1. Assurance engagements and external audit
保证约定和外部审计 y@!M<#SEzG ]L~NYe9 Materiality, true and fair presentation, reasonable assurance (T*$4KGV 物质性,真实公平的描述,合理的保证 ,gw9R9 x_ d/R!x{$-f Appointment, removal and resignation of auditors o6vn
l 审计人员的的任命、免职和辞职 KhND
pwO" %rb$tKk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "`ftcJUd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 41<~_+-@ WnG2\(U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J$51z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 zx%WV@O9 Rq}lW.<r Engagement letter 3SIqod;% 约定书(委托书) k7iko{5D o#p%IGG` 2. Planning and risk assessment <-k! 规划和风险评估 I]C
Y>' }O*`I( General principles 6C&&="uww 一般原则 f(pq`v^-n 3A`Gx# Plan and perform audits with an attitude of professional skepticism >g<YH'U{ 持专业的怀疑态度计划和执行审计工作 srf}+>u& t}eyfflZ Audit risks = inherent risk ×control risk ×detection risk l\W|a'i 审计风险=内在风险×控制风险×检查风险 *#YZm>h K\2{SjL:B Risk-based approach rD=D.1_
基于风险的办法 12lX-~[[" @#4-4.6I<x Understanding the entity and knowledge of the business aB6xRn9 了解商业的实质和知识 ULAr!
;v.[aq Assessing the risks of material misstatement and fraud yIL=jzm`7 评估材料错报和舞弊的风险 d[_26. j4owo#OB- Materiality (level), tolerable error I5M\PK/ 重要性(级别),可容忍误差 M?lh1Yu" ;Xt<\^e Analytical procedures 8NHm#Z3Ol 分析程序 m'NAM%$}J _P.I+!w:x Planning an audit rk8pL
[| 规划审计工作 R `tJ7MB 2'@m'4-N Audit documentation: working papers W q<t+E[ 审计文件:工作底稿 X8*g#lO? bKpy?5&>
The work of others ~`AB-0t.u 其他机构的文件 ]B3](TH" ~W21%T+ Rely on the work of experts `xzKRId0 依靠专家的工作 -US:a8` C{bxPILw Rely on the work of internal audit 9InP2u\&: 依靠内部审计工作 Bg]VaTm[= itzUq,T 3. Internal control s-IE}I?; 内部控制 2{h2]F Em(_W5
ND{ The evaluation of internal control systems <gwRE{6U 对内部控制系统的评估 #tR:W?! Rv&"h_"t Tests of control ceG\Q2 控制测试 DDr\Kv)k( Be|! S_Y P Substantive procedures (time, nature, extent) zgGysjV 实质性程序(时间,性质,程度) @l CG)Ix< Y_Gd_+oJ Transaction cycles: revenue, purchases, inventory, etc. 9;L 4\ 交易周期:收入,采购,库存等。 >B{qPrmI ;JkIZ8! */e$S[5 4.Audit evidence G^ GIHd
o 审计证据 %<>:$4U@] ?1ey$SSU] Obtain sufficient, appropriate audit evidence uJ2ZHrJ 获取足够、适当的审计证据 :i!fPN n ^^v3iCT
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E,m|E]WP 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 ~
=u8H aE'nW_f The audit of specific items Yd3lL:M 审计的具体项目 >2s6Y iAH,f5T Receivables: confirmation 9W=(D|,, 应收帐款:确认 G%s O{k7 K F'fg
R Inventory: counting, cut-off, confirmation of inventory held by third parties rpiuFst 存货:数量,减值,第三方持有存货的确认 Doc zQc-U+ fZ-"._9UyH Payables: supplier statement reconciliation, confirmation J6CSu7Voa 应付帐款:供应商的申明一致,确认 $}(Z]z}O ; c= t4 gf Bank and cash: bank confirmation \NNA" 银行存款和现金:银行的确认 C[,h! +1wEoU.l2 Auditing sampling h^(U:M=A 审计抽样 .8QhJHwd ~a_hOKU5 5.Review
X.#*+k3s0 复核 LhAN( [ FC+-|1?C Subsequent events U1:m=!S;x 随后发生的事件 ;cVK2' qVh?%c1.Y dlo`](5m +}m`$B}mJ gR!hN.I Going concern
"S#$:92 持续关注 }$<v p8 S~`fjV Management representations M%:\ ry4: 与管理层的交涉沟通 R>"pJbS;L |\Gkhi>; Audit finalization and the final review: unadjusted differences B4un6-<i 审核定稿和最后审查:未经调整的差异 w(bvs&`{uC %S^ke`MhF $|7"9W}m* 6. Reporting $zOV*O2 报告 pzRVX8 学会计论坛bbs.xuekuaiji.com d1#lC*.Sg Appendix ozsd6&z5l 附录 +ase>'<N# Audit procedure |34k;l]E 审计程序 1;m?:|6K{