1. Assurance engagements and external audit
保证约定和外部审计 m}$7d5 ]wZlJK`K Materiality, true and fair presentation, reasonable assurance 0z
=?}xr 物质性,真实公平的描述,合理的保证 m4r<=o TFAd
Appointment, removal and resignation of auditors GyZpdp! 审计人员的的任命、免职和辞职 LsI8
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uv ;xl0J*r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1s _N!a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L[cP2X]NQ ,6 IKkyD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B{lj.S`mB 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 E Xxv qN"Q3mU^h* Engagement letter
QG=K^g 约定书(委托书) YZk.{#^ c j2RdBoCt 2. Planning and risk assessment Ab
In\,x 规划和风险评估 W;T5[ X=KC+1e General principles PWBcK_4i% 一般原则 M-8
`zA2 *6bO2LO" Plan and perform audits with an attitude of professional skepticism ;EB^1*AEw 持专业的怀疑态度计划和执行审计工作 G`Df'Yy
'N3)>!Y:8 Audit risks = inherent risk ×control risk ×detection risk SaIY-PC 审计风险=内在风险×控制风险×检查风险 `*ALb|4ilG &<LBz| Risk-based approach [Qqomm.[\w 基于风险的办法 RuGG3"| CUN1.i<pk8 Understanding the entity and knowledge of the business n'@*RvI: 了解商业的实质和知识 Z0[d;m* yu>o7ie+;Y Assessing the risks of material misstatement and fraud !T#EkMM 评估材料错报和舞弊的风险 x']Fe7nv
!<3!ORFO Materiality (level), tolerable error SU5O+;{`' 重要性(级别),可容忍误差 lc$wjK[w[ 2e9.U/9 Analytical procedures !pZ<{|cH 分析程序 +ag_ w} L++qMRk9 Planning an audit &/n*>%2 规划审计工作 hXh nJ Fs3
:NH Audit documentation: working papers tv_&PIu]L 审计文件:工作底稿 +[rQf<* 1,(WS
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The work of others K3iQ/j~a q 其他机构的文件 63i&< Q2!5 Rely on the work of experts :,ucJ| 依靠专家的工作 L54]l^ls> 2){O&8 A Rely on the work of internal audit N8iLI` 依靠内部审计工作 unih"};ou )Dp0swJ 3. Internal control %Gl1Qi+Po_ 内部控制 ;0U*N &
f Z(t7QFd The evaluation of internal control systems B!
P/? 对内部控制系统的评估 f`)*bx H:)_;k Tests of control N%?R( 控制测试 )8!*,e=4 |BUgsE Substantive procedures (time, nature, extent) f92z/5%V 实质性程序(时间,性质,程度) {_mVf
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L]e]<h( Transaction cycles: revenue, purchases, inventory, etc. %!r.)Wx|2 交易周期:收入,采购,库存等。 F{4v[WP) %Zp|1J'" h*R w^5,c 4.Audit evidence 'b0r?A~c= 审计证据 !6l*Jc3 Cs(sar:7 Obtain sufficient, appropriate audit evidence fwvwmZW 获取足够、适当的审计证据 :..WL;gC 0'HQ=pP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations *7E#=xb 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 9GRQ^E '#XT[\ The audit of specific items q^:VF()d_z 审计的具体项目 dr(-k3ex ;NH^+h Receivables: confirmation z)(W
x"> 应收帐款:确认 Se_]=>WI v2I? 5?j Inventory: counting, cut-off, confirmation of inventory held by third parties 2e-`V5{)b 存货:数量,减值,第三方持有存货的确认 /wax5FS'I, P@keg*5@ Payables: supplier statement reconciliation, confirmation sPG500=) 应付帐款:供应商的申明一致,确认 2n$Wey[ r^a:s] Bank and cash: bank confirmation Y!8F
W| 银行存款和现金:银行的确认 JEk'2Htx =7JSJ98 Auditing sampling $C sE[+k1 审计抽样 d]Y;rqjue :EAh%q
5.Review
Fuzb4Df 复核 0k{\W Aj|->Y Subsequent events k qL.ZR 随后发生的事件 zPc"r$'0U +ZwoA_k{ "V(P)_ w|6/ i/X XPU>} 4{ Going concern tfN[-
3)Z 持续关注 9=~ZA{0J Pmo<t6 Management representations |?
#JCG 与管理层的交涉沟通 e`S\-t?Z ol*,&C:{ Audit finalization and the final review: unadjusted differences SAdE9L =d 审核定稿和最后审查:未经调整的差异 bD0l^?Hu! lKw-C[ n."n?C'{ 6. Reporting yKoZj 报告 F_(~b 学会计论坛bbs.xuekuaiji.com 0U@#&pUc Appendix gu!!}pwV9 附录 /wLGf]0
Audit procedure Uffwzd! 审计程序 vMB61 |O