1. Assurance engagements and external audit
保证约定和外部审计 @2TfW]6 <}F(G-kV6 Materiality, true and fair presentation, reasonable assurance F1p|^hYDW 物质性,真实公平的描述,合理的保证 y (=0 ;Hb"SB Appointment, removal and resignation of auditors /'^BHA|h 审计人员的的任命、免职和辞职 /f hS
#+V* XnRm9% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sp]ov:]%f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
::@JL aj-:JTf Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ] ~}~d( 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 OK2\2&G _S CY e Engagement letter jH<,d
G:{ 约定书(委托书) ,2P/[ : C#RueDa. 2. Planning and risk assessment wV,=hMTd&\ 规划和风险评估
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n,{ General principles #r]GnC, 一般原则 o%K1!' -o5
7"r^x Plan and perform audits with an attitude of professional skepticism eQIS`T 持专业的怀疑态度计划和执行审计工作 EW/N H&{ ML%JTx0+Z Audit risks = inherent risk ×control risk ×detection risk |RD
E/ 审计风险=内在风险×控制风险×检查风险 #*3 vE& p ?28)l
4 Ml Risk-based approach FPEab69 基于风险的办法 id]}10 Gi&/`vm Understanding the entity and knowledge of the business =q[ynZ8O\w 了解商业的实质和知识 jI$7vmO ?XVox*6K& Assessing the risks of material misstatement and fraud UN:cRH{?* 评估材料错报和舞弊的风险 mOFp!( 8an_s%,AW Materiality (level), tolerable error {(h!JeQ 重要性(级别),可容忍误差 &+/$~@OK NC|VZwQtm Analytical procedures w7~&Xxa/
分析程序 8_3WCbe/ NSQ)lSW,; Planning an audit B'6(Ao=3/ 规划审计工作 qnO/4\qq Sf
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$ Audit documentation: working papers CC]q\%y-_ 审计文件:工作底稿 V_KHVul KC54=Rf The work of others Ub[UB%(T 其他机构的文件 g5
y*-t *k 0;R[IAV Rely on the work of experts :BblH0' 依靠专家的工作 d/E0opv ~~#/jULbV Rely on the work of internal audit (dym*_J 依靠内部审计工作 8,:lw3x1 iF1zLI<A 3. Internal control tz2$j
@!= 内部控制 \G6V -W Q|Nw @7$` The evaluation of internal control systems v&` n}lS 对内部控制系统的评估 ' &Nv|v\V 2-:` lrVd Tests of control 5=;'LWXCJ 控制测试 hxGo~<. : u<HJFGLzI Substantive procedures (time, nature, extent) h5[.G! 实质性程序(时间,性质,程度) 'A/f>W ={~A}
X01 Transaction cycles: revenue, purchases, inventory, etc. ~%sNPKjA 交易周期:收入,采购,库存等。 U"K%ip:Wd Fh.ZsPn,m R#/0}+-M 4.Audit evidence 'he&h4fm 审计证据 ))J#t{X/8v d^`n/"Ice Obtain sufficient, appropriate audit evidence xic&m5j
m 获取足够、适当的审计证据 lV?OYS|4i {;hRFQ^b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations , D`\
RV 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 >n>gX/S<C 2O`s'&.h The audit of specific items QB7^8O!< 审计的具体项目 Y+3r{OI z!^3%kJJ> Receivables: confirmation 'zQp64]F 应收帐款:确认 Gdlx0i ^2mCF Inventory: counting, cut-off, confirmation of inventory held by third parties cA`X(Am6]g 存货:数量,减值,第三方持有存货的确认 ~<=wTns! 0f,Ii_k bT Payables: supplier statement reconciliation, confirmation do@BJWo 应付帐款:供应商的申明一致,确认 E D_J8+ {-s7_\|p( Bank and cash: bank confirmation Il!#] 银行存款和现金:银行的确认 -[7
S. =UFmN" Auditing sampling /x&52~X5- 审计抽样 SY+$8^ +Z/aG k; 5.Review
0,m@BsK 复核 PL*kjrLu7 d~O)mJ
J Subsequent events n}q/:|c 随后发生的事件 )n$RHt+:>
WOf*1C !,;/JxfgVh [\)irCDv @ {8xL Going concern N x/_+JWje 持续关注
19^B610 I)f54AX Management representations 3?yq*uE} 与管理层的交涉沟通 @4j!M1}4 hgF4PdO1e Audit finalization and the final review: unadjusted differences 'U4@Sax, 审核定稿和最后审查:未经调整的差异 SWMi+) 4CioVQdj /PtmJ2[ 6. Reporting 8Sg:HU\ 报告 ~@EBW3>~5 学会计论坛bbs.xuekuaiji.com 1EA} [x Appendix qvN 5[rb 附录 !8OUH6{2 Audit procedure Tg#%5~IX 审计程序 *qL"&h5W