1. Assurance engagements and external audit
保证约定和外部审计 kR]!Vr*yh =PUt&`1.a Materiality, true and fair presentation, reasonable assurance ay1YOfa* 物质性,真实公平的描述,合理的保证 ZPc
@Zr`z 6}75iIKi Appointment, removal and resignation of auditors iY`%SmB 审计人员的的任命、免职和辞职
f?oa" c;{Q,"9U Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {x:ZF_wbb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :q
ti >a"Z\\dF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $k0kk 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 df*5,NV'-* uqM yoIc Engagement letter _tSAI 约定书(委托书)
!l_lo`) o]Ol8I 2. Planning and risk assessment xO1[>W 规划和风险评估
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_8 General principles FW) x:2BG 一般原则 0OT\"O~S[ /D
5` Plan and perform audits with an attitude of professional skepticism ;^La"m 持专业的怀疑态度计划和执行审计工作 l_EM8pL,f kxp); Audit risks = inherent risk ×control risk ×detection risk $KUos+% 审计风险=内在风险×控制风险×检查风险 z ?[r |X,|QC*7? Risk-based approach vy_D
>tp 基于风险的办法 4Y,R-+f N;Dni#tQ` Understanding the entity and knowledge of the business AgOp.~*Z~V 了解商业的实质和知识 w$H^q
!( jx.[#6e Assessing the risks of material misstatement and fraud xfy1pS.[: 评估材料错报和舞弊的风险 .~Fp)O:! )'/|) Materiality (level), tolerable error ^Y u6w\QM 重要性(级别),可容忍误差 NM]s8cK_ N>Eqj>G Analytical procedures <EPj$:: 分析程序 %uJ<M-@r=u GiP`dtK
Planning an audit tniDF>Rb 规划审计工作 c~{9a_G *.~6S3} Audit documentation: working papers BYO"u6 审计文件:工作底稿 UbEb&9} ysmNio The work of others 1rKlZsZ#* 其他机构的文件
%ObLWH' vo\fUT@k Rely on the work of experts /&CmO>^e 依靠专家的工作 CM<]ZG7 YY&l?*M< Rely on the work of internal audit 4(Ov1a> 依靠内部审计工作 h Ggx
gXonF' 3. Internal control
}8@M@ 内部控制 ,ldI2] KhCzD[tf The evaluation of internal control systems /n5F(5< 对内部控制系统的评估 NE/m-ILw :C}2= Tests of control A#nun 控制测试 U\veOQ;mW [zL7Q^~ Substantive procedures (time, nature, extent) ZunCKc 实质性程序(时间,性质,程度) Xcrk;!IB? e1>aT
u@ Transaction cycles: revenue, purchases, inventory, etc. "6R
5+ 交易周期:收入,采购,库存等。
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f OHl a-"k/P# UOGuqV- 4.Audit evidence
%r-V2) 审计证据 i
`s|,"0o qw7@(R'" Obtain sufficient, appropriate audit evidence &?uz`pv2 获取足够、适当的审计证据 yC3yij<oR L lw&& K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q\GDrdA 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 6*qL[m.F[o aWwPvd3 The audit of specific items :}h>by= 审计的具体项目 >_c5r?]S G \S*$UE]uG
Receivables: confirmation (x"BR 应收帐款:确认 'zEI;v < -uc."6\ Inventory: counting, cut-off, confirmation of inventory held by third parties Q.9qImgN 存货:数量,减值,第三方持有存货的确认 E,wVe[0)f "+z?x~rk Payables: supplier statement reconciliation, confirmation 3#vinz 应付帐款:供应商的申明一致,确认 Yz4_vePh+5 c9\2YKo Bank and cash: bank confirmation +vNZW@_$D 银行存款和现金:银行的确认 DbZ0e5 4EXB;[] Auditing sampling ]l@ qra 审计抽样 ui"3ak+F FYb34LY 5.Review
( 7ws{) 复核 u>Rb
?` Wxkx,q? Subsequent events 6oinidB[l 随后发生的事件 p1D[YeF4 Z2Zq'3* jSOS}!= _TUk(Qe &(zfa&j| Going concern
tM,%^){p$ 持续关注 H{?9CxYa YC=S5; Management representations ewuXpv%vwW 与管理层的交涉沟通 ?sBh=Ds !j1[$% =# Audit finalization and the final review: unadjusted differences QN>7~=` 审核定稿和最后审查:未经调整的差异 ?
b[n|^wS PSRzrv$l z305{B:Y 6. Reporting Uw/l>\ 报告 tu>{ 学会计论坛bbs.xuekuaiji.com j'HkBW:L Appendix Kzb`$CGK 附录 [ U8$HQ+x Audit procedure B51kV0 审计程序 3Wcy)y>2Ap