1. Assurance engagements and external audit
保证约定和外部审计 Qhc;Zl A! HJ
Materiality, true and fair presentation, reasonable assurance 5=#d#dDc 物质性,真实公平的描述,合理的保证 I"3C/ pU2 puWMgvv Appointment, removal and resignation of auditors YtWw)IK 审计人员的的任命、免职和辞职 ]'Ho)Q ?)k]Vg. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <pHm=q/U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `\;Z&jlpT @^-Y&N!b= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f`/('}t 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 |%F4`gz8KP <`; {gX1 Engagement letter "cBqZzkk9j 约定书(委托书) hp9LV2_5 F|5Au>t 2. Planning and risk assessment _TsN
%)m 规划和风险评估 oZ tCx xJ. kd
Tr General principles >s"/uo 一般原则 >C6S2ISSz =VZ_';b h Plan and perform audits with an attitude of professional skepticism {}Is&^3Z 持专业的怀疑态度计划和执行审计工作 y6[ le*T u'_}4qhCC; Audit risks = inherent risk ×control risk ×detection risk Y0EX{oxt1 审计风险=内在风险×控制风险×检查风险
H6jt[ |?g-8":H8P Risk-based approach w4TQ4
Y 基于风险的办法 Y(kf<Wo cYC^;,C &| Understanding the entity and knowledge of the business UXpp1/d|e 了解商业的实质和知识 ' F9gp!s8~ z,SI Assessing the risks of material misstatement and fraud ZxT
E(BQv 评估材料错报和舞弊的风险 Y&Fg2_\"> `W~ Materiality (level), tolerable error M
a$~B0!;s 重要性(级别),可容忍误差 Ny
$3$5/ il!B={ Analytical procedures \
ya@9OA 分析程序 H2
#o
X g9VY{[V Planning an audit lA/-fUA 规划审计工作 D^.
c: WR"1d\m: Audit documentation: working papers xYYa%PhIC 审计文件:工作底稿 j_<!y(W `t)9u^[<( The work of others L2EQ 9i'[ 其他机构的文件 )&>W/56/ N AY3.e Rely on the work of experts },JJ!3 依靠专家的工作 Ow4(1eE_ OM\1TD/- Rely on the work of internal audit 5BXku=M 依靠内部审计工作 =dKjTBR S' <Ohi+a%6 3. Internal control a4 N f\7 内部控制 a <?~1pWtc a%b E} The evaluation of internal control systems vMEN14;yH_ 对内部控制系统的评估 `kQosQV =|IlORf< Tests of control u4SL:IH{D 控制测试 ;xzaW4(3 ]2)A/fOW Substantive procedures (time, nature, extent) [*zg? ur 实质性程序(时间,性质,程度) !1=OaOT 9.M'FCd~M Transaction cycles: revenue, purchases, inventory, etc. ~).D\Q\ 交易周期:收入,采购,库存等。 U-fxlg|-C bK~Toz<k 6Nn+7z<*&z 4.Audit evidence j+
-r(lZ 审计证据 \2a;z<( 0`c{9gY. Obtain sufficient, appropriate audit evidence =tt3nfZ9 获取足够、适当的审计证据 eeCG#NFY5 OmBz'sp:
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C2v_],] 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 ^OWG9`p+ ([<HFc` The audit of specific items MAFdJ+n# 审计的具体项目 -~~h1 DWKQ>X6 Receivables: confirmation 5{V"!M+< 应收帐款:确认 0,ryy,2 Gg9MAK\ C9 Inventory: counting, cut-off, confirmation of inventory held by third parties c5WMN.z 存货:数量,减值,第三方持有存货的确认 Y&O2;q/B LiT%d
Payables: supplier statement reconciliation, confirmation |3,WiK=' 应付帐款:供应商的申明一致,确认 H@xS<=:lM {
E Ay~lo Bank and cash: bank confirmation jj]\]6@+P 银行存款和现金:银行的确认 MukJ^h*V uWdF7|PN7 Auditing sampling /v5A)A$7 审计抽样 ,*6K3/kW PZ8,E{V 5.Review
7<WS@-2I# 复核 70 R6: [C6ba{9B Subsequent events ?}s;,_GH 随后发生的事件 L@(. i ~KS@Ulrox 2n@`Og_0 iVZ}+Ct<" Io3-\Ff Going concern [d[w/@ 持续关注 8N'hG, ~bb6NP;'L Management representations B0Wf$
s^7t 与管理层的交涉沟通 ^{Mq
J\S7H lF}@@e)N Audit finalization and the final review: unadjusted differences _<.VP 审核定稿和最后审查:未经调整的差异 3qe`#j
OmWEa "PI;/(kR 6. Reporting ?{f6su@rW 报告 nA,=g'7S 学会计论坛bbs.xuekuaiji.com d|NW&PG Appendix Y%"$v0D 附录 'M"z3j]m-, Audit procedure %(eQ1ir + 审计程序 :gwmk9LZ