1. Assurance engagements and external audit
保证约定和外部审计 @;` 's "WuUMt Materiality, true and fair presentation, reasonable assurance iuGwc086 物质性,真实公平的描述,合理的保证 Q5T3 n)"JMzjQ< Appointment, removal and resignation of auditors !#_2 ![ 审计人员的的任命、免职和辞职 +T@BOYhgq
,AweHUEn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !IdVg $7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rAfz? " Q?~LB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ba8=nGa4KY 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 -yBKA]"<I _*6]4\; Engagement letter 6T'UWh0S 约定书(委托书) O^`EuaL A~PR 2. Planning and risk assessment H^*AaA9- 规划和风险评估 UjQz
\/YRhQ General principles nH?6o#]N 一般原则 0|FxSc
Rtz~:v% Plan and perform audits with an attitude of professional skepticism &&9|;0< 持专业的怀疑态度计划和执行审计工作 w
Dh]vH[ ,{HQKHg Audit risks = inherent risk ×control risk ×detection risk 2P^|juc)sU 审计风险=内在风险×控制风险×检查风险 <`uu e dT*Yv`
h Risk-based approach m6mGcbpn 基于风险的办法 hg" i;I r[i^tIv6As Understanding the entity and knowledge of the business rZ `1G 了解商业的实质和知识 Q}@t' B#S8j18M Assessing the risks of material misstatement and fraud P M [_0b 评估材料错报和舞弊的风险 iVn4eLK^v * )<+u~ Materiality (level), tolerable error 5OI.Ka 重要性(级别),可容忍误差 /RJ e9{0hw7 Analytical procedures 1v]%FC` 分析程序 }w$2,r
gA x^[,0?y2 Planning an audit N9_* {HOy 规划审计工作 j+gx
n_E oL@ -<;zKO Audit documentation: working papers vd[7Pxe 审计文件:工作底稿 *uyP+f2O ][S q^5` The work of others |ZH(Z}m 其他机构的文件 A+RW=|: r)5xS] Rely on the work of experts (L*GU 7m; 依靠专家的工作 ?"9h-g3`x} >N Bc-DX^ Rely on the work of internal audit Njg$~30 依靠内部审计工作 -{cmi
,oy 7?=^0?a 3. Internal control HJAiQ[m5s 内部控制 PK2;Ywk` fQa*> **j; The evaluation of internal control systems WT ;2aS: 对内部控制系统的评估 %,
psUOY G(a5@9F Tests of control MT&aH~YB 控制测试 =tP9n ;D 1p.c6[9- Substantive procedures (time, nature, extent) eT".psRiC 实质性程序(时间,性质,程度) GP%V(HhN w1)TnGT Transaction cycles: revenue, purchases, inventory, etc. @vlP)" 交易周期:收入,采购,库存等。 4[$:KGh3 ki'$P.v{$w G*9>TavE 4.Audit evidence $v@$C4 审计证据 031"D*W'i eK:?~BI! Obtain sufficient, appropriate audit evidence >)ekb7 获取足够、适当的审计证据 LIcc0w3 5I2,za&e Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Gw<D'b)! 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 <==uK>pET g3$'Ghf The audit of specific items Czjb.c:a.Y 审计的具体项目 ,' |J ZG^<
<V$h Receivables: confirmation s?EQ
应收帐款:确认 `MI;.t ^L2d%d\5 Inventory: counting, cut-off, confirmation of inventory held by third parties S1|u@d' 存货:数量,减值,第三方持有存货的确认 K<J,n!zc 3}H{4]*%_ Payables: supplier statement reconciliation, confirmation cz9J&Le> 应付帐款:供应商的申明一致,确认 WEj{2+ G]ek-[- Bank and cash: bank confirmation A2 +% 银行存款和现金:银行的确认 {1SsH
ir> d~u=,@FK Auditing sampling Nnh\FaI 审计抽样 [MpWvLP"x B r#{ 5.Review
dun`/QKV 复核 w
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zIrOMh Subsequent events A'jvm@DvQI 随后发生的事件 OeqKKVuQ rexf#W) J>A9]%M Q-oDmjU %/Wk+r9uu Going concern (fF8)4l 持续关注 UOZ+&DL,L ]:gW+6w"C Management representations sQ}|Lu9hZ 与管理层的交涉沟通 8 MO-QO KmNnW1T Audit finalization and the final review: unadjusted differences PB@IPnB- 审核定稿和最后审查:未经调整的差异 gE6'A V$ H(a`! \78E>(`' 6. Reporting 4Im>2) 报告 T aS1%( 学会计论坛bbs.xuekuaiji.com \n[kzi7 Appendix o.ZR5 `. 附录 `<nxXsLe Audit procedure G3Dg B! 审计程序 'f6H#V*C