1. Assurance engagements and external audit
保证约定和外部审计 _tWJXv~; omM&{ }8 g Materiality, true and fair presentation, reasonable assurance _ PXG AS 物质性,真实公平的描述,合理的保证 ;^R A!Nj P?9nTG Appointment, removal and resignation of auditors $; Q$W9+ 审计人员的的任命、免职和辞职 ]2Sfkl0 :tRf@bD# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :s'o~
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xGYSi5}z 9$7&URwSDI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v5(q)h 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 slU qqnclqkw& Engagement letter
%1Bn_ 约定书(委托书) Ua):y) A 9$Ig~W) 2. Planning and risk assessment wL 4ZW8_ 规划和风险评估 tIq>Oojdx J+Q+&-a General principles B\Xh3l]+j 一般原则 CF]i}xpWV yiiyqL*E Plan and perform audits with an attitude of professional skepticism 9mam ~)_ | 持专业的怀疑态度计划和执行审计工作 <,\ `Psa)N uxWFM
$ Audit risks = inherent risk ×control risk ×detection risk U?gl"6x 审计风险=内在风险×控制风险×检查风险 Z+g1~\ IUOxGJ|rO Risk-based approach #EJhAJ 基于风险的办法 !7}IqSs o4$Ott%Wm Understanding the entity and knowledge of the business 9]"S:{KSCn 了解商业的实质和知识 C\
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rnY w{pUUo:< Assessing the risks of material misstatement and fraud XC=%H'p 评估材料错报和舞弊的风险 4|`Yz%' /QQ8.8=5 Materiality (level), tolerable error dXmV@ Noo 重要性(级别),可容忍误差 _w 5RK( 2@v
J Analytical procedures KkEv#2n 分析程序 wMGk!N M :V2a<!c Planning an audit a Sf/4\ 规划审计工作 }.p<wCPy6 zbNA\.y Audit documentation: working papers wu A^'T 审计文件:工作底稿 -
ay5 @5WgqB The work of others X 7=f
X~s 其他机构的文件 Z,K7Ot0 n|Pr/ddL Rely on the work of experts ^(ScgoXva 依靠专家的工作 x[QZ@rGIW s2FngAM;f Rely on the work of internal audit =VNSiK>F 依靠内部审计工作 ` @8`qXg petW
M@ 3. Internal control mL woi!]m 内部控制 'B_\TU0
O #Z\O}< The evaluation of internal control systems ,vV]"f 对内部控制系统的评估 yPV'pT) $6T
3y8 Tests of control I^D0<lHl~ 控制测试 rz%<AF Z m
41t(i Substantive procedures (time, nature, extent) 1j0 -9Kg' 实质性程序(时间,性质,程度) 9XX>A* @b2`R3}9R Transaction cycles: revenue, purchases, inventory, etc. - hzjV| 交易周期:收入,采购,库存等。 &-%X:~|:X *XbI#L%> +R6a}d/K 4.Audit evidence mf' ]O,
审计证据 N
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* Obtain sufficient, appropriate audit evidence !"Q}R p 获取足够、适当的审计证据 aQ#qRkI 8!mc@$Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /
RT%0! 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 :m'+tGs /\Z J
The audit of specific items MgJ36zM 审计的具体项目 N
j4IQ<OV |>2FRPK Receivables: confirmation <
?h%k"5 应收帐款:确认 [u
M-0t *1{S*`|cJy Inventory: counting, cut-off, confirmation of inventory held by third parties V-!"%fO.s 存货:数量,减值,第三方持有存货的确认 -"Q-H/qh "&~
0T# Payables: supplier statement reconciliation, confirmation Bfr'Zdw 应付帐款:供应商的申明一致,确认 C`V)VJM ^V3v{>D> Bank and cash: bank confirmation \}_Yd8 银行存款和现金:银行的确认 M+`Hg_#Q ^YvB9XN Auditing sampling BVw Wj-, 审计抽样 N^w'Hw0 re &E
{ 5.Review
LfLFu9#:w 复核 Thr*^0$C pS[KBQ"F Subsequent events p?X02
>yA 随后发生的事件 x9W(cKB'S >dzsQ^Nj 7^*"O&y_al v$wBxC
Y x3pND Going concern "YU{Fkl#j 持续关注 Avlz=k1* v"^~&q0x Management representations ]i*](UQ 与管理层的交涉沟通 _-~`03 `! H ?M/mGP Audit finalization and the final review: unadjusted differences !0,Mp@ j/ 审核定稿和最后审查:未经调整的差异 h*B|fy4K9U <plC_{Y:wu 6\jf|:h 6. Reporting 8>WVodv 报告 `Y=WMNy 学会计论坛bbs.xuekuaiji.com
j2l55@ Appendix X+k}2HvNG 附录 A@*:<Hs% Audit procedure US [dkbKo 审计程序 4*.K'(S5fx