1. Assurance engagements and external audit
保证约定和外部审计 ;Z:z'';Lm >V;JI;[ Materiality, true and fair presentation, reasonable assurance W1$B6+}Z0V 物质性,真实公平的描述,合理的保证 - o$S= [&k[k) Appointment, removal and resignation of auditors Z`v6DfK} 审计人员的的任命、免职和辞职 s/0-DHd )zlksF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XA5gosq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z%\9y]zs -wtavv,J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,miU'<8tQ| 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 d i`}Y& i)Vqvb0Q Engagement letter "?Wwcd\ 约定书(委托书) 8X][TJG$ 3!`Pv ?
|o 2. Planning and risk assessment 9-eYCg7C| 规划和风险评估 1 h|cr_ [Maon.t!l General principles t*5d'aE`/ 一般原则 ndT:,"s g3 6oEz~| Plan and perform audits with an attitude of professional skepticism Gy.<gyK9 持专业的怀疑态度计划和执行审计工作 17tph; d{0b*l% Audit risks = inherent risk ×control risk ×detection risk &<R8' 审计风险=内在风险×控制风险×检查风险 V:9| 9$G ?`_US7.@ Risk-based approach qEX2K^y'4" 基于风险的办法 aDb@u3X@ <.CO{L\e Understanding the entity and knowledge of the business LN
]ks) 了解商业的实质和知识 N5#qox$D RQWVjF# Assessing the risks of material misstatement and fraud YYr &Jcj 评估材料错报和舞弊的风险 ^LaI{UDw%h 9*GwW&M%1_ Materiality (level), tolerable error :k6|-A2 重要性(级别),可容忍误差 5)'
_3r *>V6KW Analytical procedures $"0t 1
分析程序 B~^MhX
+j -Cd4yWkO Planning an audit vC E$)z'" 规划审计工作 C6,GgDH` %P0dY:L~ Audit documentation: working papers JiEcPii 审计文件:工作底稿 'Y(#Yxc QG?7L_I The work of others <Q/^[ 其他机构的文件
O*d&H;; g_G?gO Rely on the work of experts \NhCu$' 依靠专家的工作 Wg[?i C*~ Bwjd/id q Rely on the work of internal audit gn1`ZYg 依靠内部审计工作 .3?'+KZ, 0aQtJ0e16 3. Internal control `!S5FE"- 内部控制 '!Ps4ZTn_ Ev0GAc1 The evaluation of internal control systems @g9j+DcU 对内部控制系统的评估 <*0MD6$5 :^0g}8$< Tests of control
g-E!*K 控制测试 R"6Gm67 t nT` NfN Substantive procedures (time, nature, extent) ;!, ]}2w*X 实质性程序(时间,性质,程度) 33J}AK^FE 6#T?g7\pyR Transaction cycles: revenue, purchases, inventory, etc. LTp5T|O 交易周期:收入,采购,库存等。 1)/B V{n K~<p
D:s +cvz 4.Audit evidence V[wEn9
审计证据 L$zT`1Hy twz Obtain sufficient, appropriate audit evidence cCFSPT2fq[ 获取足够、适当的审计证据 B7nMyoj
pWSYbN+d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2n?\tOm(V 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1@yXVD/ 0(Y$xg The audit of specific items cx|[P6d 审计的具体项目 +1Si>I vF;6Y(h> Receivables: confirmation |(}uagfrd 应收帐款:确认 mz1Xk ]nE Tr)a6Cf
Inventory: counting, cut-off, confirmation of inventory held by third parties KD$ P\(5# 存货:数量,减值,第三方持有存货的确认 [
w .!KlN% As Payables: supplier statement reconciliation, confirmation yZHQql%J
O 应付帐款:供应商的申明一致,确认 Il2DZ5-
) JnhHV(H Bank and cash: bank confirmation
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w o 银行存款和现金:银行的确认 rr3NY$W @_Aqk{3 Auditing sampling kOVx]= 审计抽样 9V?MJZ@aG m{mK;D
5.Review
si=/=h 复核 <%J dQ82? ]O<Yr' Subsequent events cy)L%`(7 随后发生的事件 [Qy]henK YM3o
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K Going concern o1Mb HBb 持续关注 aP8Im1<A 8czo#& Management representations <^R\N# 与管理层的交涉沟通 s[nOB0 IL3,dad'^ Audit finalization and the final review: unadjusted differences s?~Abj_
审核定稿和最后审查:未经调整的差异 _ H$Cm ~#I
1!y~` wa<@bub 6. Reporting %!(6vm>8 报告 7*'_&0 学会计论坛bbs.xuekuaiji.com 3tnYK& Appendix RK'3b/T 附录 J9/9k Audit procedure ]_d(YHYf 审计程序 zZ
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