1. Assurance engagements and external audit
保证约定和外部审计 y4Lh:; /5m ~t.Z9M Materiality, true and fair presentation, reasonable assurance "Zu>cbE 物质性,真实公平的描述,合理的保证 |Pq z0n=v x bD]EC Appointment, removal and resignation of auditors W3w$nV 审计人员的的任命、免职和辞职 k FCdGl s7s@!~
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u+qj_Ej 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X.[8L^ldh Mu/hTTiNx Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :&BE-f 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 <8BNqbX O:jaA3 Engagement letter ^ wb 9 n 约定书(委托书) x\5v^$ X][=(l!;w7 2. Planning and risk assessment jO}<W 1qy 规划和风险评估 1;JH0~403 z9JZV`dNgz General principles zszx~LSvIT 一般原则 mOntc6
&] $Go)Zs-bL? Plan and perform audits with an attitude of professional skepticism M i047-% ( 持专业的怀疑态度计划和执行审计工作 pZ5eGA= PH>`//D%n? Audit risks = inherent risk ×control risk ×detection risk f[-$##S.~ 审计风险=内在风险×控制风险×检查风险 4%5 + 9YY*)5eyD Risk-based approach =`.OKUAn 基于风险的办法 G3j'A
{ +Sak_*fq Understanding the entity and knowledge of the business @P/6NMjZ^ 了解商业的实质和知识
!YIW8SP) XPT@ LM Assessing the risks of material misstatement and fraud qz8Jvgu? 评估材料错报和舞弊的风险 s3y"y_u WT jy"p* Materiality (level), tolerable error r=S,/N(1 重要性(级别),可容忍误差 'Xu3]'m* s^HI%mdf Analytical procedures k:#u%Z 分析程序 Y?\PU{O yny1i9
y Planning an audit Bb.U4# 规划审计工作 'M,O(utGv Y'76! Y Audit documentation: working papers #7=- zda5 审计文件:工作底稿
b{}ao ;nAI;Qw L The work of others =H8Y 其他机构的文件 _*CbtQb5 $y,tR.5.)[ Rely on the work of experts ;@H:+R+( 依靠专家的工作 Z+2 j(
Ww=b{lUD Rely on the work of internal audit g9gi7.'0 依靠内部审计工作 %PC8}++
sf8F h 3. Internal control [wn!
<#~v 内部控制 ,&G!9}EC i0rh{Ko The evaluation of internal control systems w+iIay 对内部控制系统的评估
Z31a4O <aQ5chf7 Tests of control Wv]ODEd 控制测试 fPq)Lx1' _kdt0Vr,L Substantive procedures (time, nature, extent) ;lf $)3%[ 实质性程序(时间,性质,程度) m(IyW734I J$i.^|hE/ Transaction cycles: revenue, purchases, inventory, etc. F$jfPy-f 交易周期:收入,采购,库存等。 %|'Vuc Lx ;e$YM;;d
yaPx=^& 4.Audit evidence u,./,:O
%= 审计证据 | z?
c>. }z5u^_-m Obtain sufficient, appropriate audit evidence =s&ycc;-5} 获取足够、适当的审计证据 7sU,<Z/D e'r-o~1eN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !Y10UmMu 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 PxA
OKUpI 'cA(-ghY/E The audit of specific items Hz j%G> 审计的具体项目 S
=G2%u!; ?{\h`+A Receivables: confirmation h!?rk| 应收帐款:确认 Q^):tO]!Ma h)Ol1[y` Inventory: counting, cut-off, confirmation of inventory held by third parties bWJ&SR> 存货:数量,减值,第三方持有存货的确认 .0p'G}1 7G%:ckg Payables: supplier statement reconciliation, confirmation Xn02p,, 应付帐款:供应商的申明一致,确认 u{S"NEc 5]zH!>-F Bank and cash: bank confirmation LI
n2&r:U 银行存款和现金:银行的确认 KPA.5,ai a#a n+JY3 Auditing sampling ~l]g4iEp 审计抽样 O]KQ]zN q4Mv2SPT
5.Review
1p8hn!V 复核 W&v|-#7=6 s7,D}Zz Subsequent events D9!$H!T _ 随后发生的事件 ~ 1~|/WG |)S*RQb\ yB|1?L# g]E3+: 5dk mJYD"WgY Going concern L~C:1VG5 持续关注 Z>pZ| /7x1Z*Hg Management representations Hyi'z 1 与管理层的交涉沟通 w-3Lw<
k; >Vh'=X Audit finalization and the final review: unadjusted differences 3Hi8=* 审核定稿和最后审查:未经调整的差异 e
m @hy~H?XN \2CEEs' 6. Reporting ;,s9jw 报告 $laUkD#vz 学会计论坛bbs.xuekuaiji.com J?Oeuk~[D Appendix GP;N1/= 附录 L3A2A Audit procedure N_/+B]r }T 审计程序 dWdD^>8Ef