1. Assurance engagements and external audit
保证约定和外部审计 R/^
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Materiality, true and fair presentation, reasonable assurance K_
lVISBQ 物质性,真实公平的描述,合理的保证 I+ es8 A/7X9ir Appointment, removal and resignation of auditors
PlYm& 审计人员的的任命、免职和辞职 ?=VOD #) VyRsPg[( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q %0Cg= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +525
{Tj 4CQ"8k(S" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T~fmk
f$ 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 c*`>9mv >HPdzLY? Engagement letter 6l$L~> 约定书(委托书) QI]Ih Dfd-^
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2. Planning and risk assessment }<PxWZ`,\ 规划和风险评估 ^1Xt]T`e &20P,8@ General principles ?<Y+peu 一般原则 K^rIG6 k z"3ZDR Plan and perform audits with an attitude of professional skepticism J(#mtj>v_ 持专业的怀疑态度计划和执行审计工作 _5MNMVLwW w#N?l!5 Audit risks = inherent risk ×control risk ×detection risk (_r EAEo 审计风险=内在风险×控制风险×检查风险 ]I/Vb s DMF
-Y-h Risk-based approach 7O`o ovW$ 基于风险的办法 >K# ,cxY jKZt~I Understanding the entity and knowledge of the business s4 %(
>Q 了解商业的实质和知识 aZKOY W$qd/'% Assessing the risks of material misstatement and fraud tRw@U4=y 评估材料错报和舞弊的风险 0t#g} 9_fePS|Z4 Materiality (level), tolerable error W>M~Sk$v 重要性(级别),可容忍误差 g(O;{Q_ y<XlRTy[} Analytical procedures i)Lp7m z 分析程序 j5Un1 1Uf*^WW4 Planning an audit k>E`s<3 规划审计工作 1! p/6 ;nmM7T
Z; Audit documentation: working papers fag^7r z 审计文件:工作底稿 19(Dj&x
0Q5 93F The work of others VGw(6`|! 其他机构的文件 ==/n(LBD j<pw\k{i Rely on the work of experts
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F 依靠专家的工作 9Q W&$n^ dSIH9D Rely on the work of internal audit K?#]("De6 依靠内部审计工作 ^D@b;EyK gM>=%/. 3. Internal control rZ_>`}O2 内部控制 Lc<eRVNd, +Ra3bj l The evaluation of internal control systems 4c~>ci,N?( 对内部控制系统的评估 O`cu_ IGFGa@C Tests of control |m,VTViv;i 控制测试 ^TXf sQs {OT:3SS7 Substantive procedures (time, nature, extent) SW(q$i 实质性程序(时间,性质,程度) p4VqV6LwD #>@z
2K7 Transaction cycles: revenue, purchases, inventory, etc. ~9D~7UR 交易周期:收入,采购,库存等。 +TN9ujL6@ Qq0l*)mX *! :QdWLq 4.Audit evidence AB.(CS=i 审计证据 ,D80/2U^ P\~{3U Obtain sufficient, appropriate audit evidence y[0`hSQ)~ 获取足够、适当的审计证据 lm'Zy"~:: [A~G- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations eIPG#A 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 V7=SV:+1or OIaYHA The audit of specific items |bZM/U= 审计的具体项目 N4^5rrkL 8{&["? Receivables: confirmation H5wb_yBQ+ 应收帐款:确认 #Gv{UU$] g?/XZ5$a5 Inventory: counting, cut-off, confirmation of inventory held by third parties f1{z~i9@$ 存货:数量,减值,第三方持有存货的确认 nl/UdgI ro| vh\y Payables: supplier statement reconciliation, confirmation FT\?:wpKa 应付帐款:供应商的申明一致,确认 h.tY 'F 0x)dnq\ Bank and cash: bank confirmation 2BB<mv
K4 银行存款和现金:银行的确认 8IY19>4'5J BQgoVnQo_c Auditing sampling G`]w?
Di4 审计抽样 ~o15#Pfn/ B0mLI%B 5.Review
&d$~6'x* 复核 k{Lv37H 5vZ#b\;#V Subsequent events ):6- 随后发生的事件 ?F$6;N6x |w)5;uQ&\ zjM/M @Jv#
fr !Rw&DFU Going concern `6w#8} 持续关注 }Zl"9A#K SN]LeXesS Management representations L`K;IV%; 与管理层的交涉沟通 Ky9W/dCR z: G}>fk5 Audit finalization and the final review: unadjusted differences H7IW"UkBR
审核定稿和最后审查:未经调整的差异 6}&^=^- aw$Y`6,S $B _Nc*_e 6. Reporting 6$e]i|e 报告 W,N L*($^ 学会计论坛bbs.xuekuaiji.com ;) pl{_ Appendix jUY+3"?
附录 YF[$Q=7. Audit procedure J|j;g!fK 审计程序 wJIB$3OT