1. Assurance engagements and external audit
保证约定和外部审计 ~;A36M-[. w{1DwCLKq Materiality, true and fair presentation, reasonable assurance xM3T7PV9 物质性,真实公平的描述,合理的保证 e-dpk^- 5P'<X p Appointment, removal and resignation of auditors G92Ya^` 审计人员的的任命、免职和辞职 '
?3e 1 7LM?<lp] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -_@3!X1~i+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i+)9ItZr hqA6%Y^k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kCWaji_x% 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 {uQp
$` \/Z?QBFvz Engagement letter '7UW\KEB[} 约定书(委托书) FCu0)\ 478gl
o 2. Planning and risk assessment U&uop$/Cq 规划和风险评估 "[[9i 3
(De> gs$ General principles ]\y:AkxhJ 一般原则 nS8oSs_ l
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Plan and perform audits with an attitude of professional skepticism h#ogL-UU 持专业的怀疑态度计划和执行审计工作 hP1H/=~ %.
=B=* Audit risks = inherent risk ×control risk ×detection risk ~@=*JzP? 审计风险=内在风险×控制风险×检查风险 =}6yMR!4R<
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$ Risk-based approach Lc<v4Bp 基于风险的办法 C 'YL9r-G 6 6G$5 Understanding the entity and knowledge of the business gZI88Q 了解商业的实质和知识 &&/2oP+z 'rZYl Qm Assessing the risks of material misstatement and fraud w%(Ats 评估材料错报和舞弊的风险 2E
Ufd\ 1Y2]jz4 Materiality (level), tolerable error .Du-~N4\ 重要性(级别),可容忍误差 3dlL?+Y# %s}c#n)N Analytical procedures \>b
: 分析程序 \OV><|Lkh x]~{#pH@< Planning an audit owz6j: 规划审计工作 Ifghyh<d PyOj{WX>W Audit documentation: working papers O
_yk< 审计文件:工作底稿 KCE5Z?k U}w,$
Y The work of others N,Fmu 其他机构的文件 ^EK]z8;| 'G6g
yO/K Rely on the work of experts D"x;/I 依靠专家的工作 bq mb|mD tVB9k
xtE Rely on the work of internal audit I{e[Y_ 依靠内部审计工作 Pz+2(Z Y[=X b 3. Internal control >l<`)4*H 内部控制 ^lB=O qD@]FEw!O The evaluation of internal control systems N:"S/G>r ; 对内部控制系统的评估 ?AMn>v N-
!>\n Tests of control cPFs K*w 控制测试 MLbmz\8a ,".1![b Substantive procedures (time, nature, extent) k0@b"y* 实质性程序(时间,性质,程度) Oz3JMZe 3PmM+}j
3 Transaction cycles: revenue, purchases, inventory, etc. )Z.v fc 交易周期:收入,采购,库存等。 JDp"!x{O }0Q_yuzx0m 36
&ghx 4.Audit evidence [;?CO< 审计证据 Rm^3K /2%646 Obtain sufficient, appropriate audit evidence w"A.*8Iu 获取足够、适当的审计证据 ,>YW7+kY q9
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2.,4b- ^ 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 thT2U8%T M<nKk#!+h The audit of specific items })?t:zX#* 审计的具体项目 y\?T%g xaPaK- Receivables: confirmation zJ"`40V*; 应收帐款:确认 2LO8SJ# U*p;
N,SjQ Inventory: counting, cut-off, confirmation of inventory held by third parties QPc4bg\J~t 存货:数量,减值,第三方持有存货的确认 ^x BQ#p i[IOR0 Payables: supplier statement reconciliation, confirmation `RF0%Vm~t 应付帐款:供应商的申明一致,确认 <5 ? -:$#ko
W Bank and cash: bank confirmation -nHt6AbqP 银行存款和现金:银行的确认 zs=[C+Z\ 0~/'c0Ho Auditing sampling n+'gVEBA 审计抽样 tL>c@w#Pv Whd\Ub8( 5.Review
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eYpK!9 (aeS+d x Subsequent events j[ fE^& 随后发生的事件 Z9)-kRQz=r )z".lw =._V$:a6o ^\(<s DN$[rCi7 Going concern c:d.mkF\ 持续关注 ++gWyzD >bLhCgF:" Management representations Bn4wr 与管理层的交涉沟通 }x A Eu,n^ #CV;Np Audit finalization and the final review: unadjusted differences N6>ert1 审核定稿和最后审查:未经调整的差异 I2&R+~ktR z]49dCN _spW~"|G 6. Reporting >WcOY7 报告 6?BV J 学会计论坛bbs.xuekuaiji.com D;Bij= Appendix J4woZ{d 附录
K!<3|d Audit procedure _ ;!$1lM[ 审计程序 u6t%*''