1. Assurance engagements and external audit
保证约定和外部审计 JMM W YAmb`CP Materiality, true and fair presentation, reasonable assurance ,
v&(Y Od 物质性,真实公平的描述,合理的保证 bs'n+:X` {}Za_(Y,] Appointment, removal and resignation of auditors 8KNZ](Dj 审计人员的的任命、免职和辞职 A +)`ZTuO #5j\C+P}| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 188*XCtjQ9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e~':(/%|5; eR" <33{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V2G6Kw9gt 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 I!?}jo3 k#rBB Engagement letter y^%y<~f 约定书(委托书) 1sH&
sGy7 6MkP |vr6 2. Planning and risk assessment E@3aI
Axh 规划和风险评估 r>U@3%0& m9Hit8f@Q General principles WeiFmar 一般原则 o0vUj mdgi5v Plan and perform audits with an attitude of professional skepticism }Z,x~G 持专业的怀疑态度计划和执行审计工作 !GGkdg*-*9 &JI8]JmU) Audit risks = inherent risk ×control risk ×detection risk W{gb:^;zb 审计风险=内在风险×控制风险×检查风险 uRr o?m< |H+Wed| Risk-based approach %|i`kYsy 基于风险的办法 :[!j?)%> aAA U{EWW Understanding the entity and knowledge of the business xK\d4" 了解商业的实质和知识 y;H-m>*% ox (%5c)b| Assessing the risks of material misstatement and fraud /~f'}]W 评估材料错报和舞弊的风险 & 9
?\b7 2('HvH]k Materiality (level), tolerable error sp*v?5lW 重要性(级别),可容忍误差 5N&?
KA- 4Wm@W E Analytical procedures EJNU761 分析程序 6b \&~b@T hFl^\$Re Planning an audit P(z++A& 规划审计工作 v OpKNp %n: k# Audit documentation: working papers 7{I0s;R 审计文件:工作底稿 nK%LRcAs m-"w0Rl1T The work of others exUu7&*: 其他机构的文件 *itUWpNhr xx%j.zDI] Rely on the work of experts 1Z~FCJz 依靠专家的工作 Ge-vWf-RbB *6DB0X_-} Rely on the work of internal audit sI^Xb@'09$ 依靠内部审计工作 "mvt>X <T|3`#o0 3. Internal control 76h ,]xi
内部控制 (S\[Y9
wyO4Y The evaluation of internal control systems $6iX 对内部控制系统的评估 Q:k}Jl V/I<g Tests of control ;P%1j| 7 控制测试 iV
q'r4S f5VLw`m}.8 Substantive procedures (time, nature, extent) ]a*d# 实质性程序(时间,性质,程度) ]R f[y '=8d?aeF Transaction cycles: revenue, purchases, inventory, etc. xH"/1g 交易周期:收入,采购,库存等。 "N bq#w\ fN^8{w/O
hAnPXiD 4.Audit evidence 9c,'k#k 审计证据 MH9q ;?.J Ata:^qI Obtain sufficient, appropriate audit evidence %oa-WmWm 获取足够、适当的审计证据 .Una+Z s/ qYa]) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =BAW[%1b 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,,Q O^j]4~ BdblLUGK# The audit of specific items .p]RKS=(: 审计的具体项目 " h~Z
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g Receivables: confirmation F]]]y5t 应收帐款:确认 4`]^@"{ qCpp6~]Um Inventory: counting, cut-off, confirmation of inventory held by third parties 9YQb& 存货:数量,减值,第三方持有存货的确认 Rmt~,cW!\
zC@o Payables: supplier statement reconciliation, confirmation ?u=Fj_N_ 应付帐款:供应商的申明一致,确认 {xB!EQ" as4;: Bank and cash: bank confirmation /dQl)tL 银行存款和现金:银行的确认 j2.|ln"! JZ*/,|1}EC Auditing sampling bj0G5
dc= 审计抽样 )<;Y-u.UW )E@.!Ut4o 5.Review
z] PSpUd 复核 dIa+K?INX i8[t=6Rm@ Subsequent events %D}kD6= 随后发生的事件 {V$|3m>:* }c`"_L w?k>:,'[ ith
3=`3 K'Tm_"[u Going concern mPN@{.(j
持续关注 &5spTMw8 Mxsa-?R;v Management representations wh\}d4gN 与管理层的交涉沟通 3<Zq ]jk?n ?U5{Wa85D Audit finalization and the final review: unadjusted differences # 448-8x 审核定稿和最后审查:未经调整的差异 |\<`Ib4j lhz{1P]s 8#
>op6^ 6. Reporting t?ZI".> 报告 O=&0 H|B 学会计论坛bbs.xuekuaiji.com R{3N&C Appendix KL:j?.0 附录 C'+YQ]u Audit procedure gsvuE 审计程序
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