1. Assurance engagements and external audit
保证约定和外部审计 (>
v1)*r hb>,\46} Materiality, true and fair presentation, reasonable assurance UeVRd 物质性,真实公平的描述,合理的保证 r[:)-`]b sQT0y(FW Appointment, removal and resignation of auditors 6m$,t-f0b 审计人员的的任命、免职和辞职 T/V 5pYl "[.adiw Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p& > z=Z* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N[~"X**x |WiK* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Xm7Nr# 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 (aX5VB ** @x>J-Owd]J Engagement letter x.7Ln9 约定书(委托书) ,R
j{^-k N'fE^jqU 2. Planning and risk assessment -P09u82 规划和风险评估 T
j7i#o * Yr)>;^ General principles zL@ZNH 一般原则 Ld[zOx O)'Bx=S4Ke Plan and perform audits with an attitude of professional skepticism 3wEVjT- 持专业的怀疑态度计划和执行审计工作 mis
cmD +oY[uF Audit risks = inherent risk ×control risk ×detection risk vZM.gn 审计风险=内在风险×控制风险×检查风险 "8Ud
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1aobG Risk-based approach Tn+6:<OFdO 基于风险的办法 BzqM$F(
L, 21$YZlhJ Understanding the entity and knowledge of the business h sVf/% 了解商业的实质和知识 9S0I<<m kzhncku Assessing the risks of material misstatement and fraud t)n!]; 评估材料错报和舞弊的风险 z?HP%g'M~ IYq)p
/ Materiality (level), tolerable error "CdL?( 重要性(级别),可容忍误差 l@FPTHq 5FJ<y"<6 Analytical procedures yWa-iHWC 分析程序 5-Vdq M`$s
dZ" Planning an audit d v@B-l; 规划审计工作 Z8P{Cr~U9 yz}Agc4.I Audit documentation: working papers !M&L<0b:7e 审计文件:工作底稿 O|J`M2r c|[:vin The work of others O_#Ag K<A 其他机构的文件 !HM|~G7 [kx_Izi/T Rely on the work of experts 7hq*+e 依靠专家的工作 0^4uZeW? K.?~@5% Rely on the work of internal audit `1F[.DdF 依靠内部审计工作 =dD<[Iz6 U+t|wK 3. Internal control @Iz vObK 内部控制 =j]us?5 `s (A&=g\ The evaluation of internal control systems yjODa90!G 对内部控制系统的评估 4oT1<n`r+ O1pBr=+j+{ Tests of control q1sK:)Hu+ 控制测试 w#wlZ1f 0 !yvcviw Substantive procedures (time, nature, extent) Ep/4o<N( 实质性程序(时间,性质,程度) rxu
6 #v F HDUtLUd Transaction cycles: revenue, purchases, inventory, etc. |ahleu 交易周期:收入,采购,库存等。 p#W[he <JE-#i [H5TtsQ[ 4.Audit evidence RwMK%^b 审计证据 AAjsb<P 3!M;Z7qF] Obtain sufficient, appropriate audit evidence [
$_d|Z 获取足够、适当的审计证据 |'WaBy1 "Zd4e2>{M\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T_bk%
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 S?Q4u!FC QLYb>8?"C The audit of specific items >
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F> 审计的具体项目 r-
0BLq]~{ Ml)~%ZbF Receivables: confirmation mAh0xgm 应收帐款:确认 W!pLk/|ls S8mqz. Inventory: counting, cut-off, confirmation of inventory held by third parties nYG$V)iCb 存货:数量,减值,第三方持有存货的确认 ,Ju f ^~Nz8PCY Payables: supplier statement reconciliation, confirmation [@Y<:6 应付帐款:供应商的申明一致,确认 w*[i!i :nYl]Rm Bank and cash: bank confirmation 6Clxe Lk 银行存款和现金:银行的确认 #9 5.KkF
E\Hhi.- Auditing sampling ;o]'7qGb 审计抽样 ALS\}_8 9\RSJGx6 5.Review
8MgoAX,p 复核 M
7BCBA f^il|Obzl Subsequent events ;:Q 5?zM 随后发生的事件 >
=-w2& hW[/{2<@ l`8S1~j vR<Y1<j ~Emeo&X Going concern ZKTOif} 持续关注 /gh=+;{ `#B|l+baq Management representations iLw O4i 与管理层的交涉沟通 <U`lh tjc3;9 Audit finalization and the final review: unadjusted differences {LfVV5? 审核定稿和最后审查:未经调整的差异 )O~LXK=b UR6.zE4=_ YKq, `7"% 6. Reporting }N^.4HOS8 报告 mY?^]3-_ 学会计论坛bbs.xuekuaiji.com -o*IJQ_ Appendix $A\fm` 附录 9X&Xc Audit procedure WCT}OiLsL 审计程序 nPh5(&E