1. Assurance engagements and external audit
保证约定和外部审计 ;i?2^xe^~c &$_!S!Sa/ Materiality, true and fair presentation, reasonable assurance uSQ#Y^V_ 物质性,真实公平的描述,合理的保证 7'i{JPm C|3Xz[k{ Appointment, removal and resignation of auditors hf2bM
`d 审计人员的的任命、免职和辞职 )mBYW}} T to&,d`k=- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !-3;Qj}V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7t<MHdw
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h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ny/eYF# 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >8OY6wb ^5TVm>F@3 Engagement letter g9VY{[V 约定书(委托书) lA/-fUA ~ *"iLf@, 2. Planning and risk assessment vWeY[>oGur 规划和风险评估 xYYa%PhIC (Ll'j0]k> General principles 7/QK"0 一般原则 Gvh"3|u?z S-gO Plan and perform audits with an attitude of professional skepticism J9]cs?`) 持专业的怀疑态度计划和执行审计工作 {9V.l.Q r#)1/`h Audit risks = inherent risk ×control risk ×detection risk ][?J8F 审计风险=内在风险×控制风险×检查风险 vFntzN># Rb:<?&7ZzN Risk-based approach /(5"c> 基于风险的办法 gz[3 xH~ E/%"%&`8j Understanding the entity and knowledge of the business -/{FGbpR; 了解商业的实质和知识 [
fzYC'A= j"h/v7~ Assessing the risks of material misstatement and fraud ^w~B]*A:" 评估材料错报和舞弊的风险 !R\FCAW[x Q#H"Se Materiality (level), tolerable error ug2W{D 重要性(级别),可容忍误差 U-fxlg|-C LAf#Rco4 Analytical procedures ^&1O:G*" 分析程序 z_y
cH%p 9+N%Io?! Planning an audit I(pq3_9$ 规划审计工作 h L [ eA q: FhuOP
Audit documentation: working papers ~BJE~ 审计文件:工作底稿 lm;hW&O9
&Q?@VNi The work of others h`1<+1J9 其他机构的文件 $B%KkD ,7)
hrA$( Rely on the work of experts %wOkp`1- 依靠专家的工作 b1 w@toc `<se&IZE Rely on the work of internal audit Yr-SlO> 依靠内部审计工作 ]Rxo}A ur'<8pDb$ 3. Internal control <O'U-.
Gc 内部控制 j;coP ehB T*C25l;w The evaluation of internal control systems s)qrlv5H 对内部控制系统的评估 \'j(@b, UcQ]n0J=Z Tests of control %hYgG;22 控制测试 <.4(#Ebd V2T%tn;rp Substantive procedures (time, nature, extent) mXyP;k 实质性程序(时间,性质,程度) g_syGQ\ %CiF;wJ Transaction cycles: revenue, purchases, inventory, etc. ?}s;,_GH 交易周期:收入,采购,库存等。 L@(. i ~KS@Ulrox 2n@`Og_0 4.Audit evidence iVZ}+Ct<" 审计证据 r4*H96l [d[w/@ Obtain sufficient, appropriate audit evidence 8N'hG, 获取足够、适当的审计证据 ~bb6NP;'L B0Wf$
s^7t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^{Mq
J\S7H 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 a&8K5Z%0 .i4aM;Qy The audit of specific items `~u=[}w 审计的具体项目 `3T=z{HR9g
\]Ah=` Receivables: confirmation tf6m. 应收帐款:确认 nA,=g'7S &]n }fq Inventory: counting, cut-off, confirmation of inventory held by third parties uKk#V6t# 存货:数量,减值,第三方持有存货的确认 n~yKq"^ Nz`8)Le Payables: supplier statement reconciliation, confirmation X|hYZR 应付帐款:供应商的申明一致,确认 oa"Bpi9i <7J3tn B Bank and cash: bank confirmation ?Cf'IBpN 银行存款和现金:银行的确认 :wIA.1bK} #2_FM!e Auditing sampling 9t\14tVwx 审计抽样 # `E kb2C9< 5.Review
q][kD2 复核
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M,H8ZO:R Subsequent events UDi(7c0. 随后发生的事件 :
Z<\R0 .euAN8L /r~2KZE }VJ>}i* 2PSExK57 Going concern GCN-T1HvA2 持续关注 )?[7}(4jI JE9v+a{7 Management representations ^aAs=KditO 与管理层的交涉沟通 fKY-@B[| _$>);qIP4 Audit finalization and the final review: unadjusted differences !I
?C8) 审核定稿和最后审查:未经调整的差异 U!|)M J
l\xE`-7 .Bl:hk\ 6. Reporting A2ye
^<-C. 报告 }XBF#BN 学会计论坛bbs.xuekuaiji.com [IOI&`?D Appendix o4FHR+u<M 附录 @3c'4O
Audit procedure kQ\ $0=6N9 审计程序 cN&Ebn