1. Assurance engagements and external audit
保证约定和外部审计 bEb+oRI R@2*Lgxz~ Materiality, true and fair presentation, reasonable assurance N2&h
yM 物质性,真实公平的描述,合理的保证 M!
uE#| B dxV [SF Appointment, removal and resignation of auditors 6o~CX 审计人员的的任命、免职和辞职 #4F0o@Z oI x!?,1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h-5] nL3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t^7}j4lk v8\pOI}c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v(^;% 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=ZZ;%Rvd YT<(2u#Ng Engagement letter m,r>E%;Cj 约定书(委托书) }M &hcw< RIq\IQ_| 2. Planning and risk assessment Cf3<;Mp< 规划和风险评估 U8 n=Ro 9.Yn]O General principles 8\m[Nuq5 一般原则 59k-,lyU, %[fZ@!B
Plan and perform audits with an attitude of professional skepticism **F-#", 持专业的怀疑态度计划和执行审计工作 ]_2<uK}fg E*83N@i Audit risks = inherent risk ×control risk ×detection risk 43N=OFU 审计风险=内在风险×控制风险×检查风险 nOK1Wc%/' ]%[. > mR Risk-based approach *[tLwl. 基于风险的办法 TlJ'pG 4^ 8s>OO& Understanding the entity and knowledge of the business aV G4Df 了解商业的实质和知识 :YNXS;>)! e
I+p Assessing the risks of material misstatement and fraud L[lS
>4eN 评估材料错报和舞弊的风险 )`}4rD^b La\|Bwx Materiality (level), tolerable error i 8:^1rHp) 重要性(级别),可容忍误差 9 tIE+RD n@9R|biO Analytical procedures RNb" O{3 分析程序 I1!m;5-c9k g>-u9%aa Planning an audit /qweozW_+ 规划审计工作 >{=~''d,w c)zwyBz Audit documentation: working papers 2UEjn>2 审计文件:工作底稿 o*xft6U EN)0b,ax The work of others xd^9R< 其他机构的文件 6Wc.iomx8 ]Yt,|CPe2 Rely on the work of experts ?xtP\~ 依靠专家的工作 AmBLZ<f; W4:#=.m Rely on the work of internal audit =B"^#n ; 依靠内部审计工作 S3?U-R^` a/U4pSug 3. Internal control SaA-Krn 内部控制 N6!$V7oT !k8j8v& The evaluation of internal control systems {GS$7n 对内部控制系统的评估 myDcr|j-a L*1yK* Tests of control rIJd(= 控制测试 jU=n\o=? r*t\F&D Substantive procedures (time, nature, extent) n!%'%%o2v 实质性程序(时间,性质,程度) <xr\1VjA E,7b=t Transaction cycles: revenue, purchases, inventory, etc. IeGVLC 交易周期:收入,采购,库存等。
i>z {QE z460a[Wl l6< bV#_qe 4.Audit evidence *hkNJ 审计证据 3/4r\%1b+ '%[r 9w Obtain sufficient, appropriate audit evidence N3?hu} 获取足够、适当的审计证据 zC_@wMWB wU/BRz8I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0-Vx!( 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 RV_+-m{] MLt'tzgl The audit of specific items T7j,%ay9 审计的具体项目 ZUaqv d`
4F Receivables: confirmation E>k!d'+tb 应收帐款:确认 d2O x:| <) |M(0CYO Inventory: counting, cut-off, confirmation of inventory held by third parties 3V@!}@y,F6 存货:数量,减值,第三方持有存货的确认 i
E)Fo.H tz/NR/[ Payables: supplier statement reconciliation, confirmation @Jr@
fF} 应付帐款:供应商的申明一致,确认 f"0?_cG{% qp55U* Bank and cash: bank confirmation mI-9=6T_ 银行存款和现金:银行的确认 & _mp!&5XV kr>F=|R] Auditing sampling ?7R&=B1g 审计抽样 -
*~~00w [K"&1h<> 5.Review
2t`d.s= 复核 ,w0Io S~Yu;
Subsequent events 6
G]hsgro 随后发生的事件 0M|Jvw'n| Yo[Pu< zR Z'o'd_g>I+ FmC
[u s)j3+@:# Going concern <,I]=+A 持续关注 TqTz i=X
B
0- Management representations {Q
AV 与管理层的交涉沟通 HR$;QHl~F Y@Ti2bI`v Audit finalization and the final review: unadjusted differences C,nU.0 审核定稿和最后审查:未经调整的差异 n+:}pD f%Vdao[ GKa_6X_ 6. Reporting 6'qu[~}Q 报告 l[M?"<Ot; 学会计论坛bbs.xuekuaiji.com s[#ww
=T\ Appendix IHvrx:7
附录 kyu
PN<? Audit procedure nv_9Llh=z 审计程序 v `7` '