1. Assurance engagements and external audit
保证约定和外部审计 KDW=x4*p Z"u|-RoBV Materiality, true and fair presentation, reasonable assurance j}devpO 物质性,真实公平的描述,合理的保证 wsg u# as| 1qgzb Appointment, removal and resignation of auditors Dn9AOi! 审计人员的的任命、免职和辞职 (qky&}H ~l@-gAyw Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion } F; Nh7? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &8^1:CcE ~
""?: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G"'[dL)N> 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 (q|EC; -?K?P=B;X Engagement letter Om/mpU/U 约定书(委托书) 6d%|yl nRL2Z5iO- 2. Planning and risk assessment 4CdST3 规划和风险评估 z/IZ ;K_e N!hS`< } General principles n;5;D 一般原则 3|FZ!8D }s7ibm' Plan and perform audits with an attitude of professional skepticism zs_^m1t1s 持专业的怀疑态度计划和执行审计工作 _?IP}} jA: 5csqu^/y Audit risks = inherent risk ×control risk ×detection risk #FHyP1uyc 审计风险=内在风险×控制风险×检查风险 oB8x_0#n xg>AW Q Risk-based approach ji|`S\u#b 基于风险的办法 ezOZ
HY>|# J3$Ce%< Understanding the entity and knowledge of the business -5Km9X8 了解商业的实质和知识 hjgxCSp VgSk\:t Assessing the risks of material misstatement and fraud U/|H%b 评估材料错报和舞弊的风险 PI~W6a7p 6.!3g(w Materiality (level), tolerable error >^ E 重要性(级别),可容忍误差 $)5-}NJf' Ofyz,%
|Q Analytical procedures xGzp}
分析程序 A/xWe 9_6.%qj& Planning an audit .skR4f,h 规划审计工作 O;ty
k_yM @"`{gdB$ Audit documentation: working papers 3>`CZ]ip} 审计文件:工作底稿 '|\et aD
&d`z|Gx9 The work of others kUdl2["MZ 其他机构的文件 `y26OYo LE|*Je3a Rely on the work of experts {\?zqIM 依靠专家的工作 iE
|qU_2Y B~/LAD_ Rely on the work of internal audit ww]^H$In 依靠内部审计工作 eDm~B(G$ 6G<t1?_yD 3. Internal control 9 pGND]tIi 内部控制
fCMH<}w -bamNw>| The evaluation of internal control systems CTbz?Kn 对内部控制系统的评估 CZ/bO#~ e%v<nGN.- Tests of control #>|l"1 控制测试 ohdWEU, oH/4opV Substantive procedures (time, nature, extent) s{- `y`JP 实质性程序(时间,性质,程度) ;?y*@*2u nC3U%*l Transaction cycles: revenue, purchases, inventory, etc. vu%:0p`K 交易周期:收入,采购,库存等。 #L{+V?
GnE%C2L- ERW
>G{+ 4.Audit evidence 9q2 >_Mv 审计证据 QL>G-Rp M1MpR+7S Obtain sufficient, appropriate audit evidence 7-oH >OF^ 获取足够、适当的审计证据 u#8J`%g Ufz& 2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UXXN\D 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 gz K"'4` Ty"OJ The audit of specific items !9!kb 审计的具体项目 !OJ@
=y`i AQ!FJ(X( Receivables: confirmation %"Y7 b2pPa 应收帐款:确认 ~HwY?[}!m y&0&K4aa Inventory: counting, cut-off, confirmation of inventory held by third parties o|7]8K= 存货:数量,减值,第三方持有存货的确认 3dnL\AqC yJaQcGxE" Payables: supplier statement reconciliation, confirmation g<[_h(xDeG 应付帐款:供应商的申明一致,确认
Wt&tu2 8t$a8 PE Bank and cash: bank confirmation GfAt-huL( 银行存款和现金:银行的确认 p_$03q>oQ Ge+&C RhyX Auditing sampling kO:iA0KUX 审计抽样 3z[yKua\ ~RVx~hh 5.Review
2&E1)
^ 复核 qy`95^ fCSM#3|,] Subsequent events G
1{F_ 随后发生的事件 [_jTy;E H( `^1 _/"m0/, 29K09 0f xo0",i
f8 Going concern bA-=au?o5 持续关注 % Ke:%##Y 0@r rY Management representations R1z\b~@" 与管理层的交涉沟通 VT
1W#@`e- b|T}mn Audit finalization and the final review: unadjusted differences A6'G%of
审核定稿和最后审查:未经调整的差异 slEsSR'J] W'\{8&:! H#8]Lb@@: 6. Reporting t
;9f7~ 报告 m :ROq 学会计论坛bbs.xuekuaiji.com M:W9h+z Appendix }XCHoB 附录 Hw34wQX Audit procedure Y%$57,Bu n 审计程序 vJ$#m_aa