1. Assurance engagements and external audit
保证约定和外部审计 t(1gJZs>kX `a5,5}7v%` Materiality, true and fair presentation, reasonable assurance \-D[C+1( 物质性,真实公平的描述,合理的保证
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lcXo> Appointment, removal and resignation of auditors O)c3Lm-w 审计人员的的任命、免职和辞职 3j2d&*0 \_ MWZRMc5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s){R/2O3F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vHN/~k# .F3~eas Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kH?PEA! \ 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=aVYQ"2 LBIEG_/m Engagement letter 0s6eF+bs 约定书(委托书) A>6_h1 ;iz3
Bf1o 2. Planning and risk assessment c*",AZ>U 规划和风险评估 u.2^t:A G%U!$\j:qd General principles ~?B\+6<V 一般原则 J9P\D! .}Hs'co Plan and perform audits with an attitude of professional skepticism d>wG6Z, | 持专业的怀疑态度计划和执行审计工作 -BH T'zq1S S2?)Sb` Audit risks = inherent risk ×control risk ×detection risk 6C!TXV' 审计风险=内在风险×控制风险×检查风险 U["IXR# Hk?E0. Risk-based approach A_+*b
[P 基于风险的办法 S*%:ID|/C2 |
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8 Understanding the entity and knowledge of the business JqtOoR 了解商业的实质和知识 zLg_0r*h1 VM+l9
z> Assessing the risks of material misstatement and fraud 1-PFM- 评估材料错报和舞弊的风险 ;Bat--K7+ :@S=0|:j Materiality (level), tolerable error r@ba1*y0 重要性(级别),可容忍误差 H%;pPkIi /UtSZ( Analytical procedures n6{nx[%7N7 分析程序 zwK$ q=-: n"<'F4r Planning an audit <Ys7`e6eY 规划审计工作 KJ_L>$
]* D!D}mPi[ Audit documentation: working papers c[EG
cY={ 审计文件:工作底稿 0$|wj^?U *-gmWATC6 The work of others i|fkwV,5 其他机构的文件 10*^ _#w5hXcu Rely on the work of experts MT<3OKo?: 依靠专家的工作 ~TjTd Z$S0X$q} Rely on the work of internal audit ihIRB9 依靠内部审计工作 Tx/KL%X 4}Hf"L[ l 3. Internal control Ps~)l#gue 内部控制 H}lbF0` vr$z6m ^ The evaluation of internal control systems CN7q
qd 对内部控制系统的评估 [Rzn> aWb5w Tests of control 8\[qR_LV 控制测试 fw0Z- 9* b
2YOnV Substantive procedures (time, nature, extent) cX5t x] 实质性程序(时间,性质,程度) {=_xze) sE0,b Transaction cycles: revenue, purchases, inventory, etc. > u=nGeO 交易周期:收入,采购,库存等。 @fd{5 >\ QM'>)!8 g=s2t"& 4.Audit evidence !}HT&N8[r 审计证据 }j,G)\g# x2+M0 }g Obtain sufficient, appropriate audit evidence OoR0>!x Z 获取足够、适当的审计证据 0WAOA6
_x m\ /V 0V\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YHr<`Q</ 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 Fprhu;h .T}S[`Yx5 The audit of specific items 66cPo
G 审计的具体项目 V,:~FufM^ .,SWa;[iB Receivables: confirmation Zy >W2(< 应收帐款:确认 2|LkCu)~," {4b8s%:!4 Inventory: counting, cut-off, confirmation of inventory held by third parties .?.Q[ic 存货:数量,减值,第三方持有存货的确认 '8fL)Zk 8wA'a'V. Payables: supplier statement reconciliation, confirmation }pv<<7}| 应付帐款:供应商的申明一致,确认 /f
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3 ys|};* Bank and cash: bank confirmation |C;*GeyS;J 银行存款和现金:银行的确认 ,T7(!)dR SL>0 _ Auditing sampling x<{)xP+| 审计抽样 [T#9#3 )"<:Md$7 5.Review
a5%IjgQ&z 复核 (+0yZ7AZ 7(KVA1P66 Subsequent events j es[a 随后发生的事件 5K?%Eo72!= WhR'MkfL k'+Mc%pg4E XJi^gT N O.+X,CQG* Going concern gNzamorv[ 持续关注 ;923^*\:F{ k%lz%r Management representations w\ 7aAf3O 与管理层的交涉沟通 t~FOaSt !Ql
&Ls Audit finalization and the final review: unadjusted differences yS(tF`H[ 审核定稿和最后审查:未经调整的差异 yn-TN_/Y, X7&
^"|: qluaop 6. Reporting wmG[*a_H 报告 M]OZS\9.B 学会计论坛bbs.xuekuaiji.com 7 {#^zr Appendix 1\+d 5Q0 附录 $qj||zA Audit procedure ?BnjtefIe 审计程序 ~gvw6e*[