1. Assurance engagements and external audit
保证约定和外部审计 *Oo &}oAj ;GsQR+en Materiality, true and fair presentation, reasonable assurance ~]WVG@- 物质性,真实公平的描述,合理的保证 ],lV}Mlg* [B^ G- Appointment, removal and resignation of auditors !e3YnlE 审计人员的的任命、免职和辞职 X=~V6m C+
%K6/J( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [s`
G^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [VSU"AJY 8)xt(~qF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dDtFx2(R 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 %f&< wC ](K0Fwo`;" Engagement letter &ZJgQ-Pc(m 约定书(委托书) Ip?]K*sq C3VLV&wF 2. Planning and risk assessment Yck~xt&] 规划和风险评估 ]gEhE )1F<6R General principles h`5)2n+ P 一般原则 I*\^,ow 8#LJ* o Plan and perform audits with an attitude of professional skepticism j@1)K3Hga
持专业的怀疑态度计划和执行审计工作 Q:MhjkOr} .px:e)iW Audit risks = inherent risk ×control risk ×detection risk ~]uZy=P? 5 审计风险=内在风险×控制风险×检查风险 Jx|I6y RuAlB* Risk-based approach orIQ~pF# 基于风险的办法 :&Vc
B$ >V;,#5F_ Understanding the entity and knowledge of the business RL}KAGK 了解商业的实质和知识
=P^wh @"|i"Hk^ Assessing the risks of material misstatement and fraud Cg!^S(U4 评估材料错报和舞弊的风险 "uD=KlA .%xzT J=! Materiality (level), tolerable error eN-au/kN 重要性(级别),可容忍误差 ?tYpc_p# p!W[X%`) Analytical procedures y,m2(V 分析程序 }zMf7<C WDx
Mo`zT Planning an audit UG[e//m 规划审计工作 IcF@F>> $L}aQlA1JM Audit documentation: working papers $v27]"] 审计文件:工作底稿 jO'|mGUM
>+9JD%]x] The work of others MagM
ZR 其他机构的文件 30F!kP*E &M"ouy Zo9 Rely on the work of experts yA7)Y})> 依靠专家的工作 H[Weu raB+,Oi$G Rely on the work of internal audit uV]ULm#,i 依靠内部审计工作 Vk}49O<K/ I6w~H?ul@* 3. Internal control K"{HseN{ 内部控制 _ PWj(}); <94G The evaluation of internal control systems u
Jow7-FD 对内部控制系统的评估 sbsu(Sz+ d;G~hVu Tests of control .v`b[4M4 控制测试 d*]Ew=^L F@vbSFv)/ Substantive procedures (time, nature, extent) hWEnn=BW 实质性程序(时间,性质,程度) f_6`tq m%
ps1@d[n Transaction cycles: revenue, purchases, inventory, etc. \0*l,i1& 交易周期:收入,采购,库存等。 +m$5a
YX -- k:a$Nt }Uw#f@Wh 4.Audit evidence t#b0H)
审计证据 @h9MxCE! {aDFK;qG. Obtain sufficient, appropriate audit evidence lrEj/"M 获取足够、适当的审计证据 -
|_ir-j ~1(j&&kXet Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WS0JS' 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 0Xl%uF+w 'Z
8aPHD The audit of specific items 1;r69e 审计的具体项目 /oP^'""@je <+]f`c*Z Receivables: confirmation i g71/'D 应收帐款:确认 Kn}ub+
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ITPxz Inventory: counting, cut-off, confirmation of inventory held by third parties _N#&psQzw 存货:数量,减值,第三方持有存货的确认 {]/8skov5] Np,2j KF( Payables: supplier statement reconciliation, confirmation %%}A|, 应付帐款:供应商的申明一致,确认 +1`t}hO l\Ftr_Dk Bank and cash: bank confirmation B@K[3 银行存款和现金:银行的确认 k3hkk:W BGWAh2w6 Auditing sampling ;st\I 审计抽样 Fwfo2 X"*^l_9-v 5.Review
<@#PF$! 复核 !~ rt:Z _"N\b%CkO Subsequent events PpOlt.yui 随后发生的事件 @u9Mks|{ QZYU0;
VF *"9<TSU%m rY}B-6qJn P:!)9/.2 Going concern ?p^2Z6J'$ 持续关注 FjKq%.=# D<):ZfUbI Management representations 4ke^*g
K< 与管理层的交涉沟通 :)c80`-E D3]BTkMMS; Audit finalization and the final review: unadjusted differences <Oz66bTze 审核定稿和最后审查:未经调整的差异 L\ j: 9
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{ 0|Ucd 6. Reporting yYTVXs`fVj 报告 tYe:z:7l?< 学会计论坛bbs.xuekuaiji.com U}AX0*
S Appendix 0i@:KYP 附录 RQ'
H!(K Audit procedure f&I7
,"v 审计程序 ef]B9J~h