1. Assurance engagements and external audit
保证约定和外部审计 ANT^&NjJ7 z W+wtYV4 Materiality, true and fair presentation, reasonable assurance $9W9* WQL 物质性,真实公平的描述,合理的保证 *:\QD 8 ^ F<'g6f Appointment, removal and resignation of auditors
} k5pfz 审计人员的的任命、免职和辞职 w?Q@"^IL j1
/J9F' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N66jFRA;x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /3Se*"u 2a?
d:21 B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "G`)x+<~Z8 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 R?l>Vr
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t Engagement letter 3*8#cSQ/6o 约定书(委托书) ^GRd;v=-@ q/4PX 2. Planning and risk assessment g@nE7H1V 规划和风险评估 NiWooFPKJ ig?]kZ General principles _II;$_N 一般原则 #lJF$ Ui?t@. Plan and perform audits with an attitude of professional skepticism {?5EOp~ 持专业的怀疑态度计划和执行审计工作 iT.hXzPzr* DK4V/>@8 Audit risks = inherent risk ×control risk ×detection risk &3u*
zV$ 审计风险=内在风险×控制风险×检查风险
4[Oy3.-c Q%t8cJL Risk-based approach [$] JvF 基于风险的办法 hTg%T#m R \`,Q'3 Understanding the entity and knowledge of the business ]^j)4us 了解商业的实质和知识 zH|!O!3"4 *a$z!Ma3h Assessing the risks of material misstatement and fraud 2RM0ca_F 评估材料错报和舞弊的风险 +j`*?pPD(. D, 3x:nK Materiality (level), tolerable error :k(aH Ua 重要性(级别),可容忍误差 {H0B"i (U|W=@8` Analytical procedures T_\GvSOI 分析程序 Gc
SX5c rJ<v1Yb Planning an audit B}*xrPj 规划审计工作 noL<pkks~R *,Y+3yM Audit documentation: working papers 6oJ~Jdn' 审计文件:工作底稿 }dB01Jl
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>nTGvLOq The work of others FQ O6w' 其他机构的文件 tWc!!Hf2j gy* N)iv% Rely on the work of experts \/lS!+~''] 依靠专家的工作 &4BN9`|: Soop)e
Rely on the work of internal audit ]1p&*xX:Bj 依靠内部审计工作 Kb4u)~S: &LYU#$sj 3. Internal control >eJk)qM 内部控制 ot,<iE#za jQ7RH/?_ The evaluation of internal control systems !xa,[$w(^ 对内部控制系统的评估 SJ+.i
u/ Zx`hutCv Tests of control \Dr@n^hk@[ 控制测试 =zI
eZ7 k*lrE4::a Substantive procedures (time, nature, extent) 4Jo:^JV 实质性程序(时间,性质,程度) qFvtqv2 "4L' 2w+ Transaction cycles: revenue, purchases, inventory, etc. ZRcY; ? 交易周期:收入,采购,库存等。 4d6F4G4U Y+WOU._46I Vh'H5v^ 4.Audit evidence HM--`RJ 审计证据 J^1w& 40 Oja)J-QXb Obtain sufficient, appropriate audit evidence w9z((\5 获取足够、适当的审计证据 P
VV \@ ZmYp!B_~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [l'~> 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 Z&/;6[ )/f,.Z$ The audit of specific items kGX`y.-[ 审计的具体项目 5H?`a7q N aA0aW=R Receivables: confirmation _RjM . 应收帐款:确认
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Z_ n_?<q{GW Inventory: counting, cut-off, confirmation of inventory held by third parties spn1Ji 存货:数量,减值,第三方持有存货的确认 wCc:HfmjJ ZYkeW Payables: supplier statement reconciliation, confirmation 0
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sv 应付帐款:供应商的申明一致,确认 1kTJMtZG~ d<: VoQM6M Bank and cash: bank confirmation N6yqA)z?; 银行存款和现金:银行的确认 J;'?(xO3\ [ nYwJ Auditing sampling nG{jx_{` 审计抽样 [YJP %,>> <8 5.Review
1<fEz 复核 I)DLnnQQ q4(&.Al\@ Subsequent events >l'QX( 随后发生的事件 m5f/vb4l _0^<)OSY K3'`!K a* Z]oa+W+ 0B1*N_.L@ Going concern MT;<\T 持续关注 S 8h/AW6l s`GSc)AI Management representations Alh%Z\ 与管理层的交涉沟通 +<@7x16 Bn47
O~ Audit finalization and the final review: unadjusted differences 0XL
x@FYn 审核定稿和最后审查:未经调整的差异
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gXli) #Rjm3#gc 6. Reporting vF3>nN(] 报告 F!j@b!J8 学会计论坛bbs.xuekuaiji.com ~"brfjd| Appendix 6$@Pk<w 附录 tSE6m - Audit procedure 5K{(V^88F 审计程序 `;5UlkVZ5