1. Assurance engagements and external audit
保证约定和外部审计 [!z,lY> Q20%"&Xp] Materiality, true and fair presentation, reasonable assurance 6wxs1G 物质性,真实公平的描述,合理的保证 nrb Ok4Dz 1"g<0
W Appointment, removal and resignation of auditors iB{V^ksU 审计人员的的任命、免职和辞职 a
=QCp4^ 36NpfTW Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :%.D78& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7L??ae
=Uh$&m Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^s=8!=A( 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 nwWJ7M,A v1[29t<I! Engagement letter 9iq_rd] 约定书(委托书) ]oxZ77ciL +0~YP*I`/ 2. Planning and risk assessment YMgNzu 规划和风险评估 _LPHPj^Pg w@b)g General principles q7!{?\T% 一般原则 2?5>o!C }
}[2SH'nH Plan and perform audits with an attitude of professional skepticism Zh,71Umz 持专业的怀疑态度计划和执行审计工作 jF>[?L <m m[S Audit risks = inherent risk ×control risk ×detection risk z}@7'_iJ 审计风险=内在风险×控制风险×检查风险 YN,A)w:] NgwbQ7) Risk-based approach "{n&~H` 基于风险的办法 RpK@?[4s R2; Understanding the entity and knowledge of the business O}P`P'Y|' 了解商业的实质和知识 OPi0~s =WLY 6)]A Assessing the risks of material misstatement and fraud Gq6*SaTk 评估材料错报和舞弊的风险 Th%zn2R B Kgv T"s. Materiality (level), tolerable error H[gWGbPq7 重要性(级别),可容忍误差 q<J~ ~' -12U4h<e Analytical procedures \lY
_~*J 分析程序 iwq!w6+ C}X\|J Planning an audit "8/,Y"W" 规划审计工作 <GJbmRc| 2T1q?L?] Audit documentation: working papers OVJ0}5P* 审计文件:工作底稿 mR~&)QBP. =-T]3! The work of others
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11| 其他机构的文件 T+$[eWk"a @ 7u 0v Rely on the work of experts N;R^h? ' 依靠专家的工作 n|hNM?v cS$_\65 Rely on the work of internal audit edD)TpmE, 依靠内部审计工作 5N]"~w* jylD6
IT 3. Internal control QWU[@2@%r 内部控制 "|NI]Kv #z(]xI)" The evaluation of internal control systems *hrvYil2b 对内部控制系统的评估 }qUX=s
GG NRuNKl.v Tests of control t:S+%u U 控制测试 gr{ DWCK |:o4w Substantive procedures (time, nature, extent) _GPe<H 实质性程序(时间,性质,程度) zqku e%^?- Zfw,7am/ Transaction cycles: revenue, purchases, inventory, etc. 6b,V;#Anj 交易周期:收入,采购,库存等。 7^Uv7<pw V+\Wb[zDJ TvM~y\s 4.Audit evidence zCA2X
!7F 审计证据 e.%nRhSs3 =D(j)<9$A Obtain sufficient, appropriate audit evidence ?M2J wAK5 获取足够、适当的审计证据 [UR-I0 s!/ l] vm=7: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations pCDmXB 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 #Y!a6h+ YUb_y^B^ The audit of specific items RCrCs 审计的具体项目 iscz}E,Y qK+5NF| Receivables: confirmation }ZI
7J 应收帐款:确认 R_KH"`q LeQjvW9y Inventory: counting, cut-off, confirmation of inventory held by third parties /FII07V 存货:数量,减值,第三方持有存货的确认 cL ]1f =|=(l)8 Payables: supplier statement reconciliation, confirmation OI*H,Z" 应付帐款:供应商的申明一致,确认 hp2t"t NbobliC= Bank and cash: bank confirmation =]t| ];c% 银行存款和现金:银行的确认 4*L_)z&4; (Z*!#}z
` Auditing sampling #E?4E1bnB 审计抽样 J,hCvm EnR}IY&sI 5.Review
R-:2HRaA 复核 3]>| i wJ]d&::@h Subsequent events SBpL6~NW 随后发生的事件 ]d]]'Hk [
3Gf2_ \m,PA'nd/ XSDpRo Y73C5.dNcE Going concern do%&m]#; 持续关注 eRYK3W )4OxY[2J Management representations ixFi{_ 与管理层的交涉沟通 hM{bavd NUZl`fu1Z4 Audit finalization and the final review: unadjusted differences 9p/Bh$vJ 审核定稿和最后审查:未经调整的差异 . vV|hSc -~0^P,yQ S!UaH>Rh 6. Reporting H)?z
#x 报告 Wri<h:1 学会计论坛bbs.xuekuaiji.com Sf'CN8 Appendix A<{{iBEI` 附录 WY/}1X9.% Audit procedure &HW9Jn 审计程序 Ie_wHcM<