1. Assurance engagements and external audit
保证约定和外部审计 >2FAi., z%++\.g_ Materiality, true and fair presentation, reasonable assurance wE-Ji<1HJ 物质性,真实公平的描述,合理的保证 EKV+?jj$ "
&_$V@S Appointment, removal and resignation of auditors 1kbT@ 审计人员的的任命、免职和辞职 ^ uKnP>*l
bEoB;] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jdV .{8@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *1 n;p)K uEc0/a :. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior GMVC&^ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ey'pm\Z z"
b/osV Engagement letter \7OJN
~&< 约定书(委托书) x&Q+|b% ,eZ;8W{G 2. Planning and risk assessment #rSasucr 规划和风险评估 D!l [3 JUe K"|fA General principles H9oXZSm 一般原则 ,6S_&<{ 6R$F =MB Plan and perform audits with an attitude of professional skepticism sBeP;ox 持专业的怀疑态度计划和执行审计工作 ]
P:NnKgK 4*@G&v?n Audit risks = inherent risk ×control risk ×detection risk BXQ\A~P\ 审计风险=内在风险×控制风险×检查风险 *qeic e%E EqNz L*E Risk-based approach 4GMa5]Ft 基于风险的办法 f.U0E6-(3N =!1-AR%.^ Understanding the entity and knowledge of the business U.zRIhA] 了解商业的实质和知识 `'A(`. CL q\
\8b{~ Assessing the risks of material misstatement and fraud sw 3:HNG= 评估材料错报和舞弊的风险 GFASF,+ :,xyVb+ Materiality (level), tolerable error D:ql^{~ 重要性(级别),可容忍误差
glOqft&>` !q7;{/QM6 Analytical procedures X]3l| D 分析程序 XwKZv0ub uMiD*6,$< Planning an audit k"3Z@Px
: 规划审计工作 }"g21-T^ :Ul'(@ Audit documentation: working papers kz$6}&uk 审计文件:工作底稿 r?Zy-yQ p[af[! The work of others Zh@4_Z9n! 其他机构的文件 EyKkjEXx_ 0x3 h8
fs Rely on the work of experts @&i#S}%/ 依靠专家的工作 q>D4ma^ 2m)kyQ Rely on the work of internal audit 36x5 q 1 依靠内部审计工作 TNX%_Q< m-Z'K_oQ 3. Internal control WcZo+r 内部控制 )DklOEO d
@^o/w8 The evaluation of internal control systems LoV*YSDAY 对内部控制系统的评估 _4XoUE\\ t9$AvE#a!= Tests of control 8vX*SrM 控制测试 m&8U4uHN [`Qp;_K?t Substantive procedures (time, nature, extent) (TbB?X} 实质性程序(时间,性质,程度) X,iuz/Q @2%VU#!m Transaction cycles: revenue, purchases, inventory, etc. 8IT_mjj 交易周期:收入,采购,库存等。 ki*79d"$ YQB]t=Ha kw}ISXz v 4.Audit evidence [X$|dOm'N 审计证据 lo>-}xd kERaY9L\ Obtain sufficient, appropriate audit evidence =A6u= 获取足够、适当的审计证据 pT_e;,KW
U ]X"i~$T1 S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SCI-jf3WN 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 2'O!~8U gR_b~^ The audit of specific items WW8L~4Zy 审计的具体项目 1=o(s
IeA um_M}t{ Receivables: confirmation v @I^:I 应收帐款:确认 S#0|#Z5qD 00.iMmJ Inventory: counting, cut-off, confirmation of inventory held by third parties (X`t"*y" 存货:数量,减值,第三方持有存货的确认
5Ky9P z (8m\#[T+R Payables: supplier statement reconciliation, confirmation G(Idiw#WT 应付帐款:供应商的申明一致,确认
:[X}.]" G7kFo6Cb Bank and cash: bank confirmation OL mBh3& 银行存款和现金:银行的确认 Lct+cKKU > {LJ#Dc6 Auditing sampling JG+g88 审计抽样 <+i`W7 <g|nmu)o$ 5.Review
$Zu4tuXA 复核 %.atWX`b )l!&i?h% Subsequent events xUYN\Pc-
随后发生的事件 JY050FL m?R+Z6c[ dPdHY` l`5}i|4KTW L+0N@`nRF Going concern -WHwz m 持续关注 x+)hL
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n :R|2z`b! Management representations
]zM90$6 与管理层的交涉沟通 /wCxf5q0 m%$E[cUW! Audit finalization and the final review: unadjusted differences XGrxzO|{ 审核定稿和最后审查:未经调整的差异 0wE8GmG C7*Yg$`{ Z5^,!6 6. Reporting !PP?2Ax 报告 )*L?PT 学会计论坛bbs.xuekuaiji.com ~pBxFA Appendix 7zkm 附录 =ILo`Q~ Audit procedure gu.))3D9 审计程序
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