1. Assurance engagements and external audit
保证约定和外部审计 9M"].~iNE jSc#+
_y Materiality, true and fair presentation, reasonable assurance H~ u[3LQz 物质性,真实公平的描述,合理的保证 @]bPVG?d 67y Tvr@a Appointment, removal and resignation of auditors a6kV!,.
U 审计人员的的任命、免职和辞职 !;_H$r0 oq*N_mP0
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _e9:me5d"$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U.{l;EL:T $wYFEz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior WMMO5_Mz 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 e6_ZjrQf ;Eec5w1 Engagement letter $4MrP$4TI 约定书(委托书) fqu}Le /s];{m|>
2. Planning and risk assessment
&QNWL] 规划和风险评估 (RtueEb.~E {,OS-g General principles 5Zw1y@k( 一般原则 cQ:"-!ff N N|u _ Plan and perform audits with an attitude of professional skepticism =+w*gDr 持专业的怀疑态度计划和执行审计工作 u{z``] !gnj]k&/c Audit risks = inherent risk ×control risk ×detection risk |j3'eW&= 审计风险=内在风险×控制风险×检查风险 hm<}p&!J h$N0D ! Risk-based approach e|4&b@ 基于风险的办法 H'F6$ypoS 8>/Q1(q0 Understanding the entity and knowledge of the business _Jv
9F8v 了解商业的实质和知识 PR|R`.QSs 2BCtJ`S` Assessing the risks of material misstatement and fraud m?HZ; 评估材料错报和舞弊的风险 U:F/iXz 8P:
Rg%0) Materiality (level), tolerable error $BmmNn# 重要性(级别),可容忍误差 E+C5 h
;p& ,<DB&&EV8 Analytical procedures 1009ES7* 分析程序 ;6
+}z~ ?X?&~3iD% Planning an audit fJZp?e" 规划审计工作 fIF<g@s PCn Q_A-Q Audit documentation: working papers aCV4AyG 审计文件:工作底稿 D|qk_2R% P6,7]6bp The work of others HyiFy7j 其他机构的文件 7j7e61
Ax ``ekR6[ 8c Rely on the work of experts +jC*'7p@ 依靠专家的工作 n]+W 3[i 4lKVY< Rely on the work of internal audit .lhn;*Yi 依靠内部审计工作
_if|TFw;h |lH;Fq{\ 3. Internal control 9x+<Ik 内部控制 97!>%d[0 VGL#!4wK The evaluation of internal control systems k#bu#YZk 对内部控制系统的评估 `IINq{Zk KNgH|5Pb Tests of control '2zL.:~ 控制测试 i~J;G#b M\b")Tu{0 Substantive procedures (time, nature, extent) ]aCk_*U 实质性程序(时间,性质,程度) p#f+P? avp;*G} Transaction cycles: revenue, purchases, inventory, etc. (SVWd
gb 交易周期:收入,采购,库存等。 (eCFWmO /9yaW7w *sQcg8{^ 4.Audit evidence ')S;
[= v 审计证据 ZWV|# c<G z<gu00U7 Obtain sufficient, appropriate audit evidence E99CmG|" 获取足够、适当的审计证据 t"j|nz{m N^VD=<#T Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !A8^Xmz" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 C9S@v D+ Wi n8LOC The audit of specific items #$vRJ#S}U 审计的具体项目 RnfXN)+P y'ja< 1I> Receivables: confirmation %[<Y9g,:Q 应收帐款:确认
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Q4s&E\} Inventory: counting, cut-off, confirmation of inventory held by third parties 6)]f6p&e 存货:数量,减值,第三方持有存货的确认 A{o 'z_zC Hg}I]!B Payables: supplier statement reconciliation, confirmation %,b X/! 应付帐款:供应商的申明一致,确认 `P+(&taT (\puf+ Bank and cash: bank confirmation Ra
Sz>-3d 银行存款和现金:银行的确认 P,gdnV
^ r^$~>!kZ| Auditing sampling ZA#y)z8!E 审计抽样 09M;}4ev&7 ghk5rl$ 5.Review
LE?u`i,e=+ 复核 J3S&3+2G MQ][mMM;w Subsequent events (g :p5Rl 随后发生的事件 4aZCFdc -'rj&x{Q)U &A!KJ. _8K%`6!"Z dw@E) Going concern guN4-gGDr< 持续关注 Kn+=lCk ApPy]IdwX Management representations 1H:ea7YVU 与管理层的交涉沟通 fUag1d }\v^+scD Audit finalization and the final review: unadjusted differences }wt%1v-10U 审核定稿和最后审查:未经调整的差异 |U[y_Y\a dhRJg"vrQ +I|8Q|^SD 6. Reporting Ri:p8 报告 o%(bQV-T 学会计论坛bbs.xuekuaiji.com HOYq?40.R Appendix w`yx=i# 附录 "2n;3ByR Audit procedure D#sf i,O 审计程序 g"t^r3