1. Assurance engagements and external audit
保证约定和外部审计 2bJQTk _S
rp3V3]EE Materiality, true and fair presentation, reasonable assurance "I3@m%qv 物质性,真实公平的描述,合理的保证 ?9e_gV{&; (}Z@R#njH Appointment, removal and resignation of auditors I'A_x$ib6 审计人员的的任命、免职和辞职 B<5R Q6PHpaj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '(U-(wTC'/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 01wX `"I ]{3)^axW; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }AB,8n` 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 u+Y\6~=+ -`'I{g&A Engagement letter g;pcZ9o 约定书(委托书) bo2H]PL* CAfGH!l! 2. Planning and risk assessment cqQ#p2<% 规划和风险评估 /rK}?U 3@kf@Vf General principles pmuvg6@h 一般原则 GWZ
}7ake *=8JIs A>! Plan and perform audits with an attitude of professional skepticism mWoAO@}Y 持专业的怀疑态度计划和执行审计工作 Vr]id )(bW#- Audit risks = inherent risk ×control risk ×detection risk '~5LY!H(pT 审计风险=内在风险×控制风险×检查风险 )#?
"Gjf~ Vc 1\i Risk-based approach C[ NSkr 基于风险的办法 IHB}`e| z>LUH Understanding the entity and knowledge of the business 2L3)#22m* 了解商业的实质和知识 Px4)>/ z, nCUg,;_= Assessing the risks of material misstatement and fraud v[
.cd*b 评估材料错报和舞弊的风险 h{%nC>m; {#ZlM Materiality (level), tolerable error <CS(c|7 重要性(级别),可容忍误差 L{X_^ &Y!-%{e Analytical procedures Kz~ps
5 分析程序 6Y^23W F B^1>PE Planning an audit p*< 0"0 规划审计工作 xcd#& '=39+*6? Audit documentation: working papers \HqNAE2T 审计文件:工作底稿 /Gd=n /NLui@|R The work of others \d6C%S! 其他机构的文件 *1uKr9 s]HOGJJz Rely on the work of experts I4'5P}1yp 依靠专家的工作 U bXh,QEG* Dt}JG6 S Rely on the work of internal audit C_(
*>!Z% 依靠内部审计工作 >=qf/K+# 2y//'3[ 3. Internal control ,kiv>{ 内部控制 (jnQ
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d MMb The evaluation of internal control systems ? E1<!~ 对内部控制系统的评估 )P%ZA)l%_o uW=k K0E Tests of control *T-<|zQ 控制测试 |nc@"OJ lNy.g{2f<m Substantive procedures (time, nature, extent) _>5(iDW0
实质性程序(时间,性质,程度) q_Q/3rh ^&B@Uw5{ Transaction cycles: revenue, purchases, inventory, etc. ojafy} 交易周期:收入,采购,库存等。 l}a)ZeR1 S
^"y4-2 >W%EmnLK 4.Audit evidence cA2V2S) 审计证据 -C;^3R[
O rxe>}ZO Obtain sufficient, appropriate audit evidence
zkt+7,vI 获取足够、适当的审计证据 |WQBDB`W q['Euy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FTX=Wyr 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 y0{u<"t%w #pT"BSz] The audit of specific items c'^?/$H| 审计的具体项目 K`yRr`pW $~~Jw] Receivables: confirmation US+Q~GTA 应收帐款:确认 /@wg>&L] Z)e/!~""] Inventory: counting, cut-off, confirmation of inventory held by third parties ~d
o9;8v 存货:数量,减值,第三方持有存货的确认 V39g,=`b% j:^#rFD4? Payables: supplier statement reconciliation, confirmation .S!mf 应付帐款:供应商的申明一致,确认 e|NG"< b[sx_b Bank and cash: bank confirmation Y4OPEo 5o 银行存款和现金:银行的确认 qt"G[9; m.JBOq= Auditing sampling ."TxX.&HE 审计抽样 l\E%+?K+^ AhCW'. 5.Review
}v@dL3{f 复核 1[mXd XQrF4l Subsequent events P!$Zx)T 随后发生的事件 % "kPvI3Y ~De"? Hta y-PB } }Q)#[#e 6}Vf\j~ Going concern kj|6iG
持续关注 dah[:rP,n{ V8e>l[tH Management representations %OtFHhb 与管理层的交涉沟通 N@;?CKU 8/DS:uM Audit finalization and the final review: unadjusted differences @*
F"Q1 wI 审核定稿和最后审查:未经调整的差异 6h>wt-tRC >L|;|X!m9\ )bA;?i 6. Reporting _U$<xVnP 报告 .0p0_f= 学会计论坛bbs.xuekuaiji.com :Gv1?M Appendix b[__1E9v' 附录 $[9%QQk5<L Audit procedure !ds
"9w 审计程序 7WZrSC