1. Assurance engagements and external audit
保证约定和外部审计 lvi~GZ N(v<*jn Materiality, true and fair presentation, reasonable assurance BzL>,um 物质性,真实公平的描述,合理的保证 w!7f* CUB= T] Appointment, removal and resignation of auditors iWu$$IV?- 审计人员的的任命、免职和辞职 m'$]lf;* I\O<XJO)_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ij
hC@5qk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u>j:8lhtV _r8.I9| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IZczHHEL`b 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 p]uwGWDI C6=7zYhR Engagement letter &
ZgB b 约定书(委托书) _f%Wk>A4 v;X'4/M 2. Planning and risk assessment le?hCPHkp 规划和风险评估 jE.U~D)2YF }E+}\& General principles )/h~csy:~ 一般原则 xtyzy@)QL <U=:N~L Plan and perform audits with an attitude of professional skepticism X#<#7. 持专业的怀疑态度计划和执行审计工作 6X5`npf Vd[[< Audit risks = inherent risk ×control risk ×detection risk QfJ?'* 审计风险=内在风险×控制风险×检查风险 0[g8 `#hdb=3 Risk-based approach 6;U]l. 基于风险的办法 _ 97 dV<|ztv Understanding the entity and knowledge of the business s4bLL 了解商业的实质和知识 EUj'%;sz- +rbj%v}Fh Assessing the risks of material misstatement and fraud r#wMd9]) 评估材料错报和舞弊的风险 }zi:nSpON r*<)QP^B~ Materiality (level), tolerable error 3!^5a%u
重要性(级别),可容忍误差 HONrt|c ;JMd(\+- Analytical procedures jQOY \1SR 分析程序 7nB@U$]-Sz zlIXia5 Planning an audit Fn*clx< 规划审计工作 >(Jy=m? QA\
eXnR Audit documentation: working papers /u{ 9UR[g 审计文件:工作底稿 FLJdnL ?y!0QAIXK The work of others j8?z@iG 其他机构的文件 C)/uX5 J]5sWs Rely on the work of experts x]lv:m\)jT 依靠专家的工作 ~sk ;6e)(2 :^FOh*H Rely on the work of internal audit ?J,hv'L] 依靠内部审计工作 ma>{((N Ok[y3S 3. Internal control _, /m 内部控制 0PD]#.+ D+d\<": The evaluation of internal control systems mV0F^5 对内部控制系统的评估 l
q=|= oX@nWQBc_ Tests of control "40Jxqt 控制测试 7. 9n :-7`Lfi@% Substantive procedures (time, nature, extent) }Og zSnR 实质性程序(时间,性质,程度) )e|Cd} 2 FqAW>< Transaction cycles: revenue, purchases, inventory, etc. Q^4j 交易周期:收入,采购,库存等。 Zso&.IATng qlmz@kTb Fyoy)y* 4.Audit evidence 4(Gs$QkSo| 审计证据 t<sg8U. v;AMx-_WH Obtain sufficient, appropriate audit evidence n!
~mdI& 获取足够、适当的审计证据 sF^3KJ
| \^vf`-uG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _@jBz"aq\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Dp!3uR']p 6b4Kcl <i The audit of specific items t=J\zyX! 审计的具体项目 My0h
9'K !fr /WxJ Receivables: confirmation O=
PFr" 应收帐款:确认 nw[DI%Tp Z W`
Ur> Inventory: counting, cut-off, confirmation of inventory held by third parties zd AqGQfc
存货:数量,减值,第三方持有存货的确认 #=UEx
p"f=[awp Payables: supplier statement reconciliation, confirmation U
.~,Bwb 应付帐款:供应商的申明一致,确认 1XQJ#J1/ xcr=AhqM Bank and cash: bank confirmation N r5
aU6] 银行存款和现金:银行的确认 @@K@;Jox betN-n- Auditing sampling 1$oVcDLl 审计抽样 w-\U;&8 mz@`*^7? 5.Review
XH&Fn+ 复核 1xg^;3m2 YUd*\_ Subsequent events "ut:\%39. 随后发生的事件 &n+3^JNl L+2!Sc,> 0o2o]{rM{2 zlzr;7m b{qeu$G R Going concern Z\6&5r= 持续关注 g9(zJ A
EaT Management representations I9P<!#q> 与管理层的交涉沟通 2MwRjh_ 50%
|9D0?Y Audit finalization and the final review: unadjusted differences 0mo^I==J1 审核定稿和最后审查:未经调整的差异 k .?
aq bG=CIa&@ 6=o@X
6. Reporting R>H*MvN 报告 '(A)^K>+ 学会计论坛bbs.xuekuaiji.com px5~D(N Appendix MVHj? 附录 1><\3+8 Audit procedure *%_:[> 审计程序 q#wg2