1. Assurance engagements and external audit
保证约定和外部审计 K mL
PWj Oo=}j Materiality, true and fair presentation, reasonable assurance nC[L"%E|se 物质性,真实公平的描述,合理的保证 m_(+-G fE_QB=9 cz Appointment, removal and resignation of auditors 8$3 Tu"+; 审计人员的的任命、免职和辞职 c&F"tLl oD!72W_: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,v)@&1Wh: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4-cnkv\~ $&lS7} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *,pG4kh! 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 m=j7 vb })T_D\2M Engagement letter bU_9GGG| 约定书(委托书) O]lWaiR` qZA?M=NT?
2. Planning and risk assessment hc~--[1c: 规划和风险评估 *^" 4 ) .c~;/@{ General principles :5h&f 一般原则 n%Nf\z
<7)Vj*VxC Plan and perform audits with an attitude of professional skepticism wIi(p5* 持专业的怀疑态度计划和执行审计工作 (lEWnf=2h <\Y>y+$3 Audit risks = inherent risk ×control risk ×detection risk / ^!(
rHf 审计风险=内在风险×控制风险×检查风险 BflF*-s ^ \]y$[\F> Risk-based approach c67O/ B( 基于风险的办法 4*m\Zoq> p?8>9 Understanding the entity and knowledge of the business Zf(ucAhL 了解商业的实质和知识 iFga==rw i,* DWD+ Assessing the risks of material misstatement and fraud }54\NSj0 评估材料错报和舞弊的风险 ,n&Dg58K @@!t$dD Materiality (level), tolerable error %{o5}TqD 重要性(级别),可容忍误差 a>""MC2 <}i\fJX6 Analytical procedures 3H4p$\;C 分析程序 c#Ux{^ZE q(a6@6f"kD Planning an audit I9tdr< 规划审计工作 a)`h*P5@ ~_^nWT*BV Audit documentation: working papers #4~Ivj 审计文件:工作底稿 4my8 p Fk
&/a/V The work of others k]I<% 其他机构的文件 S{fNeK dd98vVj Rely on the work of experts Z>Sv[Ec 依靠专家的工作 ?WUu@Z (8H
"' Rely on the work of internal audit o7hjx hmC 依靠内部审计工作 ){8^l0b +a;:7[%& 3. Internal control sA}=o.\j: 内部控制 !aIIjWz] 5UjXpS The evaluation of internal control systems |A5]hL 对内部控制系统的评估 P#76ehR]K 6;5}%
B:#h Tests of control _(oJ8h( 控制测试 ZTHrjW1 ob-be2EysH Substantive procedures (time, nature, extent) C
UY2eQJ{U 实质性程序(时间,性质,程度) #!Kg?BR2 <3ovCqa Transaction cycles: revenue, purchases, inventory, etc. U_oMR$/Z 交易周期:收入,采购,库存等。 3%k@,Vvt L88oh&M z[CCgs&vqe 4.Audit evidence s}/YcUK 审计证据 oh,Nu_! coU`2n/ Obtain sufficient, appropriate audit evidence vW YN?"
d 获取足够、适当的审计证据 %
sT=>\ x!LUhX ' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H:p(C?tk{ 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 Etn]e;z4 HLTz|P0JZ The audit of specific items [+ 1([# 审计的具体项目 -u)06C*39 j3A+:KDn3n Receivables: confirmation *|hICTWL 应收帐款:确认 uw;s](~E vmW4a3 Inventory: counting, cut-off, confirmation of inventory held by third parties zBqr15 存货:数量,减值,第三方持有存货的确认 [=.. #y!U JWH}0+1* Payables: supplier statement reconciliation, confirmation GawLQst[+ 应付帐款:供应商的申明一致,确认 saYn\o"m &/Tx@j^.C Bank and cash: bank confirmation SE%i@} 银行存款和现金:银行的确认 D~8f6Ko"m Nb(se*Y# Auditing sampling vC+mC4~/( 审计抽样 G}] ZZ yh lZdF 5.Review
N[zI@>x 复核 \/{qE hP 0^{z
q|%Q! Subsequent events ];j8vts& 随后发生的事件 x{RTI#a. X9zTz2 Fy 'p Z~3q m,]Tl;f .DCp)&m
l; Going concern 9lOUE 持续关注 YHCXVu<.b C,jPr )6) Management representations .{)b^gE 与管理层的交涉沟通 I8`.eqV b@5&<V;r2 Audit finalization and the final review: unadjusted differences "eGS~-DVK 审核定稿和最后审查:未经调整的差异 H$\?D+xlf 3/]J
i^+ u%v^(9z 6. Reporting ed*=p
l3. 报告 h
:NHReMT 学会计论坛bbs.xuekuaiji.com $W`
&7 Appendix |oO0%#1H 附录 *GD 1[:
Audit procedure -cIc&5CS 审计程序 `qs'={YtU