1. Assurance engagements and external audit
保证约定和外部审计 uXjoGcW nG!&u1* Materiality, true and fair presentation, reasonable assurance Z@;jIH4 ( 物质性,真实公平的描述,合理的保证 7[4_+Q:} Ft )t`E'%j Appointment, removal and resignation of auditors :jBZK=3F> 审计人员的的任命、免职和辞职
.V8/ELr] D&4u63^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W]Y@WKeT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5?Uo&e i5.?g <.H Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '`9%'f) 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 gW'P`Oxw ~g*Y,
Y Engagement letter bK!,Pc< 约定书(委托书) Sjw2 j#Q 8mk}nex 2. Planning and risk assessment
CEbzJ 规划和风险评估 mfu*
o0 D8)O4bh General principles :0WkxEY9 一般原则 c"sj)-_ ay=KfY5
Plan and perform audits with an attitude of professional skepticism VV?]U$ 持专业的怀疑态度计划和执行审计工作 XyvZ&d6(d IRlN++I! Audit risks = inherent risk ×control risk ×detection risk L@>^_p$ 审计风险=内在风险×控制风险×检查风险 5dg-d\6S 7bA4P* Risk-based approach +R2^*
*< 基于风险的办法 xP8iz?6"V \?bwm&6+r Understanding the entity and knowledge of the business
?l6>6a7 了解商业的实质和知识 A6{t%k~F u&1j>`~qJ Assessing the risks of material misstatement and fraud P3+)pOE-SI 评估材料错报和舞弊的风险 OT-n\sL$ lAdOC5+JX Materiality (level), tolerable error 4(` 2# 重要性(级别),可容忍误差 w^ixMn~nLF BengRG[ Analytical procedures y3&Tv 分析程序 a"`g"ZRx $w|o@ Ml) Planning an audit kV*y_5g 规划审计工作 u~'m7 &,W_#l{ Audit documentation: working papers "\VW.S 审计文件:工作底稿 9F2P(aS ddUjs8VvJ The work of others qWRNHUd 其他机构的文件 K!IF?iell B'G*y2UnG Rely on the work of experts 8C*6Fjb# 依靠专家的工作 vDu0 B6tcKh9d, Rely on the work of internal audit L eG7x7n 依靠内部审计工作
S1}1"y/ ^>,<*p 3. Internal control .nj?;). 内部控制 Fpj6Atk ATYQ6E[{MV The evaluation of internal control systems w?V[[$ 对内部控制系统的评估 AJ;u&&c4C\ OmT Z-*N Tests of control dD/29b( 控制测试 c8k6(#\ -4*'WzWr Substantive procedures (time, nature, extent) GW>7R6i 实质性程序(时间,性质,程度) |QAeQWP+1 &rl]$Mtt Transaction cycles: revenue, purchases, inventory, etc. {Y3_I\H8{ 交易周期:收入,采购,库存等。 dO 1-c` 4b3 F9 ,xtKPA 4.Audit evidence U /1[~429 审计证据 /%J&/2Wz <?q&PCAn^ Obtain sufficient, appropriate audit evidence R,d70w
(_ 获取足够、适当的审计证据 Sy+]SeF& a@5xz) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8!o{W=m^4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Z,|1G6f@ E< zT The audit of specific items @yU!sE: 审计的具体项目 X/`#5<x y (c|5CQ Receivables: confirmation _SBp66
r 应收帐款:确认 C>w9
{h 4pfix1F g Inventory: counting, cut-off, confirmation of inventory held by third parties .T#y N\S1 存货:数量,减值,第三方持有存货的确认 g:.,}
L 1c<CEq:?e% Payables: supplier statement reconciliation, confirmation %vf2||a$BS 应付帐款:供应商的申明一致,确认 xY\*L:TwW w+).pcG(* Bank and cash: bank confirmation m'Ek p 银行存款和现金:银行的确认 !OuTXa,IH Ww'TCWk@ Auditing sampling S1H47<)UF 审计抽样 )5GdvqA >?G|Yz*kEJ 5.Review
/c_kj2& ]9 复核 {0A[v}X ~ JGSk4 Subsequent events sl^s9kx;C$ 随后发生的事件 8}"f|6Wm 6PzN>+t^y T}w*K[z
$ }> !"SU:d BqLtTo ?' Going concern BuEQ^[Ex 持续关注 |L.~Amd 7?Qt2tr Management representations a!0?L0_W& 与管理层的交涉沟通 #5o
hmp,u ]df9'\ Audit finalization and the final review: unadjusted differences (.quX@w"m 审核定稿和最后审查:未经调整的差异 uhw5O9 +QXYU8bYZ /8$1[[[ 6. Reporting 3I>S:|=K 报告 0'q(XB`i= 学会计论坛bbs.xuekuaiji.com _} X`t8L h Appendix Z0F>"Z_qn 附录 PO%yWns30o Audit procedure ziLr }/tg 审计程序 ?(,5eg