1. Assurance engagements and external audit
保证约定和外部审计 tVJ}NI # O!#yPSq? Materiality, true and fair presentation, reasonable assurance uN1(l}z$ 物质性,真实公平的描述,合理的保证 t.'| [pOV Hbz >D5$ Appointment, removal and resignation of auditors d%tF~|#A% 审计人员的的任命、免职和辞职 <:=}1t.Z 4E[ 9)n+YV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p&'oJy.P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b?D
hhf R$qp3I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $*EK
v'g[n 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 S !Dq8 }c/p+Wo Engagement letter ?2h)w=dO 约定书(委托书)
_ZUtQ49 Qu4Bd|`(k 2. Planning and risk assessment IK~'ke 规划和风险评估 m]t`;lr< -90qG"@ General principles [|{2&830 一般原则 LRNgpjE} {OHaI ; Plan and perform audits with an attitude of professional skepticism V'[Lqe,y 持专业的怀疑态度计划和执行审计工作 EXt?xiha? aH6{_eY Audit risks = inherent risk ×control risk ×detection risk ^&gu{kP 审计风险=内在风险×控制风险×检查风险 *fs'%"w- q1C) *8*g Risk-based approach #NU;$& 基于风险的办法 )*j>g38? J,@SSmJ` Understanding the entity and knowledge of the business 05_aL` &eb 了解商业的实质和知识 72J@Dc #
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Assessing the risks of material misstatement and fraud )*!"6d)^ 评估材料错报和舞弊的风险 ID+o6/V8 NCm>iEeY Materiality (level), tolerable error a%R'x] 重要性(级别),可容忍误差 b5r.N1ms 3Yu1ZuIR Analytical procedures ~fL:pVp 分析程序 Gwl]sMJ g5THkxp Planning an audit 7S"W7O1> 规划审计工作 ;IklS*p] pv/LTv Audit documentation: working papers X~ca8!Dq 审计文件:工作底稿 VXr'Z a>w@9 The work of others GTvp)^h 其他机构的文件 SRL`!
\1k(4MWd Rely on the work of experts tG1,AkyZ 依靠专家的工作 | g o jb V4c$V]7 Rely on the work of internal audit O0|**Km\+ 依靠内部审计工作 '<(S*&s Yc5{M*w 3. Internal control W*D]?hXU; 内部控制 ^;o
n r3~~4Q4XI> The evaluation of internal control systems hN(sz 对内部控制系统的评估 3_%lN4sz
aD5jy Tests of control :` FL95 控制测试 2|J>e(&akY .QwwGm Substantive procedures (time, nature, extent) 8#NI`s* 实质性程序(时间,性质,程度) G=rgL'{ .uu[f2.N+ Transaction cycles: revenue, purchases, inventory, etc. ;'^5$q 交易周期:收入,采购,库存等。 eVRFb#EU0e h>s|MZQ:* o;.6Y `-fJ 4.Audit evidence y^M~zOe 审计证据 K6vF}A| FbvwzZ Obtain sufficient, appropriate audit evidence 3Thb0\<" 获取足够、适当的审计证据 K|"97{*|2 /jBjqE;_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #Y)Gos 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 8H0d4~Wg ^]iIvIp The audit of specific items DA>
_9o/l 审计的具体项目 ('SA9JG eRI'pi[#. Receivables: confirmation ~
NO9s 应收帐款:确认 cmw2EHTT< H@!\?5I Inventory: counting, cut-off, confirmation of inventory held by third parties <<xUh|zE 存货:数量,减值,第三方持有存货的确认 s)?=4zJ RTHe#`t Payables: supplier statement reconciliation, confirmation AOh\%|} 应付帐款:供应商的申明一致,确认 {J`]6 ba YMlnC7?_/ Bank and cash: bank confirmation b<]--\ 银行存款和现金:银行的确认 D{%l 4og r9),F.6, Auditing sampling -ahSFBZlg 审计抽样 fSe$w#*I ]Q?`|a+i 5.Review
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N j8 复核 K^H{B& b8
(A\X+S( Subsequent events P>*B{fi^ 随后发生的事件 2`
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cX b4l=Bg" v' x)AbbC |sQC:y> iL^bf* Going concern
AKKp-I5 持续关注 .XD.'S =qQH,{]c6 Management representations
@P1#) 与管理层的交涉沟通
pS1f y] 6 WD( Audit finalization and the final review: unadjusted differences Ro&s\T+d 审核定稿和最后审查:未经调整的差异 8T:?C~" \0K3TMl)J 9Ai e$= 6. Reporting J(k\Pz* 报告 <ptskbu 学会计论坛bbs.xuekuaiji.com 7Wd}H Z Appendix {_ &*"bK 附录 F&ud|X=m Audit procedure J}$St|1y 审计程序 wt8?@lJ"/