1. Assurance engagements and external audit
保证约定和外部审计 $WW)bP
d4^ k6\^p;!Y Materiality, true and fair presentation, reasonable assurance C0x"pO7 物质性,真实公平的描述,合理的保证 kD.pzxEM uM(UO,X Appointment, removal and resignation of auditors %zo=
K}u 审计人员的的任命、免职和辞职 )yxT+g2! f0Hq8qAF;^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8Og3yFx[rt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 qI3NkVA'C p D=w>
" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8rbG*6 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 UmK X*T9 `^UK Engagement letter ,R wfp=*E 约定书(委托书) B>TSdn={> DHfB@/
q# 2. Planning and risk assessment 7]22"mc 规划和风险评估 v
vE\ PQj<[rY General principles CV.+P- 一般原则 kB\kpW '=cKU0
G # Plan and perform audits with an attitude of professional skepticism 2>hz_o{5', 持专业的怀疑态度计划和执行审计工作 (xyS7q]m gX} g
Audit risks = inherent risk ×control risk ×detection risk }C(5 -7 审计风险=内在风险×控制风险×检查风险 0-2"FdeQU Qu~*46?0 Risk-based approach ^abD!8 基于风险的办法 )fh0&Y; R 8V5a%2eV Understanding the entity and knowledge of the business mrZ`Lm#>pS 了解商业的实质和知识 :%-,Fxl4 -p#,5} Assessing the risks of material misstatement and fraud h{]#ag5` 评估材料错报和舞弊的风险 E20 :uZ7\ xRX>|S Materiality (level), tolerable error
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\ 重要性(级别),可容忍误差 ,{<p V_a)jJ Analytical procedures %cW;}Y[?P 分析程序 Q~
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Planning an audit ; Zq/eiB 规划审计工作 uu}-"/<~7 M#0 @X Audit documentation: working papers d\Jji 6W 审计文件:工作底稿 e.X@] PQJQ zLek&s&- The work of others *W^=XbG 其他机构的文件 [b`6v`x zk>h u<_ Rely on the work of experts Q\#UWsN(T/ 依靠专家的工作 eoJ]4-WFq o'qm82*
= Rely on the work of internal audit 2a[9h# 依靠内部审计工作 T"W9YpZ fS./y=j(X 3. Internal control $!`L"szqD* 内部控制 ex phe+b `-D$Fsl The evaluation of internal control systems Fp:3#Bh 对内部控制系统的评估 ,h!X k )vHi|
~( Tests of control R$xY8+}V 控制测试 ){tPP$-i= u33zceE8 Substantive procedures (time, nature, extent) FaWl,} ] 实质性程序(时间,性质,程度) C
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tX0 _0]QS4a][c Transaction cycles: revenue, purchases, inventory, etc. $Q4=37H+ 交易周期:收入,采购,库存等。 _$(GRNRYK '49L(>. T~:_}J 4.Audit evidence K\X: G-C9 审计证据 VR v02m5 @ta?&Qf) Obtain sufficient, appropriate audit evidence b"P&+c 获取足够、适当的审计证据 KnFQ)sX^ !Mil?^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1"$R 3@s; 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 T?e9eYwS Ma_=-cD The audit of specific items Bbs5f@E 审计的具体项目 `
@>ZGL: lA4hm4"i(, Receivables: confirmation O#PwRud$ 应收帐款:确认 5Jw"{V?Ak
;o%:7& Inventory: counting, cut-off, confirmation of inventory held by third parties R.UumBM 存货:数量,减值,第三方持有存货的确认 xSOoIsL[ p5`ZyD]+ Payables: supplier statement reconciliation, confirmation CK Mv7 应付帐款:供应商的申明一致,确认 U6a zhi&, r./z,4A` Bank and cash: bank confirmation 4ac1m,Jlt 银行存款和现金:银行的确认 )rbc;{. ?.j,Bq5At Auditing sampling <O
bH f`Q 审计抽样 :H3(w| T/ 44<v9uSK 5.Review
V7n >,k5 复核 IrUi
Eq H8<m9zDvl Subsequent events hy=u}^F.C 随后发生的事件 4[x
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\ X{s/``n {a@hRY_ uc\.oG;~q taixBNv Going concern X,&xhSzg? 持续关注 sM0c#YK? i&1U4q Management representations hOl=W |)v 与管理层的交涉沟通 bCt_yR Lv^a+' Audit finalization and the final review: unadjusted differences
sxt`0oE 审核定稿和最后审查:未经调整的差异 u
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j#Tn !rz)bd3$ 6. Reporting &E`9>&~J 报告 j
Pj2 学会计论坛bbs.xuekuaiji.com ?{n>EvLY
Appendix at=D&oy4"+ 附录 tw]/,>\G Audit procedure oAC^4-Ld 审计程序 C*$|#.l