1. Assurance engagements and external audit
保证约定和外部审计 "H6DiPh.E -K PbA`j+ Materiality, true and fair presentation, reasonable assurance ,9=5.+AJ 物质性,真实公平的描述,合理的保证 wTqgH@rGtR F@[l&`7 Appointment, removal and resignation of auditors 64Q{Yu
I 审计人员的的任命、免职和辞职 ONg_3vD{ !Vy/-N Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z;D[7tT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8H;yrNL p%8y!^g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kowBB0
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 o#CNr5/ [/\}:#MLe Engagement letter "RiY#=}sm 约定书(委托书) QrDI$p7;' uK1DC i 2. Planning and risk assessment 5!-'~W 规划和风险评估 Dhv ^}m@ b@"#A8M General principles FZO}+ P 一般原则 l 'm!e '7_ -6@#Nq_iWU Plan and perform audits with an attitude of professional skepticism ?`lIsd 持专业的怀疑态度计划和执行审计工作 s&TPG0W m?0caLw< Audit risks = inherent risk ×control risk ×detection risk l*^c?lp) 审计风险=内在风险×控制风险×检查风险
3P N<J Sjv_% C$ Risk-based approach c7Jfo
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V 基于风险的办法 SN'j?- 7M7sq-n5z Understanding the entity and knowledge of the business yp9vgUs 了解商业的实质和知识 ,Y ./9F @vs+)aRa Assessing the risks of material misstatement and fraud }Ox5,S}ra 评估材料错报和舞弊的风险 ,=jwQG4wq [`2V!rU Materiality (level), tolerable error Lk#8G>U 重要性(级别),可容忍误差 lf-1;6nyk" |ZC@l^a7 Analytical procedures +~Wg@ 分析程序 Xw)W6H| zsOOx%
+ Planning an audit Y?IvG&]) 规划审计工作 crTRfqF > &tmdE Audit documentation: working papers '(fQtQ% 审计文件:工作底稿 |$
%0&59q]LM The work of others |q!O~<H@ 其他机构的文件 '3Ro`p{ r^zra|] Rely on the work of experts .|
UIZwW0 依靠专家的工作 1K\zamBg `cg
yiJ Rely on the work of internal audit jJbS{1z 依靠内部审计工作 &1 t84p:^= >W>3w 3. Internal control ZW>iq M^9 内部控制 Qv1<)&Ft< ((Uw[8#2` The evaluation of internal control systems %/.yGAPkx 对内部控制系统的评估 mM(Z8PA9- zPm|$d Tests of control *{<460`!q 控制测试 tw
k }-/oL+j Substantive procedures (time, nature, extent) &+|bAn9AJ 实质性程序(时间,性质,程度) Iw;i ". xlIVLv6dO Transaction cycles: revenue, purchases, inventory, etc. wNvq['P 交易周期:收入,采购,库存等。 LiyR,e 7/e25LS!`U hik.c3 4.Audit evidence ~`yO@f;D 审计证据 XmJ ?oPr7 1 EL#T& Obtain sufficient, appropriate audit evidence z#HNJAQ#| 获取足够、适当的审计证据 =[do([A #kQ1,P6,( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {
Ri6975 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 jI/#NCKE {iXQUj
The audit of specific items s7?d_+O 审计的具体项目 ?+_Y!*J2b thLx!t Receivables: confirmation l3N '@GO 应收帐款:确认 <IBWA0A=8a Sc14F
Fs Inventory: counting, cut-off, confirmation of inventory held by third parties &iO53I^r/ 存货:数量,减值,第三方持有存货的确认 7<0oK|~c# `|p8zV Payables: supplier statement reconciliation, confirmation \ lW*.< 应付帐款:供应商的申明一致,确认 0u}+n+\g lk4U/: Bank and cash: bank confirmation 7hlzuZob+y 银行存款和现金:银行的确认 "M}3T?0 O O[+\` 63F= Auditing sampling ]u|5ZCv0 审计抽样 Ug#EAV<m w&eq
*q 5.Review
"Wg5eML0 复核 8}aSSL] @{@
DGc Subsequent events 0ky3rFSh1 随后发生的事件 f?lnBvT|b oM!zeJNA m$`4.>J Ow0( q^H< a(_3271 Going concern D\Fu4Eg 持续关注 &[t} /+) Wgm{
]9Q Management representations "lA8CA 与管理层的交涉沟通
Iuve~ugO CqLAtS X7 Audit finalization and the final review: unadjusted differences DD'RSV5] 审核定稿和最后审查:未经调整的差异 w
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# ^f] 9^U{ 6. Reporting
\iH\N/ 报告 &UQP9wS4v 学会计论坛bbs.xuekuaiji.com Mk/ZEy q^ Appendix $r1{Nh 附录 _N"c,P
0 Audit procedure &; [0.:; 审计程序 ]RuH6d2d|