1. Assurance engagements and external audit
保证约定和外部审计 )mT<MkP gPI
?C76 Materiality, true and fair presentation, reasonable assurance oJz^|dW 物质性,真实公平的描述,合理的保证 Q(?#'<.# 4xje$/_d
Appointment, removal and resignation of auditors !wVM= z^G 审计人员的的任命、免职和辞职 `*R:gE= z>Y-fN`, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N=}A Z{$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =8.
,43+ Xl#ggub? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zTSTEOP}%Y 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 f}P3O3Yv& 6A-|[(NS Engagement letter qR8Lh( "i 约定书(委托书) KkbD W3- X.{S*E:$u 2. Planning and risk assessment ^6V[=!& H 规划和风险评估
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@ "<1{9 General principles ^}o 2 一般原则 f.$af4
u 583|blL Plan and perform audits with an attitude of professional skepticism dR,fXQm 持专业的怀疑态度计划和执行审计工作 ,#9PxwrO (hbyEQhF Audit risks = inherent risk ×control risk ×detection risk f2`2,? 审计风险=内在风险×控制风险×检查风险 aX'*pK/- ?N9uu4 Risk-based approach p_%Rt"! 基于风险的办法 n Dxz~8 hRhe& ,v Understanding the entity and knowledge of the business d\8l`Krs[_ 了解商业的实质和知识 <>rn
eHl8 "+G8d'%YV Assessing the risks of material misstatement and fraud mCVFS=8V 评估材料错报和舞弊的风险 @*((1(q G_,jgg7 Materiality (level), tolerable error `d}2O%P
重要性(级别),可容忍误差 fuySN!s }K|oicpUg Analytical procedures /82b S| 分析程序 lt8|9"9< .aQ \jA Planning an audit kt:!
7 规划审计工作 [7Oe3= Ad_hKO Audit documentation: working papers
_w+Qy. 审计文件:工作底稿 u'BaKWPS _q-*7hCQ` The work of others jNk%OrP] 其他机构的文件 m9rp8r*e MQ8J<A Pf- Rely on the work of experts XwaXdvmK 依靠专家的工作 4,DeHJjAlE }5"u[Z. Rely on the work of internal audit "4{r6[dn 依靠内部审计工作 f.)O2= &tj!*k' 3. Internal control <)D$51 &0 内部控制 cbTm'}R(G <Q3c[ Y The evaluation of internal control systems >z@0.pN]7 对内部控制系统的评估 ]t"Ss_, gg2(5FPP Tests of control ujpJ@OWj 控制测试 Cw&KVw* Cp0
=k Substantive procedures (time, nature, extent) N;`n@9BF 实质性程序(时间,性质,程度) k8zI(5.> UkFC~17P Transaction cycles: revenue, purchases, inventory, etc. >^
3i|PB 交易周期:收入,采购,库存等。 _H@DLhH|= 6D3B^.rj] 'm$L Ij?@ 4.Audit evidence 4j^
@wV' 审计证据 Xsa]. )8ZH-|N`!E Obtain sufficient, appropriate audit evidence f3y=Wxk[ 获取足够、适当的审计证据 Lr
pM\}t o ^uA">GH Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations La[V$+Y 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 |`FY1NN
'LDQgC*% The audit of specific items rYk0
ak 审计的具体项目 ;!Fn1|) 5|)W.*Q Receivables: confirmation =7UsVn#o 应收帐款:确认 UJ2U1H54h 1< ?4\?j Inventory: counting, cut-off, confirmation of inventory held by third parties R=\IEqqsi 存货:数量,减值,第三方持有存货的确认 I7]8Y=xf
gs`q6f%( Payables: supplier statement reconciliation, confirmation .T`%tJ-Em 应付帐款:供应商的申明一致,确认 E!F^H^~$8 #KvlYZ+1 Bank and cash: bank confirmation *{5fq_ 银行存款和现金:银行的确认 uPvEwq*
C !5!<C,U Auditing sampling \Vk:93OH21 审计抽样 7zj{wp! Q/Rqa5LI: 5.Review
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复核 eyxW 0}[ ?e?!3Bx;EM Subsequent events -yg7;ff 随后发生的事件 VIbq:U [V`r^ K(|}dl: rvM {M/4 dc'Y`e Going concern e|r`/:M 持续关注 }6ldjCT/, FP>2C9:d Management representations |uJ%5y# 与管理层的交涉沟通 !VzC&>'v^9 "J1
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Audit finalization and the final review: unadjusted differences !<F3d`a 审核定稿和最后审查:未经调整的差异 vih9KBT !
dgNtI@ 0*v2y*2V 6. Reporting -:rUw$3J 报告 \{D"
!e 学会计论坛bbs.xuekuaiji.com ,]D,P Appendix 19] E 5'AI 附录 5lum $5 Audit procedure ugBCBr 审计程序 !'I8:v&D