1. Assurance engagements and external audit
保证约定和外部审计 Q
G)s Iil2R}1 Materiality, true and fair presentation, reasonable assurance
#h!+b 物质性,真实公平的描述,合理的保证 , c.^"5 p^l#Wq5 Appointment, removal and resignation of auditors 7T[~~V^x 审计人员的的任命、免职和辞职 !E70e$Th Q+CJd>B Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion GT>'|~e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wG3L+[, UG1<Xfu| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z*3
b2nV 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2w>%-_]u+ Khq\@`RaT Engagement letter eSPS3|YYn 约定书(委托书) vrn4yHoZ iIfiv<(ChM 2. Planning and risk assessment }2
S. 规划和风险评估 NP>v@jO ,@"yr>Q9#6 General principles o.s'0xP] 一般原则 vE ]
ge ;H$Cq'
I Plan and perform audits with an attitude of professional skepticism \%-<O 持专业的怀疑态度计划和执行审计工作 x;ik
@kXuC< Audit risks = inherent risk ×control risk ×detection risk D@=]mh6vl 审计风险=内在风险×控制风险×检查风险 VPCI5mS_ "$BkO[IS Risk-based approach ]#~J[uk 基于风险的办法 /Qgb t bGh&@&dHr Understanding the entity and knowledge of the business N'1I6e" 了解商业的实质和知识 g |)>65v v[CR$@Y Assessing the risks of material misstatement and fraud 0%xk tf 评估材料错报和舞弊的风险 V[ UOlJ 32GI+NN Materiality (level), tolerable error %PW-E($o< 重要性(级别),可容忍误差 _z_YJ7A> )L<.;`g4x Analytical procedures 2%/F`_XbP 分析程序 +\dVC,,=^g '!>9j,BJ Planning an audit +o+f\! 规划审计工作 ]36SF5<0r
LP3#f{U Audit documentation: working papers W3i<Unq
审计文件:工作底稿 288mP]a(v_ ,Wtw0)4 The work of others _ep&`K 其他机构的文件 o!xCM:+J =B&|\2`{) Rely on the work of experts
ff9m_P 依靠专家的工作 ZllmaI iBE|6+g~Cj Rely on the work of internal audit 'O%*:'5k 依靠内部审计工作 <XL%* Q}#4Qz~n 3. Internal control tbQY&TO1 内部控制 x1=`Z@^ '[
c-$X2Ak The evaluation of internal control systems m?-)SA 对内部控制系统的评估 .]9`eGVWj lh-.I]>&` Tests of control cfmwz~S6i 控制测试 33`bKKO} 4Q+ ,_iP Substantive procedures (time, nature, extent) eKP>}` 实质性程序(时间,性质,程度) za>%hZf\ Y]
1U108 Transaction cycles: revenue, purchases, inventory, etc.
B"v*[p? 交易周期:收入,采购,库存等。 cg )(L; n%r>W^2j '[r: pwE 4.Audit evidence _d!sSyk` 审计证据 AB
$N`+& f y|JE9Io_ Obtain sufficient, appropriate audit evidence F,Y
PIl 获取足够、适当的审计证据 W{Qb*{9 ['QhC( { Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sta/i?n 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 H_g]q /@"mQx~[q The audit of specific items <mX5VGY9^
审计的具体项目 #h ud_ t{,$?} Receivables: confirmation 1uo |a 应收帐款:确认 hMupQDv/I OL1xxzo Inventory: counting, cut-off, confirmation of inventory held by third parties w !kk(QMV 存货:数量,减值,第三方持有存货的确认 hl[<o<`Q czw:xG!& Payables: supplier statement reconciliation, confirmation I'D 3~UIf 应付帐款:供应商的申明一致,确认 )g=mv*9> zGe =l; Bank and cash: bank confirmation Sh;`<Ggi~ 银行存款和现金:银行的确认 '3XOU. ,T;sWl Auditing sampling dLQp"vs $ 审计抽样 9X[378f+( '"Cqq{* 5.Review
qY&(O`?m& 复核 H!NGY]z* E.yFCa
L Subsequent events tL&_@PD)
3 随后发生的事件 `-nSH)GBM lBn<\Y!^ ]V fp,"op 2w8YtM3+"z DmoY],9I+p Going concern 7<kr|- 持续关注 !
}A`6z ?:q"qwt$F Management representations gISA13 与管理层的交涉沟通 1`II%mf[ zt((TD2 Audit finalization and the final review: unadjusted differences JAW7Y:XB 审核定稿和最后审查:未经调整的差异 jKP75jm MPp:EH 7d{xXJ- 6. Reporting B8cg[;e81 报告 :A#'8xE/ 学会计论坛bbs.xuekuaiji.com Gj#BG49g2 Appendix wPyc?:|KD? 附录 h1)+QLI Audit procedure <-d-.
8 审计程序 X"8$,\wX,