1. Assurance engagements and external audit
保证约定和外部审计 B["jndyr LjCUkbzQF Materiality, true and fair presentation, reasonable assurance VI]~uTV 物质性,真实公平的描述,合理的保证 =rA]kGx {LBL8sG Appointment, removal and resignation of auditors 1>L8EImx]V 审计人员的的任命、免职和辞职 )zkr[;j~` eh}|Wd7J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IO7cRg'-F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ('Ha$O72 BAojP1}+, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BvP++,a&Sa 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 XbIxGL /sr.MT Engagement letter sKC(xO@L;` 约定书(委托书) }kSP p >4bWXb'S}C 2. Planning and risk assessment |k#EYf#Y 规划和风险评估 B]I*ymc# {01^xn. General principles !m8T< LtMl 一般原则 hISYtNWjd" /0b7"Kr Plan and perform audits with an attitude of professional skepticism wRg[Mu,Q5 持专业的怀疑态度计划和执行审计工作 IV~5Y{(l
baGV]=j Audit risks = inherent risk ×control risk ×detection risk a]!u
go} 审计风险=内在风险×控制风险×检查风险 vI]V@il Vi#[kn' Risk-based approach 0{/'[o7 基于风险的办法 U/ax`
_ +mN8uU~(kx Understanding the entity and knowledge of the business 9<.8mW^68 了解商业的实质和知识 x>+sqFd\ ,/Q`gRBh" Assessing the risks of material misstatement and fraud ZB]234`0 评估材料错报和舞弊的风险 Bf;<3k)5. -$I$z o Materiality (level), tolerable error z{/#/,V5D4 重要性(级别),可容忍误差
KQ0f2? 3zv0Nwb, Analytical procedures .
LeS- 分析程序 JFq<sY! *0m|`-
T Planning an audit 5a4i)I63o 规划审计工作 |h6,.#n eQ,VK`7X Audit documentation: working papers oJ|m/i) 审计文件:工作底稿 E:;MI{;7 hqV_MeHv' The work of others %Vfr#j$= 其他机构的文件 ( dh9aR_a (:R5"|]@<x Rely on the work of experts 5 BeU/ 依靠专家的工作 92~$Qa\S! ?rziKT5OOC Rely on the work of internal audit iFZ.a.NDc 依靠内部审计工作 8mt#S u+c2
m 3. Internal control qDgy7kkQ 内部控制
^CD?SP"i uQKo2B0 The evaluation of internal control systems Kd\d>&b 对内部控制系统的评估 UG4I@@= n4.\}%=z Tests of control 9A87vs4[ 控制测试 {REGoe=W% `(Ij@84
Substantive procedures (time, nature, extent) i$W
E1- 实质性程序(时间,性质,程度) iyr'9BA zPt0IB_j' Transaction cycles: revenue, purchases, inventory, etc. jhkNi`E7 交易周期:收入,采购,库存等。 PuoN<9 # 6 Z7J<0
%;qDhAu0 4.Audit evidence 2E_*'RT 审计证据 $3D#U^7i `R{ ZED
l' Obtain sufficient, appropriate audit evidence fw+ VR.#2H 获取足够、适当的审计证据 9G"-~C"e3 Aa`'g0wmc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @(_f}SgfE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]n$&|@ pSh$#]mZ` The audit of specific items W9%B9~\G;+ 审计的具体项目 PHHX)xK tFKR~?Gc Receivables: confirmation ^#)M,.G^ 应收帐款:确认 rN5;W
/!HFi> Inventory: counting, cut-off, confirmation of inventory held by third parties U7@)RJ 存货:数量,减值,第三方持有存货的确认 QQIU5 7<p?E7 Payables: supplier statement reconciliation, confirmation +KKx\m* 应付帐款:供应商的申明一致,确认 -|x YT+?% oq3{q Bank and cash: bank confirmation RRBBz7:~ 银行存款和现金:银行的确认 .,7ZDO9{ * Qe{CE Auditing sampling c0M>CaKD 审计抽样 DA-W =Cc 2-!n+#Cdf 5.Review
>HlQ+bl$xw 复核 wc7F45l4 W99Hq1W;r Subsequent events 6A \Z221E 随后发生的事件 lM'y
j}:~ D|rcSa.M >(:b\*C S+Vsy( jXALN Going concern qtLXdSc 持续关注 ~A =?_ 5kJ %V&I${z Management representations cgvD>VUw 与管理层的交涉沟通 P 2^((c *N|s+ Audit finalization and the final review: unadjusted differences }2-p=Y:6 审核定稿和最后审查:未经调整的差异 4hh=z>$|l) b/g"ws_ sB>ZN3ptH^ 6. Reporting ZRr S""V 报告 875
BD U 学会计论坛bbs.xuekuaiji.com 6a\YD{D] _ Appendix )TFBb\f>v 附录 1=X"|`<! Audit procedure aA/.EAc7 审计程序 {f
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