1. Assurance engagements and external audit
保证约定和外部审计 #90c$ dc E9R]sXf8 Materiality, true and fair presentation, reasonable assurance 0BDS_Rx 物质性,真实公平的描述,合理的保证 GNZ#q)qT [gn[nP9 Appointment, removal and resignation of auditors )_Iz>)
审计人员的的任命、免职和辞职 +{*)}[w{x Pz1G<eh#{g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3?^NN|xg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AY;<q$8j%, }.t^D| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e5L1er;6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 y/\ZAtnLo =mLeMk/7 w Engagement letter H &fTh 约定书(委托书) oG\>-- y#e ?iE@ 2. Planning and risk assessment }5hZo%w[n 规划和风险评估 )f[C[Rd kQ[Jo%YT?E General principles 5p{25N_t 一般原则 ?RJdn]`4j -R8/`M8GbD Plan and perform audits with an attitude of professional skepticism t%HI1eO7h 持专业的怀疑态度计划和执行审计工作 B
G5X_s0/ q;No"_aAd Audit risks = inherent risk ×control risk ×detection risk +Lhe, 审计风险=内在风险×控制风险×检查风险 ydyG}XI7V O!,Ca1N Risk-based approach "u5KbJW 基于风险的办法 xyvND +K&?)?/= Understanding the entity and knowledge of the business lJ
lhl7 了解商业的实质和知识 0}D-KvjyP ZIe + Assessing the risks of material misstatement and fraud >~^`5a`$uI 评估材料错报和舞弊的风险 i)[kubM _hWuAJ9Qy Materiality (level), tolerable error W7$s5G, 重要性(级别),可容忍误差 ^8Z@^M&O" ~;!BDLMC6 Analytical procedures l[Tt[n 分析程序 +\srZ<67 G"{4'LlA Planning an audit 2'Y{FY_Z 规划审计工作 S7Znz@ 7oD
y7nV4 Audit documentation: working papers {hM"TO7\ 审计文件:工作底稿 Ca
X^) 9QC< E| The work of others >T`zh^+5W 其他机构的文件 X:U=MWc> "~_$T@^k> Rely on the work of experts ^] i"
H|(x 依靠专家的工作 }'PG!+=I 2G
ZF/9} Rely on the work of internal audit Q*Y4m8wY 依靠内部审计工作 9uKOR7.zbo LNaeB(z" 3. Internal control 40R"^* 内部控制 X=JFWzC )dqR<) The evaluation of internal control systems b$dBV}0 L 对内部控制系统的评估 xUQdVrFU #t){ 4J Tests of control A0S8Dh$ 控制测试 b/z'`?[ re]%f"v:5 Substantive procedures (time, nature, extent) h,]tQ#!s8 实质性程序(时间,性质,程度) kp'b>&9r gAj0ukX5 Transaction cycles: revenue, purchases, inventory, etc. EG%I1F% 交易周期:收入,采购,库存等。 DQ%`v= cD5w| rm?i X{#bJ 4.Audit evidence Rq"VB.ef&{ 审计证据 E2h(w_l GI}4,!^N Obtain sufficient, appropriate audit evidence Pb0)HlLq 获取足够、适当的审计证据 G aha Z
F aXQ&@BZ{j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?Y%}(3y 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 UP}feN
0K&_D) The audit of specific items 6euR'd^Qi 审计的具体项目 d:A\<F H3!,d`D.N Receivables: confirmation Rk}\)r\ 应收帐款:确认 ]gb _Nv uPI v/&HA Inventory: counting, cut-off, confirmation of inventory held by third parties :b.3CL\.6 存货:数量,减值,第三方持有存货的确认 1aBD^^Y XAw2 X;F% Payables: supplier statement reconciliation, confirmation lq~GcM 应付帐款:供应商的申明一致,确认 eH ;Wfs2f joxS+P5# Bank and cash: bank confirmation ixIh
T 银行存款和现金:银行的确认 yZ?xt'tn u9esdOv Auditing sampling pTc$+Z73 审计抽样 DxE(9j
>?^~s(t 5.Review
X'YfjbGo 复核 Xq+!eOT %=laY_y
G Subsequent events s.f`.o 随后发生的事件 >_rzT9gX& eL<m.06cfY
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* 7h(HG?2Y Going concern d-9uv|SJ 持续关注 3"^a
rK^N pGO|~:E/L Management representations Mi;}.K0J 与管理层的交涉沟通 Gtj( D-'i G%)kA Audit finalization and the final review: unadjusted differences suA+8}o]
审核定稿和最后审查:未经调整的差异 6
"BtfQ") D=jSh C4&U:y<ju 6. Reporting xnJjCEZ 报告 ~%olCxfO 学会计论坛bbs.xuekuaiji.com t#fs:A7P?} Appendix A~qW. 附录 r~ZS1Tp Audit procedure 9V|E1-")E 审计程序 5}vRo;-