1. Assurance engagements and external audit
保证约定和外部审计 v:eVK!O 5)nm6sf Materiality, true and fair presentation, reasonable assurance qa2QS._m 物质性,真实公平的描述,合理的保证 D>PB|rS@ [.;VCk)0x Appointment, removal and resignation of auditors l\JoWL 审计人员的的任命、免职和辞职 o=7 -&F. ^dld\t:tV7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ["kk.*& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5e6 f)[} 9H`Q
|7g(5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fMy7pXa_ 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 )L<NW{ PH^AT<U:T Engagement letter LY-fp+ 约定书(委托书)
`a*[@a# =LC:1zn4 2. Planning and risk assessment `,3;#.[D 规划和风险评估 $<OX\f% cR*D)'/tl General principles [8v v[n/ 一般原则 )k&<D*5s M| :wC Plan and perform audits with an attitude of professional skepticism B4Ko,=pg 持专业的怀疑态度计划和执行审计工作 >4b:`L j^-E,YMC Audit risks = inherent risk ×control risk ×detection risk q$L=G 审计风险=内在风险×控制风险×检查风险 roSdcQTeT Uus%1hC%a Risk-based approach >\6Tm 基于风险的办法 c>!zJAB <=[,_P6| Understanding the entity and knowledge of the business "%ou'\} 了解商业的实质和知识 aDceOhfx ZfsM($|a Assessing the risks of material misstatement and fraud 6[b'60CuZL 评估材料错报和舞弊的风险 a~ sU :Aj8u\3!@ Materiality (level), tolerable error <#/r.}.x 重要性(级别),可容忍误差 ,j E'd'$ JcV'O)& Analytical procedures X67^@~l 分析程序 -!V+>.Oh Mm7;'Zbg Planning an audit :59fb"^$ 规划审计工作 Zq1ZrwPF UVa:~c$U4 Audit documentation: working papers a@4
Zx 审计文件:工作底稿 ]z3!hgTj pn"TFapJA The work of others
IC"lsNq52 其他机构的文件 Bu_/yKW :x88 Rely on the work of experts t~_vzG 依靠专家的工作 sT8(f=^)8F 9BR/zQ2 Rely on the work of internal audit @N+ }cej 依靠内部审计工作 E/+H~YzO Xf
0)i 3. Internal control } V * 内部控制 E&>3 {uZI r:N =?X`N The evaluation of internal control systems 3mef;!q 对内部控制系统的评估 5>CmWMQ \EI<1B Tests of control "-
2HKs 控制测试 l/*NscYtQ im,H|u_f4 Substantive procedures (time, nature, extent) [Ey[A|g 实质性程序(时间,性质,程度) 2-G6I92d 2:[
- Transaction cycles: revenue, purchases, inventory, etc. vtx3a^ 交易周期:收入,采购,库存等。 \G4L+Q/13
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J xD.Uh}:J 4.Audit evidence @~p;.=1]F 审计证据 ??5y0I6+ ~t=73fwB Obtain sufficient, appropriate audit evidence R;d)I^@ 获取足够、适当的审计证据 4C:-1gu7 |NMf'$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations srL|Y&8 p 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 /FJ.W<hw 6&9}M Oc The audit of specific items {4]sJT 审计的具体项目 "%zb>`1s , B90r7K: Receivables: confirmation zjE|UK{ 应收帐款:确认 #!.26RM:P ]9A@iA Inventory: counting, cut-off, confirmation of inventory held by third parties W _b!FQ] 存货:数量,减值,第三方持有存货的确认 <Pn]{N wn1` 9 Payables: supplier statement reconciliation, confirmation U3t$h 应付帐款:供应商的申明一致,确认 ^WF/gup\hS Z:(Zy Bank and cash: bank confirmation C(Cuk4K 银行存款和现金:银行的确认 h/goV fvE:'( #? Auditing sampling r+RFDg/ 审计抽样 ~7 w"$H8 BT *z^ZH 5.Review
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复核 /}\Uw E\Qm09Dj`< Subsequent events pLiGky 随后发生的事件 eo [eN. F[@M? 90Sp( [`n)2}
k zNo>V8B( Going concern Mn<#rBE B 持续关注 1 !8
b9 q?##S' Management representations <*
Bk.>f! 与管理层的交涉沟通 \+#>XDD -\|S=<
g Audit finalization and the final review: unadjusted differences x{_3/4 审核定稿和最后审查:未经调整的差异 EEJ OJ< 7Zw.m
M!i ^'G,sZ6'Nh 6. Reporting BcaX:C?f 报告 59MpHkr 学会计论坛bbs.xuekuaiji.com N|-'Fu Appendix P1_ZGeom* 附录 Jfs_9g5 Audit procedure %AJTU3=0 审计程序
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