1. Assurance engagements and external audit
保证约定和外部审计 M5%xp.B FE_n+^|k< Materiality, true and fair presentation, reasonable assurance `qfVgT=2 物质性,真实公平的描述,合理的保证 'fg`td %!eK"DKG^ Appointment, removal and resignation of auditors />$)o7U`+ 审计人员的的任命、免职和辞职 u
|f h!- :$94y{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g[eI-J+F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jMw;`yh `NGCUGQ_7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sAnH\AFm 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 wS:323
!l$ :b.#h7Qt< Engagement letter =B?uNo e 约定书(委托书) $jw!DrE Kh5:+n_X 2. Planning and risk assessment >i=O =w 规划和风险评估 d<Z`)hI{K f|b|\/.= General principles 2+Fq'! 一般原则 mFo6f\DHr` vn
kktD'n Plan and perform audits with an attitude of professional skepticism V;)'FJ)] 持专业的怀疑态度计划和执行审计工作 6X'RCJu% )@Bt[mfrVD Audit risks = inherent risk ×control risk ×detection risk
w[VWk 审计风险=内在风险×控制风险×检查风险 !UgJ^v Q2Q`g`* O: Risk-based approach 9MGA#a 基于风险的办法 TuX#;!p6 }7&;YAt Understanding the entity and knowledge of the business 778L[wYe 了解商业的实质和知识 Xbap'/t
0dnm/
'L Assessing the risks of material misstatement and fraud %GHHnf%2Z 评估材料错报和舞弊的风险 i5)trSM| nkG 6. Materiality (level), tolerable error a?D\H5TF- 重要性(级别),可容忍误差 =fRP9`y A70_hhP Analytical procedures O'!k$iJNb 分析程序 o+q5:vJt !'PPj_Hp] Planning an audit MiRMjQ2 规划审计工作 W
Q6E8t) 6}|/~n Audit documentation: working papers _b#9^2o 审计文件:工作底稿 .11iulQ `@`Q"J The work of others (M[Kh ^ 其他机构的文件 qOk4qbl[ Nf$Y
-v?i Rely on the work of experts 0gt/JI($ 依靠专家的工作 ,Q}/#/ ;jnnCXp> Rely on the work of internal audit 5M*ZZ+YX 依靠内部审计工作 Q_@
Z.{ !8P#t{2_| 3. Internal control VJ1si0vWtq 内部控制 ~_h4|vG Ebp8})P/~ The evaluation of internal control systems K=!J=R; 对内部控制系统的评估 SYl:X
W_kJb Tests of control ;2bG-v'4vO 控制测试 *h]qh20t \8<bb<` Substantive procedures (time, nature, extent) ;9;.!4g/T 实质性程序(时间,性质,程度) FUHa"$Bg 5+ VdZ'@ Transaction cycles: revenue, purchases, inventory, etc. kQ4%J,7e4 交易周期:收入,采购,库存等。 czedn_}%Q b7"pm)6 A03PEaZO 4.Audit evidence OlV>zam 审计证据 d5bj$oH m;[z)-&" Obtain sufficient, appropriate audit evidence ~6@~fhu 获取足够、适当的审计证据 ?(ks=rRK 5"@<7/2qI Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J7mT&U&Ru 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 lOZ.{0{f, #%+IU The audit of specific items 8xL-j2w 审计的具体项目 o5zth^p[ 'jmcS0f
- Receivables: confirmation ,=K!Y TeVl 应收帐款:确认 Z.,Pl R=8!]Oi6 Inventory: counting, cut-off, confirmation of inventory held by third parties '!En,*'IS 存货:数量,减值,第三方持有存货的确认 {V:?r f~"3#MaV Payables: supplier statement reconciliation, confirmation E%+V\ W% 应付帐款:供应商的申明一致,确认 #JTi]U6` Sgr<z d'b Bank and cash: bank confirmation ~r@'k UXKK 银行存款和现金:银行的确认 b6g,mzqu v*#Z{)r Auditing sampling !%5{jO1 审计抽样 }V9146 - FE) 5.Review
-?@$`{-K 复核 orTTjV]_m 36lIV,YnU Subsequent events gR1X@j$_ 随后发生的事件 9E
(>mN OE:t!66 \
fwf\& $aGK8%.O E
8IWHh_ Going concern =XoNk1 持续关注 &I d^n z*x6V0'yt Management representations ")Bf^DV 与管理层的交涉沟通 b6]M}ixK TTqOAo[-Z Audit finalization and the final review: unadjusted differences yv'mV=BMJ! 审核定稿和最后审查:未经调整的差异 WgY\m& f1\x>W4z~\ q^12Rj;H 6. Reporting e {c.4'q 报告 w*bVBuXs 学会计论坛bbs.xuekuaiji.com zBc7bbK Appendix EB\z:n5 附录 Y*"%;e$tg Audit procedure SuuWrt}5 审计程序 #0 ^QUOp