1. Assurance engagements and external audit
保证约定和外部审计 )/?s^D$, 0J9Ub
Materiality, true and fair presentation, reasonable assurance 'Z^KpW 物质性,真实公平的描述,合理的保证 ot,e?lF `[.4SIah Appointment, removal and resignation of auditors #TY[\$BHs 审计人员的的任命、免职和辞职 n0'"/zyc s!K9-qZl< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1`EkN0iZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ? `# 1?ST*b Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BQ77n2(@ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 je~gk6}Y ~C ;gEE- Engagement letter (W$>!1~ 约定书(委托书) QU^?a~r Zk
9 i}H 2. Planning and risk assessment hk+"c^g:j< 规划和风险评估 w,zgYX& Pt%EyFG General principles ~px)Jd 一般原则 q#1CmKt4R FKu^{'Y6E0 Plan and perform audits with an attitude of professional skepticism }q[IhjD% 持专业的怀疑态度计划和执行审计工作 V']1j cP (is! Audit risks = inherent risk ×control risk ×detection risk l(
0:CM 审计风险=内在风险×控制风险×检查风险 u1i
?L' &$E.rgtg Risk-based approach BZWGXzOFh 基于风险的办法 _^u^@.Q'i< Y^J/jA0\B Understanding the entity and knowledge of the business O2>
W#7 了解商业的实质和知识 u}IQ)Ma 7
`& NB] Assessing the risks of material misstatement and fraud t_ZWd#x+; 评估材料错报和舞弊的风险 p3z%Y$!Tm ^6I8 a" Materiality (level), tolerable error ]h_V5rdX@ 重要性(级别),可容忍误差 ^G]H9qY-e w`r)B`!g Analytical procedures t:.ZvA3 分析程序 qx\P(d
OUf :~+m9r Planning an audit ?{*/VJl$ 规划审计工作 wZ =*ejo "?T
Kz:9r Audit documentation: working papers 7[u$!.4{* 审计文件:工作底稿 #^&.*'z%z xSoXf0zq: The work of others hO}nc$S 其他机构的文件 5Dlx]_ Qp]-4%^Vz Rely on the work of experts '2.11cM3 依靠专家的工作 2
VGGSLr (qXl=e8 Rely on the work of internal audit gdfG3d$4 依靠内部审计工作 y153ax VyL|d^'f_ 3. Internal control n^Sc*7 内部控制 v&*}O
JqmKD4p The evaluation of internal control systems &SE+7HXw 对内部控制系统的评估 i(@<KH R~&i8n. Tests of control mMRdnf!Uid 控制测试 z ''-AH, 5.e.
BT Substantive procedures (time, nature, extent) mrz@Y0mgL 实质性程序(时间,性质,程度) y?s8UEC C2 ] x Transaction cycles: revenue, purchases, inventory, etc. ,HM~Zs 交易周期:收入,采购,库存等。 6C|]Fm \4e6\6 + -P3;7_}]:h 4.Audit evidence Tx'ctd#Y 审计证据 hPHrq{YZ `2Oh0{x0*O Obtain sufficient, appropriate audit evidence ~
U,a?LR/ 获取足够、适当的审计证据 I!1nB\l *PVv=SU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vz_ZXy9Z 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 ?nAKB5= T>;Kq;(9 The audit of specific items t846:Z%[ 审计的具体项目 @0>3)) +2+wNFU Receivables: confirmation NJglONO 应收帐款:确认 5{&<X.jv M%NapK Inventory: counting, cut-off, confirmation of inventory held by third parties X519}
l3 存货:数量,减值,第三方持有存货的确认 sR1
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{Ac Payables: supplier statement reconciliation, confirmation $q6'VLPo 应付帐款:供应商的申明一致,确认 $ (gR^L G$D6#/rR Bank and cash: bank confirmation U0M>A 银行存款和现金:银行的确认 !F|iL
CF`fn6 Auditing sampling wCb%{iowH 审计抽样 fii\&p7z +i[w& P 5.Review
/B?hM&@z 复核 G
Riu] ymsqJ Subsequent events [,|Z< 随后发生的事件 \O7?!i E+&]96*Lby ^8V cm* (Rc0 l; CKTD27}) Going concern H5N(MihT 持续关注 -e{H 8ro -^(NIl' Management representations N3};M~\ 与管理层的交涉沟通 ibOXh U y{eZrX| Audit finalization and the final review: unadjusted differences "Jp6EL% 审核定稿和最后审查:未经调整的差异 Hf/2KYZ iK"j@1| h ,@x5q>g 6. Reporting o^Y'e+T" 报告 mP)<;gm, 学会计论坛bbs.xuekuaiji.com $Q:5KNF+p Appendix ^/Hj^4~_U 附录 K6,5C0 Audit procedure b* 6c.
审计程序 Lh &L5p7