1. Assurance engagements and external audit
保证约定和外部审计 N@6+DHt ^h\& l{e
Materiality, true and fair presentation, reasonable assurance dxfF.\BFDn 物质性,真实公平的描述,合理的保证 *oZ]k`-!8 UEHJ?
} Appointment, removal and resignation of auditors }@6ws/5 审计人员的的任命、免职和辞职 /6",#B}%b AQ+MjS, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VZF; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |iSd< n<q1itjD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4:wVT
;?a 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 1seWR" |z1er"zR) Engagement letter ;GQCq@)- 约定书(委托书) b$FK}D5 bji5X')~# 2. Planning and risk assessment w]1hoYuV 规划和风险评估 BPO)<bx_ O?,Grn%'. General principles +;,65j+n
一般原则 .Nk'yow t^Z-0jH Plan and perform audits with an attitude of professional skepticism tBUn
KPT 持专业的怀疑态度计划和执行审计工作 [
h&)h+xt f[1 s4Dp3- Audit risks = inherent risk ×control risk ×detection risk A; _Zw[ 审计风险=内在风险×控制风险×检查风险 qh9d.Q+n =1#obB Risk-based approach gug9cmA/Q7 基于风险的办法 xB4}9zN s &6="r} Understanding the entity and knowledge of the business ( fNG51h! 了解商业的实质和知识 GY`mF1b pSa
pF)1> Assessing the risks of material misstatement and fraud rF ?gKk 评估材料错报和舞弊的风险 d!57`bVOd Q&5s,)w- Materiality (level), tolerable error Hnft1
重要性(级别),可容忍误差 ?kM2/a"{G CH9Psr78 Analytical procedures _w}l, 分析程序 PPAcEXsIu H~$*
R7~ Planning an audit RE0ud_q2 规划审计工作 q!;u4J
o'EJ,8 Audit documentation: working papers
43.Q);4 审计文件:工作底稿 ]A&pXAM L}=DC =E The work of others O\J{4EB@. 其他机构的文件 F,8 ?du] eC{St0 Rely on the work of experts YMn*i<m 依靠专家的工作 kk>z,A4
h_ EvYe1Y- Rely on the work of internal audit 4^Ke?;v 依靠内部审计工作 &K*Kr=9N 1'B& e) 3. Internal control XjXz#0nR 内部控制 &>f] "l 8YD&q The evaluation of internal control systems v#|yr< 对内部控制系统的评估 _I?oR.ON33 +mPVI Tests of control XEBeoOX/ 控制测试 ^ItL_4 b+`qGJrej Substantive procedures (time, nature, extent) 7#&e0fw/I 实质性程序(时间,性质,程度)
"F=ta vw6>eT Transaction cycles: revenue, purchases, inventory, etc. }Uu#N H 交易周期:收入,采购,库存等。 yUjkRT&h D"msD" dsU'UG7
L 4.Audit evidence z3c7 审计证据 TKp2C5bX L1#_ Obtain sufficient, appropriate audit evidence 1
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获取足够、适当的审计证据 EK&";(x2( I5@8=rFk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p\P) 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 Tb:6IC7=" x1h&`QUP The audit of specific items :K~sazs7J 审计的具体项目 9m.MGJbQ_f "$/1.SX;] Receivables: confirmation iA<'i8$P 应收帐款:确认 i}e/!IVR3 WM
a`!Q Inventory: counting, cut-off, confirmation of inventory held by third parties xO^lE@a o 存货:数量,减值,第三方持有存货的确认 ]O>AD6P '|<r[K Payables: supplier statement reconciliation, confirmation 2bOl`{x 应付帐款:供应商的申明一致,确认 h1H$3TpP Jj/}GVNc7 Bank and cash: bank confirmation dT0>\9ZNr 银行存款和现金:银行的确认 {FX]1: ^T*!~K8A Auditing sampling + 9I|Fm 审计抽样 "G^TA:O:= $h}5cl 5.Review
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6$ 复核 .D*~UI b0/YX@ Subsequent events )FSEHQ 随后发生的事件 CH#K0hi .4ZOm'ko{ ^f57qc3nF \H9:%Tlp~4 a`8]TD Going concern Dlpmm2 持续关注 K$:+]fJK *$5p,m6G Management representations puLgc$? 与管理层的交涉沟通 {\vVzy,t7 f[
2PAz Audit finalization and the final review: unadjusted differences A;^ iy]" 审核定稿和最后审查:未经调整的差异 oHr0;4Lg6 'oK oF q(X7e 6. Reporting AusjN-I
L 报告 `*elzW 学会计论坛bbs.xuekuaiji.com A*vuS Qt( Appendix RO|8NC<oj 附录 BY&{fWUo Audit procedure ,"KfZf;? 审计程序 [V>s]c<4`o