1. Assurance engagements and external audit
保证约定和外部审计 }uO2x@ ]iZ-MG)J Materiality, true and fair presentation, reasonable assurance 9WHarv2 @ 物质性,真实公平的描述,合理的保证 IxY!.d_s|~ |HPb$#i Appointment, removal and resignation of auditors jO`L:D/C 审计人员的的任命、免职和辞职 Fl"LK:) RER93:( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xob(4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B*
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?3i<^@? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5j _[z|W2 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 0 4oMgH>Vd 6c}nP[6| Engagement letter jtqU`|FSQ 约定书(委托书) fvG4K( -&QpQ7q1 2. Planning and risk assessment ;:bnLSPo 规划和风险评估 1z@ ncqe *P`k |- General principles VY0-18 o 一般原则 T'N/A9{q } OkK@8?0O Plan and perform audits with an attitude of professional skepticism q-e3;$ 持专业的怀疑态度计划和执行审计工作 T\Jm=+]c! $tK/3 Audit risks = inherent risk ×control risk ×detection risk #Q|ACNpYM 审计风险=内在风险×控制风险×检查风险 mH'om
SCz R5<:3tk=X Risk-based approach %y)LBSxf 基于风险的办法 ,LL=b-Es xB}B1H% Understanding the entity and knowledge of the business
_~!c%_ 了解商业的实质和知识 6h\
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Ul:M=8nE% Assessing the risks of material misstatement and fraud FXid=&T@0D 评估材料错报和舞弊的风险 |(9l_e| QVD^p;b Materiality (level), tolerable error Ul|htB<1: 重要性(级别),可容忍误差 m .^WSy
")W5`9 Analytical procedures N2C f( 分析程序 nB%[\LtZ? SFRYX,0m Planning an audit d*:J0J( 规划审计工作 A&Cs
(e @u8kNXT;h Audit documentation: working papers T?D]]x 审计文件:工作底稿 r#^uY:T% WhDNt+uk) The work of others szy2"~hm 其他机构的文件 'Y>@t6E4 smuQ1.b Rely on the work of experts E_K32)J- 依靠专家的工作 37|EG 6,skF^ Rely on the work of internal audit 0y/P 依靠内部审计工作 K )9f\1\ 5K$d4KT 3. Internal control )'`@rq! 内部控制 ]DI%7kw'
s%)>O{{) The evaluation of internal control systems x c$jG?83# 对内部控制系统的评估 Qh4Z{c@
6$p6dmV| Tests of control \xOv 9( 控制测试 dxF)) Z Br"K{g? Substantive procedures (time, nature, extent) oo!JAv}~ 实质性程序(时间,性质,程度) FJ O-p 2Xp?O+b#"O Transaction cycles: revenue, purchases, inventory, etc. 6?3\P>`3Y 交易周期:收入,采购,库存等。 P64<O5l/ /@K1"/fqH . AX6xc6
4.Audit evidence x5W.
3* 审计证据 |&rxDf}W SR {KL#NC Obtain sufficient, appropriate audit evidence u/X1v-2 获取足够、适当的审计证据 gJuA*^ O.
OSLezTQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
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ZZ 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 ~Z
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Sh}1Arp/ The audit of specific items 9Zpd=m8dU 审计的具体项目 A \~tr hdx"/.s Receivables: confirmation ,$;pLjo6 应收帐款:确认 nL&[R}@W
Py-}tFr Inventory: counting, cut-off, confirmation of inventory held by third parties l*<RKY8 存货:数量,减值,第三方持有存货的确认 h$q=NTV #Up
X Payables: supplier statement reconciliation, confirmation E=8$*YUW(g 应付帐款:供应商的申明一致,确认 \>r<z
46x >TZyax<: Bank and cash: bank confirmation j_HwR9^fd, 银行存款和现金:银行的确认 5$L=l h;2n2.Q Auditing sampling NU$?BiB?R 审计抽样 AF-uTf @EzO
bE{ 5.Review
v6`TbIq% 复核 T_*R^Ukb5 O%?d0K Subsequent events dUL3UY3 随后发生的事件 b(|1DE0Cv ;33LuD<h. .YcI . T`.RP&2/d |]8Hh> Going concern j^'op|l 持续关注 XKt">W j=~c(
B Management representations a+Z95~*sZ" 与管理层的交涉沟通 ?go+oS^ U$5 lh Audit finalization and the final review: unadjusted differences TwZASn]o 审核定稿和最后审查:未经调整的差异 &E&e5(&$ `$odxo+ 46cd
5SLK 6. Reporting A$]&j5nh| 报告 7$&3(#!N 学会计论坛bbs.xuekuaiji.com
KixS)sG Appendix PA(XdT{ 附录 %t:pG}A>:C Audit procedure 1IRlFC 审计程序 U*sQYt<?g