1. Assurance engagements and external audit
保证约定和外部审计
=5Db^ z9IW&f~~P Materiality, true and fair presentation, reasonable assurance 2o<*rH 物质性,真实公平的描述,合理的保证 JR]
elRR Jkj7ty.J Appointment, removal and resignation of auditors HI|egf
@ 审计人员的的任命、免职和辞职 u|}\Af `Z,WKus Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q]: 72+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 79>x/jZka M5:.\0_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TfZ M0Wz 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 z8a{M$-Q /~'C!so[v Engagement letter DDkN3\w 约定书(委托书) K>.}>)0 xwsl$Rj
2. Planning and risk assessment C2rG3X^~Jm 规划和风险评估 ^V; r o`Z3}
General principles (v?@evQ 一般原则 f3!Oc kIS )*_ Plan and perform audits with an attitude of professional skepticism i/_rz.c~3 持专业的怀疑态度计划和执行审计工作 I>.pkf<V ?@@$)2_*u Audit risks = inherent risk ×control risk ×detection risk V z 审计风险=内在风险×控制风险×检查风险 }bw^p.ci ?0X$ox Risk-based approach DDmC3
基于风险的办法 d4IQ;u axC{azo| Understanding the entity and knowledge of the business -'miM ~kG[ 了解商业的实质和知识 gnN>
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DQOar>d Assessing the risks of material misstatement and fraud :a&M]+! 评估材料错报和舞弊的风险 >b\|%=(x!* moFrNcso Materiality (level), tolerable error {91Y;p
C 重要性(级别),可容忍误差 +$ djX=3 aOg9Dqtg)f Analytical procedures 31^/9lb
分析程序 .a2R2~35 ~_;.ZZ-H] Planning an audit tBzE(vW 规划审计工作 JzywSQ yj_/:eX Audit documentation: working papers hb8oq3*x 审计文件:工作底稿 4Wz1O$* 8HLL3H0 The work of others Ma?uB8o+~ 其他机构的文件 m
%+'St|qr J ##a;6@ Rely on the work of experts `_LQs9J0J 依靠专家的工作 o
Vk!C a ]v:,<=S Rely on the work of internal audit n+=7u[AZi 依靠内部审计工作 JQ}4{k
n,2 p)#? 3. Internal control ES,JdImZ| 内部控制 !2AD/dtt 4V[(RXc/ The evaluation of internal control systems 5);"()g32 对内部控制系统的评估 [Y
lRz BPW.&2?< Tests of control hs+)a%A3G 控制测试 ozS'n]8* 4Kj8i Substantive procedures (time, nature, extent) A1B[5a*o! 实质性程序(时间,性质,程度) Rh~j -; 'U&
]KSzxv Transaction cycles: revenue, purchases, inventory, etc. F',1R"/} 交易周期:收入,采购,库存等。 ]Y$Wv9S6 )ty>{t ql.[Uq 4.Audit evidence >9nVR 审计证据 76[q
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ByoI+n* U Obtain sufficient, appropriate audit evidence se3EI1e 获取足够、适当的审计证据 W1o6Sh8v( BHz_1+d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '9vsv\A& 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 =?Co<972Z L1`^M The audit of specific items VZamR}x 审计的具体项目 #Z]Cq0= QN#Lbsd Receivables: confirmation Pj56,qd>s 应收帐款:确认 Vx[Q=raS M4?>x[Pw Inventory: counting, cut-off, confirmation of inventory held by third parties :O,,fJ<x.O 存货:数量,减值,第三方持有存货的确认 FLsJ<C~/~ Y -BZV | Payables: supplier statement reconciliation, confirmation fUq}dAs*K 应付帐款:供应商的申明一致,确认 CO
ZfR~} _{LmJ?! Bank and cash: bank confirmation v8uUv%Hkd 银行存款和现金:银行的确认 *.$ov<E. "_dJ4<8 Auditing sampling ~P!=fU) 审计抽样 Kzt:rhiB @!x7jPr 5.Review
[r]<~$ 复核 Bd>ATc+580 RM%Z"pc Y6 Subsequent events D@{m 随后发生的事件 lzFg(Ds!f DB jUHirK <T'fJcR 0^2e^qf K;`*n7=IA Going concern ex|)3|J 持续关注 rw@N=`4P yYaYuf Management representations x )q$.u+ 与管理层的交涉沟通 ](ztb) \"yR[.Q?
Audit finalization and the final review: unadjusted differences Br$/hn= 审核定稿和最后审查:未经调整的差异 (a,`Y. Vz5<Gr x41 t=E]( 6. Reporting FNl^ lj`Y 报告 D*HK[_5 学会计论坛bbs.xuekuaiji.com 8,CL>*A Appendix [ifQLsHA 附录 Jju?v2y` Audit procedure -42 U 审计程序 i-k(/Y0