的评估 %&_(IY$d ^
Nsl5 Tests of control "j a0,%3 控制测试 n/,7ryu P/I{q s Substantive procedures (time, nature, extent) Gr6ma*)y~t 实质性程序(时间,性质,程度) k9Sqp:l, uPF yRWK Transaction cycles: revenue, purchases, inventory, etc. ~o/^=:* 交易周期:收入,采购,库存等。 99ha/t amBz75N{ #h3+T*5} 6 4.Audit evidence xeI ,Kz." 审计证据 Xl/G|jB9 L\Jl'r| Obtain sufficient, appropriate audit evidence r0X2cc 获取足够、适当的审计证据 Nu_w@T\l 4o*V12_r'4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D+SpSO7yg 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 i`>X5Da5 DYWC]* The audit of specific items sN
C?o[9l! 审计的具体项目 ^mum5j "qj[[LQ Receivables: confirmation `U g.c 应收帐款:确认 i52R,hz fiZv+R<x1 Inventory: counting, cut-off, confirmation of inventory held by third parties OpL 6Y+< 存货:数量,减值,第三方持有存货的确认 +
kF[Oh# c"YK+2 Payables: supplier statement reconciliation, confirmation eYcx+BJ 应付帐款:供应商的申明一致,确认 t
<|s& !n{c#HfG Bank and cash: bank confirmation gPwp
[ 银行存款和现金:银行的确认 2T3DV])Q 5i^vN"J Auditing sampling =N{e iJ.(p 审计抽样 2:N_c\Vi m4DH90~a8 5.Review
O2,g]t~C 复核 v$i%>tQ\ gr?pvf!I Subsequent events 2wBU@T1 随后发生的事件 Q$vr`yV#=6 V`M,d~:Pr" }}1/Ede{5 v 2 GhR* d*>k
]X@G Going concern 2`I;f/Sd 持续关注 K D-_~uIF spx;Q
Lo Management representations (RmED\.]4 与管理层的交涉沟通 .V3Dql@z" )A0
&16< Audit finalization and the final review: unadjusted differences \!QF9dP4 审核定稿和最后审查:未经调整的差异 z=
p BZ<z@DJp x!~OK::o8 6. Reporting 5)zB/Ta< 报告
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pe 学会计论坛bbs.xuekuaiji.com DjIswI1I Appendix h<K;VpL6 附录 JYr7;n'! Audit procedure qE72(#:R* 审计程序 ;0!Wd