1. Assurance engagements and external audit
保证约定和外部审计 <w11nB) \]GGVI;u Materiality, true and fair presentation, reasonable assurance qid1b
b 物质性,真实公平的描述,合理的保证 B#4S/d{/ |Kn^w4mN Appointment, removal and resignation of auditors <M>#qd@c
审计人员的的任命、免职和辞职 e)og4 @f'
AWeJ2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion | &\^n2`> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Es,0'\m& ~l4Q~
' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h!;MBn`8 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 .?7So3 ^)'||Ly Engagement letter ^f"&}%" M 约定书(委托书) ri;r7Y9V9` ^:$j:w?j 2. Planning and risk assessment *xho 规划和风险评估 <#!8?o&i k.ww-nH General principles m
R"9&wq 一般原则 f(W,m
>.; UvoG<; Plan and perform audits with an attitude of professional skepticism ob)D{4
B' 持专业的怀疑态度计划和执行审计工作 ;+
!xZOmm Z 'Zd[."s Audit risks = inherent risk ×control risk ×detection risk SwQOFE/Dv~ 审计风险=内在风险×控制风险×检查风险 |O
'Hh7 sV;qpDXX Risk-based approach fG^7@Jw:G 基于风险的办法 J\9jsx!WQ eq7C]i
rH Understanding the entity and knowledge of the business VdYOm 了解商业的实质和知识 g!z8oPT ^O?l9(=/u Assessing the risks of material misstatement and fraud ZO]E@?Oav 评估材料错报和舞弊的风险 i,^>uf c lq
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Materiality (level), tolerable error P'KY.TjWb 重要性(级别),可容忍误差 !$4Q]@ } vjY);aQ Analytical procedures iOE9FW|e 分析程序 s"gKonwI2 F\I5fNs@ Planning an audit 7UY('
Q[ 规划审计工作 NO%|c|B| *(>F'>F1" Audit documentation: working papers q
oKQEG2 审计文件:工作底稿 3ytx"=B% 4"`=hu Q The work of others ]M02>=1 其他机构的文件 8JFnB(3xU Vu^Q4Z Rely on the work of experts jTGS6{E 依靠专家的工作 &^"s=g. LD7? . Rely on the work of internal audit $L $j
KNwf 依靠内部审计工作 h/fb<jIP1 )L&n)w 3. Internal control x`b~ZSNJ% 内部控制 ~QQEHx\4zZ @8T
Vr2uy The evaluation of internal control systems pb $ An<P 对内部控制系统的评估 c=uBT K
* 7cJO)cm0' Tests of control bUEt0wRR 控制测试 |^>L`6uo |~1rKzZwF
Substantive procedures (time, nature, extent) hv_pb#1Ks 实质性程序(时间,性质,程度) 8tG/VE[ ?et0W|^k Transaction cycles: revenue, purchases, inventory, etc. E#WjoIk 交易周期:收入,采购,库存等。 BHiw!S< Q7OnhGA rZwf%} 4.Audit evidence {g23[$X]N 审计证据 #Q!c42}M "m<eHz]D Obtain sufficient, appropriate audit evidence `:B
获取足够、适当的审计证据 w7.?zb !N JCQx8;V%I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C_g"omw40 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 +)''l 'IqK M The audit of specific items 9, sCJ5bb" 审计的具体项目 x1BDvTqW ;Fwm1ezx0 Receivables: confirmation v\r7.l:hf 应收帐款:确认 %^)Ja EUC @pEO@bbg> Inventory: counting, cut-off, confirmation of inventory held by third parties : Oz7R: 存货:数量,减值,第三方持有存货的确认 A(_^_p.| VAG+y/q Payables: supplier statement reconciliation, confirmation hIg,
0B 应付帐款:供应商的申明一致,确认 AU${0#WV_
!EyGJa[i Bank and cash: bank confirmation d"e%tsj 银行存款和现金:银行的确认 $=S'#^Z 1zEZ\G Auditing sampling '"G
%0y 审计抽样 Z1MJ!{@6 V+@%(x@D_ 5.Review
k(vEp] 复核 p.W*j^';Q Z ^9{Qq Subsequent events odn97,A 随后发生的事件 7.Kjg_N#Tr U{:(j5m ofJ]`]~VG fuIv,lDA +H m+#o Going concern X6"^:)&1M 持续关注 Y|qixpP E?c{02fu Management representations &j~|3 与管理层的交涉沟通 "3>*i!i B$[%pm`'2 Audit finalization and the final review: unadjusted differences po](6V 审核定稿和最后审查:未经调整的差异 uJ!s%s2g &s}@7htE Ns(L1'9= 6. Reporting =='{[[J 报告 p9] 7g% 学会计论坛bbs.xuekuaiji.com t5B|c<Hb\ Appendix BC0c c[x 附录 F~rYjAFTi Audit procedure Gk]qE]hi 审计程序 q9]^+8UP