1. Assurance engagements and external audit
保证约定和外部审计 XTKAy;'5 V }wh Materiality, true and fair presentation, reasonable assurance @"vTz8oY@ 物质性,真实公平的描述,合理的保证 A4IPd b|-7EI>l9 Appointment, removal and resignation of auditors jlM%Y
ZC 审计人员的的任命、免职和辞职 rhH !-`m J PmZ%]wA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T,uVt^.R+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Wg[ThaZ j=V2~
xA6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Epm%/ {sHV 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 lj+}5ySG/ :}+
m[g Engagement letter ?y4vHr"c 约定书(委托书) VCCG_K9' W't.e0L<6 2. Planning and risk assessment QV*W#K\7q 规划和风险评估
n1@ Or=5 0$I!\y\ General principles -FW'i10\2+ 一般原则 Jo9!:2? mP+rPDGp Plan and perform audits with an attitude of professional skepticism tRzo}_+N 持专业的怀疑态度计划和执行审计工作 JNSH'9!n6 nH(Hk%~ Audit risks = inherent risk ×control risk ×detection risk }<
m@82\ 审计风险=内在风险×控制风险×检查风险 r57rH
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j.vBld Risk-based approach SX6P>:` 基于风险的办法 d
A' h7D s[tFaB 1 Understanding the entity and knowledge of the business xO XCCf/ 了解商业的实质和知识 F<^93a9 fH[:S9@ Assessing the risks of material misstatement and fraud Rss=ihlM 评估材料错报和舞弊的风险 gA~faje K$Yc!4M Materiality (level), tolerable error n$YCIW)0 重要性(级别),可容忍误差 ?Ulc`-d !e(ZEV g Analytical procedures & wG3RR| 分析程序 bmu<V1[W +H8;*uZ|k, Planning an audit `Ef&h V 规划审计工作 m[!AOln) n:5*Tg9 Audit documentation: working papers *S>,5R0k 审计文件:工作底稿 ]Zz<9zix WX9pJ9d The work of others KqT~MPl 其他机构的文件 > [|SF%
y$7@ ~NH,d Rely on the work of experts
g+iV0bbT 依靠专家的工作 u#m(Py )gq( Rely on the work of internal audit Y2Y!^A89 依靠内部审计工作 >5!/&D.q _ Oe|ZQ 3. Internal control *tZ#^YG{( 内部控制 Q|W!m0XO /@\3#2; The evaluation of internal control systems |Zo_x}0 对内部控制系统的评估 Oz1ou[8k 3tTz$$-# Tests of control 5"JnJH 控制测试 P!)k 4n sP NAG
Substantive procedures (time, nature, extent) TAu*lL(F 实质性程序(时间,性质,程度) 6uH1dsD SY}iU@xo Transaction cycles: revenue, purchases, inventory, etc. ,As78^E{ 交易周期:收入,采购,库存等。 4)3!n*I ^D0BGC&& NX*9nwp^ 4.Audit evidence 2)^[SpZ 审计证据 <#9zc'ED: :`ysq Obtain sufficient, appropriate audit evidence #2!M+S 获取足够、适当的审计证据 7TQh'j x6x6N&f? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {M?!nS6t 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 )>LC*_v +C)auzY7N The audit of specific items r4xq%hy 审计的具体项目 ]&ptld; : |c,.uO Receivables: confirmation Hvq< _&2 应收帐款:确认 */L;6_ Te#wU e-| Inventory: counting, cut-off, confirmation of inventory held by third parties 5W!E.fz*
T 存货:数量,减值,第三方持有存货的确认 s geP`O% Y4Z?`TL Payables: supplier statement reconciliation, confirmation wz!]]EQ!o 应付帐款:供应商的申明一致,确认 Ffm Q$>S /j'We-C Bank and cash: bank confirmation 1*r{%6 银行存款和现金:银行的确认 .6E7 R _+8$=k2nM Auditing sampling Dg#A b8 审计抽样 7OOB6[.fu *0R=(Gy 5.Review
r`cCHZo/V 复核 V]PTAhc
?#kI9n<O Subsequent events m[{*an\ 随后发生的事件 &fj&UBA @ec QVk xL>0&R N_VAdNJ^: .@APxeU Going concern 3MjMN %{P 持续关注 2uWzcy ?F hpXu3o7e Management representations US7hK Nm. 与管理层的交涉沟通 (U`7[F fINM$ 6 Audit finalization and the final review: unadjusted differences oUw-l_ M] 审核定稿和最后审查:未经调整的差异 jVRd[ ;lAz@jr+ ~ilbW|s?=k 6. Reporting HXdPKS4q 报告 \lR~
!6: 学会计论坛bbs.xuekuaiji.com XpH[SRUx Appendix ~N'KIP[W 附录 317Buk Audit procedure \hM6 ykY- 审计程序 CsSB'+&{