1. Assurance engagements and external audit
保证约定和外部审计 u8k{N ,Dii?P Materiality, true and fair presentation, reasonable assurance #()cG 物质性,真实公平的描述,合理的保证 zcD_}t_K :z0>H5
Appointment, removal and resignation of auditors gA6h5F)_ 审计人员的的任命、免职和辞职 7)(`
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ka@?` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S'-`\%@7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,b.4uJg' U)I `:J+A Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior DP6{HR$L 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 cLyuCaH>c N5 rG.6K Engagement letter ~q_+;W. 约定书(委托书) b[[6X iP?ASqo{ 2. Planning and risk assessment <K=B(-~ 规划和风险评估 :kiO 6nWx>R< General principles
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Q: 一般原则 <%3SI. )D@n?qbG
Plan and perform audits with an attitude of professional skepticism )Y,?r[4{ 持专业的怀疑态度计划和执行审计工作 ZAM+4#@ ZV q Audit risks = inherent risk ×control risk ×detection risk #L IsL 审计风险=内在风险×控制风险×检查风险 9X{nJ" X-N$+[# Risk-based approach gy,TT<1) 基于风险的办法 ^3)2]>pW `7qp\vYL Understanding the entity and knowledge of the business e9_O/i N 了解商业的实质和知识 ,pa&he P
SQ:' Assessing the risks of material misstatement and fraud 6[2?m*BsN 评估材料错报和舞弊的风险 E#2k|TpH4 v.LUK Materiality (level), tolerable error `i)ePiE 重要性(级别),可容忍误差 5f*'wA U1
HD~ Analytical procedures :k )<1ua 分析程序 cD`O
+WA2K dbUZGn~ Planning an audit hC,-9c 规划审计工作 x^O2Lj,w\ 6u, 0y$3 Audit documentation: working papers ,8o*!(uO2 审计文件:工作底稿 \y )4`A ^RyTK|SQ The work of others ic]tUOC : 其他机构的文件 5<?c_l9X^ _t;VE06Xjs Rely on the work of experts 'kg]|"M 依靠专家的工作 Ce'2lo Nx (pJp{S Rely on the work of internal audit BvW gH.OX 依靠内部审计工作 &aAo:pj P ~
pbx 3. Internal control
^21f^>k( 内部控制 *;yMD-= jKV?!~/F The evaluation of internal control systems zcWxyLifl0 对内部控制系统的评估 PW//8lsR p+sPCF Tests of control F4<
2.V)#- 控制测试 wYMX1= hG;=ci3EE Substantive procedures (time, nature, extent) s1\BjSzk 实质性程序(时间,性质,程度) 8Pdn
w/W c2mt<DtWW Transaction cycles: revenue, purchases, inventory, etc. /N{@g.edL 交易周期:收入,采购,库存等。 Bpo68%dx89 v_h*:c Heif FJn 4.Audit evidence u&_U
CJCf 审计证据 r4ttEJ-jG Ml/p{ *p Obtain sufficient, appropriate audit evidence T_%]#M 获取足够、适当的审计证据 _%TeTNY# ~d `4W<1a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GXlg% 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 gG;W:vR}l 8 (h The audit of specific items 3 DHA^9<q 审计的具体项目 FYS83uq0 Dj.+5f' Receivables: confirmation "EhO )lR 应收帐款:确认 v]U;5Uo }Q^a.`h Inventory: counting, cut-off, confirmation of inventory held by third parties fO(S+} 存货:数量,减值,第三方持有存货的确认 A y[L{!)2{ fToI,FA Payables: supplier statement reconciliation, confirmation \\Tp40m+ 应付帐款:供应商的申明一致,确认 eniR} -86:PL(I" Bank and cash: bank confirmation l4reG:uYG 银行存款和现金:银行的确认 l{o{=]x1 W*`6ero Auditing sampling iPO
S 审计抽样 Z|S7", F/>Pvq] 5.Review
PSR`8z n 复核 +M&S =T4w: Subsequent events Bic {
H 随后发生的事件 J\D3fh97- X2?_lZ[\ .LR>&N _U r$Qh`[< PuCA
@qY Going concern :Ia&,;Gc 持续关注
#de^~ DJ0T5VE W3 Management representations Wj=ex3K3u. 与管理层的交涉沟通 7zZ|=W?&{ RcP5].^T Audit finalization and the final review: unadjusted differences G@!9)v]9 审核定稿和最后审查:未经调整的差异 g^UWf <xp lFY8^#@ j1+Y=@MA 6. Reporting 1u+(rVQN 报告 E}&jtMRUt 学会计论坛bbs.xuekuaiji.com Nb/%>3O@ Appendix Y{tu
aBzD 附录 *7ro [ Audit procedure }*R6p?L5 审计程序 D07u?