1. Assurance engagements and external audit
保证约定和外部审计 $a@T:zfe thU9s%,
Materiality, true and fair presentation, reasonable assurance mBwM=LAZ 物质性,真实公平的描述,合理的保证 &g;&=<#I X[SdDYMY Appointment, removal and resignation of auditors U}yq*$N 审计人员的的任命、免职和辞职 X_3*DqY '9ki~jtf= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "^froQ{"T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3
P=I)q t6,bA1*5y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |#b]e|aP 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 cj64.C `MLOf Engagement letter M1mx {<]A 约定书(委托书) g7UZtpLTm UR
|Au'iu 2. Planning and risk assessment sk
%Xf, 规划和风险评估 /Kd9UQU +QW|8b General principles /g]NC? 一般原则 o*t4zF&n
@zCp/fo3 Plan and perform audits with an attitude of professional skepticism : MEB] } 持专业的怀疑态度计划和执行审计工作 7WMF8(j5 /'l"Us},^! Audit risks = inherent risk ×control risk ×detection risk f=EWr8mno 审计风险=内在风险×控制风险×检查风险 mB5Sm|{ ~Fe$/*v Risk-based approach gTQc=,3l3 基于风险的办法 D#k ~lEPub !jTxMf
Understanding the entity and knowledge of the business KU=+ 1,Jf 了解商业的实质和知识 *-';ycOvr 3sK^
( Assessing the risks of material misstatement and fraud 1\X_B`xwD 评估材料错报和舞弊的风险 V<i_YLYmJe 8yC
/:_ML Materiality (level), tolerable error W9G1wU 重要性(级别),可容忍误差 lD#S:HX UrmnHc>}c Analytical procedures 3+/^ 分析程序 Ve ipM 98rO]
rg Planning an audit rU
|% 规划审计工作 W
,5_i7vr [9;[g~;E%m Audit documentation: working papers GboZ T68 审计文件:工作底稿 0B]c`$"aD b:Tv
Ta The work of others w+Y_TJ% 其他机构的文件 bs_< UE +7mUX Rely on the work of experts M#.dF{%% 依靠专家的工作 [85b+SKW F|&%Z(@a Rely on the work of internal audit v:gdG|n" 依靠内部审计工作 `$Y%c1; Kw =RqF 3. Internal control jfU$qo!gi 内部控制 N5b^ j
6dlAe The evaluation of internal control systems 4jw q
$G 对内部控制系统的评估 T`2a) @;X#/dZe Tests of control F*JbTEOn 控制测试 =>-W!Of `Ip``I#A Substantive procedures (time, nature, extent) m>^vr7 实质性程序(时间,性质,程度) {
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r:+ Dn48?A[v Transaction cycles: revenue, purchases, inventory, etc. 6t{G{ ] 交易周期:收入,采购,库存等。 k{
$,FQ4 ?!u9=?? *>k6n5% 4.Audit evidence ZmvtUma 审计证据 XZ"oOE0= sitgz)Ki^ Obtain sufficient, appropriate audit evidence F8xu&Vk0: 获取足够、适当的审计证据 MM*9Q`cB @o6! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XPLm`Q|1#t 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 : cPV08i
{8556> \~ The audit of specific items Xdh@ ^` 审计的具体项目 mGoNT 5R6
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Vc Receivables: confirmation epI~w 应收帐款:确认 \Rw^&;\1 L>pSE'} Inventory: counting, cut-off, confirmation of inventory held by third parties R@KWiV 存货:数量,减值,第三方持有存货的确认 SC--jhDZ M hjIE<OI= Payables: supplier statement reconciliation, confirmation l-2lb&n 应付帐款:供应商的申明一致,确认 tm.&k6% S`& yVzv Bank and cash: bank confirmation w+{{4<+cd 银行存款和现金:银行的确认 cqp^**s ]dT]25V Auditing sampling
!Pu7%nV. 审计抽样 ]d*O>Pm ~ujg250.L 5.Review
<9x|)2P 复核 X7SSTcA knzQ)iv&& Subsequent events iZ0.rcQj'o 随后发生的事件 y2PxC. - qnzNJ_ `R o3`0x9{
9y*(SDF +!t *LSF Going concern !q8A!P4|' 持续关注 D"K!ELGW d;a"rq@a) Management representations _he~Y2zFz 与管理层的交涉沟通 )+.AgqxI @^`5;JiUk Audit finalization and the final review: unadjusted differences
LNvkC4 审核定稿和最后审查:未经调整的差异 \rCdsN 2H BT(G9Pj; cGWL'r)P 6. Reporting
c70B 报告 FWo`oJeN 学会计论坛bbs.xuekuaiji.com vIFx'S~D Appendix +EZr@ 附录 cSj(u%9} Audit procedure x!onan 审计程序 >Lz2zlZI