1. Assurance engagements and external audit
保证约定和外部审计 )D["M$ZA^ m"gni # Materiality, true and fair presentation, reasonable assurance 4d^
\l! 物质性,真实公平的描述,合理的保证 'dIX=/RZ :DdBn. Appointment, removal and resignation of auditors 3XeXzPj 审计人员的的任命、免职和辞职 \~@[QGKN ~A`&/U
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9Fy\t{ks 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .M
9d*qp`S aho'|%y) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t&GA6ML#s 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 0?lp/|K 8K\'Z Engagement letter `fBG~NDw 约定书(委托书) ;wij}y-6 mje<d"bW 2. Planning and risk assessment q2x|%HRF 规划和风险评估 @br@[RpB omM&{ }8 g General principles b8J@K" 一般原则 tcBC!
_vF .:}.b"%m Plan and perform audits with an attitude of professional skepticism u0m5JD0/ 持专业的怀疑态度计划和执行审计工作 "?apgx 6 B4]AFRI Audit risks = inherent risk ×control risk ×detection risk #yW.o'S+ 审计风险=内在风险×控制风险×检查风险
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- t"<s} ~ Risk-based approach &/Eg2 基于风险的办法 tHrK~| (k%GY<
b P Understanding the entity and knowledge of the business .6> hD1' 了解商业的实质和知识 Y,k(#=wg _&8O~8tW Assessing the risks of material misstatement and fraud G9DJa_]X 评估材料错报和舞弊的风险 06 QU s%eyW _ Materiality (level), tolerable error iM:yX=>a 重要性(级别),可容忍误差 8 YNu< >(hSW~i~ Analytical procedures T}C2e! _O 分析程序 exfmq &^V~cJ Planning an audit t?gJNOV 规划审计工作 QL2Nz@|k 7FAIew\r Audit documentation: working papers >;
aCf#q 审计文件:工作底稿 B?+.2 /-h6`@[ The work of others 25UYOK}! 其他机构的文件 /\na;GI$ l^.K'Q1~a Rely on the work of experts P Q7A~dw9 依靠专家的工作 6yY.!HRkr K&*iw` Rely on the work of internal audit g3Z:{@m 依靠内部审计工作 wZ#Rlv,3Wa C)NC&fV 3. Internal control X*i/A<Y`= 内部控制 W+_ R hJ Jlp<koy The evaluation of internal control systems *myG"@P4hW 对内部控制系统的评估 rah,dVE] P`
#QGZ> Tests of control U#bl=%bF 控制测试 o/C(4q6d /RGNAHtIi Substantive procedures (time, nature, extent) F!JJ6d53y 实质性程序(时间,性质,程度) Ht#@'x :p' VbQZ{ Transaction cycles: revenue, purchases, inventory, etc. n|Pr/ddL 交易周期:收入,采购,库存等。 ^(ScgoXva x[QZ@rGIW -D^L}b 4.Audit evidence =VNSiK>F 审计证据 f/,tgA ibJHU@l Obtain sufficient, appropriate audit evidence 77V
.["=7 获取足够、适当的审计证据 UfO7+_2 D==Mb~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZPHXzi3j 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 c"7j3/p _d@=nK) The audit of specific items piOXo=9H. 审计的具体项目 %K(0 W8& V
>Hf9sZ Receivables: confirmation G/vC~6x 应收帐款:确认 `2`fiKm &-%X:~|:X Inventory: counting, cut-off, confirmation of inventory held by third parties *XbI#L%> 存货:数量,减值,第三方持有存货的确认 +R6a}d/K mf' ]O,
Payables: supplier statement reconciliation, confirmation *#y;8 应付帐款:供应商的申明一致,确认 Gs
dnf 7 :~zv t Bank and cash: bank confirmation _n"Ae?TP 银行存款和现金:银行的确认 S:q$?$ I;7nb4]AmF Auditing sampling
w\w(U 审计抽样 xY\0zQ #`;/KNp 9 5.Review
\'Z<P,8~ 复核 -h#mn2U~3r @*MC/fe Subsequent events p@YB?#Im 随后发生的事件 <
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>^$2f&z -?6MU~"GK Going concern %zeATM[` 持续关注 jN
0k9O> ;n6b%,s Management representations 06*rW
u9P3 与管理层的交涉沟通
EE=3 i)ASsYG! Audit finalization and the final review: unadjusted differences a%BeqSZh 审核定稿和最后审查:未经调整的差异 FP^{=0 '
GG=Ebt Thr*^0$C 6. Reporting CO?Xt+1hR 报告 *[+)7 学会计论坛bbs.xuekuaiji.com >dzsQ^Nj Appendix b;GD/UI 附录 /`npQg- Audit procedure ?7MqeR4/E 审计程序 SC &~s$P;