1. Assurance engagements and external audit
保证约定和外部审计 zd1X(e<|{ o[C,fh,$ Materiality, true and fair presentation, reasonable assurance 3f;W+^NY 物质性,真实公平的描述,合理的保证 -[\+~aDH, \^7D%a=;C Appointment, removal and resignation of auditors Gn}G$uk61 审计人员的的任命、免职和辞职 ^HpUbZpat) &DnX6%2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RRGo$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &P
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O)J$j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Uy8r
!9O 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 [l;9](\8O ruMS5OqM Engagement letter u=epnz:< 约定书(委托书) ^Fmp"[q d@o1<Q 2. Planning and risk assessment Qrr8i:Y^ 规划和风险评估 \[m{ &%^G ZaxBr General principles ["N{6d&Q 一般原则 UPs7{We W >lZ9Y{Y4v Plan and perform audits with an attitude of professional skepticism \>}G|yL 持专业的怀疑态度计划和执行审计工作 &O0@)jIV DEmU},<S Audit risks = inherent risk ×control risk ×detection risk
{*EA5; 审计风险=内在风险×控制风险×检查风险 -)S(eqq1 z)z_] c-X+ Risk-based approach E_t ^osY& 基于风险的办法 :Taequ
k TF_~)f(` Understanding the entity and knowledge of the business JA .J~3 了解商业的实质和知识 sj@B0R=Qo :nk $?5ib Assessing the risks of material misstatement and fraud tS1(.CRk 评估材料错报和舞弊的风险 .W>LsEk zqd_^
Materiality (level), tolerable error pq<302uBQ 重要性(级别),可容忍误差 #0yU
K5J /uXEh61$8 Analytical procedures Q?e]N I^ 分析程序 N{6
-rR Qw&It Planning an audit eVDO]5? 规划审计工作 C_c*21X ?`jh5Kw%y Audit documentation: working papers 5W
UM"eBwL 审计文件:工作底稿 (%`
R{Y Yv}V =O% The work of others <,r(^Ntz 其他机构的文件 s\7]"3:wD U
_QCe+ Rely on the work of experts \YV`M3O 依靠专家的工作 IaDN[:SX =!@5! Rely on the work of internal audit !F@9xG 依靠内部审计工作 Sb9O#$89 }3{ x G+, 3. Internal control .?C-J 内部控制 BQ\
o?={ /hx|KC&:e The evaluation of internal control systems !KYX\HRW 对内部控制系统的评估 az5 $. +W{ELdup%q Tests of control 6jdNQC$#B 控制测试 _]g?3Gw7! *G]zN "Y Substantive procedures (time, nature, extent) Lm-yTMNPn 实质性程序(时间,性质,程度) z?9vbx jJ(()EJ Transaction cycles: revenue, purchases, inventory, etc. ukZ>_ke`+ 交易周期:收入,采购,库存等。 _A[k&nO!&J ENmfbJ4d~ ]VarO' 4.Audit evidence ,5tW|=0@ 审计证据 ,-55*Rb i dZSv=UY) Obtain sufficient, appropriate audit evidence H)eecH$K 获取足够、适当的审计证据 !!jitFHzb )Ha
`> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Pz=x$aY 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 >= G{.H SCXH{8SS The audit of specific items G;^}, %< 审计的具体项目 **].d;~[l G4VdJ(_ Receivables: confirmation e:&+m `OSH 应收帐款:确认 C`p)S`d W.B;Dy,Y Inventory: counting, cut-off, confirmation of inventory held by third parties }"V$li 存货:数量,减值,第三方持有存货的确认 QT!!
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f ~E]ct F Payables: supplier statement reconciliation, confirmation &zGf`Zi6*% 应付帐款:供应商的申明一致,确认 R:Pw@
2}NWFM3C Bank and cash: bank confirmation (JgW")M`cY 银行存款和现金:银行的确认 r)9&'m .: 5
1,RbADB Auditing sampling -uE2h[X| 审计抽样 ;q8tOvQ eU[f6OGqC 5.Review
`PV+.V} 复核 m!Iax]D{ :^G;`T`L Subsequent events Lc0U-!{G 随后发生的事件 ?Re6oLm<B xaM?
B7 H[cHF M;14s*g 5BztOYn, Going concern B4/0t:^I 持续关注 "*ot:;I d]kP@flOV Management representations M[;N6EJH 与管理层的交涉沟通 )yHJc$OlMx YY&3M Audit finalization and the final review: unadjusted differences R(i2TAaaU 审核定稿和最后审查:未经调整的差异 Ql%0%naq1 nb
-Je+ ftL>oOz[ 6. Reporting |GDf<\ 报告 FN25,Q8:*I 学会计论坛bbs.xuekuaiji.com /SXms'C Appendix `|["{j}^ 附录 Ca&p;K9FR Audit procedure c`hj^t 审计程序 01/?