1. Assurance engagements and external audit
保证约定和外部审计 2sIt~ Gn -V6caVlg Materiality, true and fair presentation, reasonable assurance w6!97x 物质性,真实公平的描述,合理的保证 E8r6P:5d` y@~ VE5N Appointment, removal and resignation of auditors 0)d='3S 审计人员的的任命、免职和辞职 T{Xd > }wiyEVAh{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R;Dj70g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s,#We} bv '4i8&p`/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vO2WZ7E! 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 v; i4ZSV^A IxuK<Oe:O Engagement letter Z[*unIk 约定书(委托书) o|h=M/ ^PNDxtd|v 2. Planning and risk assessment *:xOenI 规划和风险评估 Vu.=,G 6ScB:8M General principles Gl'G;F$Y- 一般原则 /_m)D;!y yYJ_;Va Plan and perform audits with an attitude of professional skepticism d"Zu10 持专业的怀疑态度计划和执行审计工作 I
m
I$~q' kVWcf-f Audit risks = inherent risk ×control risk ×detection risk H5Eso*v@ 审计风险=内在风险×控制风险×检查风险 xA
d@.^ e,}h^^" Risk-based approach hH5~T5?\ 基于风险的办法 RVm-0[m} /Z?o%/bw: Understanding the entity and knowledge of the business =U*D.p*%f 了解商业的实质和知识 V5ZC2H m_0y ]RfG Assessing the risks of material misstatement and fraud u@e.5_:S) 评估材料错报和舞弊的风险 I?g}q,!] *V',@NH#Os Materiality (level), tolerable error uT,i& 重要性(级别),可容忍误差 8&8!(\xv J$yq#LBbR@ Analytical procedures lj}3TbM 分析程序 L
q>lj`> e%)iDt\j Planning an audit [(x<2MTj 规划审计工作 ZAfuW^r .%n_{ab1 Audit documentation: working papers ZS=H1 审计文件:工作底稿 HJ]v- ^,I2@OS The work of others N\__a~'0p 其他机构的文件 EP@u4F KX9IC5pR Rely on the work of experts EQlb:;j 依靠专家的工作 "dIWHfQB N,qo/At}R[ Rely on the work of internal audit w~v6=^ 依靠内部审计工作 ^OQP;5 #K /xJD/"Y3& 3. Internal control a~jb%i_ 内部控制 #d$zW4ur2 M^oL.' The evaluation of internal control systems Z(|$[GZP[ 对内部控制系统的评估 YSGE@ BH {z]a
Tests of control 4!{lySW 控制测试 9dA+#;? Rs"=o>Qu Substantive procedures (time, nature, extent) >&;J/ME 实质性程序(时间,性质,程度) Rw0|q HL"c yxe Transaction cycles: revenue, purchases, inventory, etc. xK_UkB-$i 交易周期:收入,采购,库存等。 V WZpEi t'eu>a1D JR]
elRR 4.Audit evidence cJ$jU{} 审计证据 HI|egf
@ Cydo~/ Obtain sufficient, appropriate audit evidence ]dGH
i \ 获取足够、适当的审计证据
n(Nu 4dFr~ { Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #1$4<o#M 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 g^A^@~M /Q@4HV The audit of specific items WMC^G2 n 审计的具体项目 m-uXQS^@G Hb*Z_s Receivables: confirmation aPxSC>p 应收帐款:确认 ?9{^gW4| v[uVAbfQ Inventory: counting, cut-off, confirmation of inventory held by third parties H.l0kBeG 存货:数量,减值,第三方持有存货的确认
:MF`q.:X a({Rb?b Payables: supplier statement reconciliation, confirmation ^}$t(t 应付帐款:供应商的申明一致,确认 tZ62T{, a OAq-(_H Bank and cash: bank confirmation S>x@9$( ym 银行存款和现金:银行的确认 TW&s c9 ktqFgU#rT Auditing sampling )wjpxr 审计抽样 C0w_pu A nl1+ 5.Review
geK;r0(f 复核 .?NfV%vv `m(ZX\W] Subsequent events *3Lo[GE> 随后发生的事件 r&R~a9+)
NqF*h
at ek5j;%~g1 46T(1_Xt~ 0);5cbV7i Going concern cG0)F%?X? 持续关注 y]{b4e X
ixjdBFP Management representations &J/!D# 与管理层的交涉沟通 /'{vDxZf R 3"Oipt+ Audit finalization and the final review: unadjusted differences e^q^AP+* 审核定稿和最后审查:未经调整的差异 ?84f\<" +?6]Vu&|f n5~Dxk 6. Reporting r|}Pg}O 报告 ?pJ2"/K
学会计论坛bbs.xuekuaiji.com ("=q-6$G Appendix :1f,%Z$,q 附录 Yl au Audit procedure V$
DB4YM1k 审计程序 Yf[Cmn