1. Assurance engagements and external audit
保证约定和外部审计 aicvu(%EE 8XS_I{}? Materiality, true and fair presentation, reasonable assurance Mp%.o}j
物质性,真实公平的描述,合理的保证 U%<E9G594 4Z'/dI` Appointment, removal and resignation of auditors J(0E'o{ug 审计人员的的任命、免职和辞职 S-^:p5{r DQ
#rZi3I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u
ZzO$e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QQ*`
tmy E.ugr]) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;7;=)/- 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 o7_*#5rD iZ^tLnc Engagement letter fu=GgD* 约定书(委托书) pZVT:qFF 5mtsN# 2. Planning and risk assessment 7?1[sP
M 规划和风险评估 pm)kocG "UNWbsn6Qr General principles <`PW4zSI 一般原则 Lo<-;;vQ `f|Gw5R Plan and perform audits with an attitude of professional skepticism e1Ne{zg~ 持专业的怀疑态度计划和执行审计工作 E~4d6~s j3W
) Audit risks = inherent risk ×control risk ×detection risk PU& v{gn 审计风险=内在风险×控制风险×检查风险 Qru
iQ/t vO?\u`vY Risk-based approach zp4aiMn1F 基于风险的办法 %z9lCTmy WLO4P Understanding the entity and knowledge of the business ' F,.y6QU 了解商业的实质和知识 b6]MJ0do tz
6N,4J? Assessing the risks of material misstatement and fraud \H^A@f 评估材料错报和舞弊的风险 oJ:\8>)9 /s/\5-U7q Materiality (level), tolerable error g
oMv8d 重要性(级别),可容忍误差
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z-#B] ?"+g6II Analytical procedures EC:u;2f! 分析程序 dcn/|"jr /QgU!:e Planning an audit w%3*T#tp 规划审计工作 ],W/IDv
0gIJ&h6*f Audit documentation: working papers Qm(KvL5 审计文件:工作底稿 i".nnAI: h1_9Xp~N The work of others :`Z'vRj 其他机构的文件 (m~gG|n4 fPpFAO Rely on the work of experts K/;*.u`: 依靠专家的工作 [(O
*W ;^"#3_7T] Rely on the work of internal audit KAFx^JLo 依靠内部审计工作 qQ{i2D%)?f U65a_dakk 3. Internal control r8wip\[ 内部控制 (fTi1
I! g[%iVZ The evaluation of internal control systems o4U[;.?c 对内部控制系统的评估 5ns.||%k \*
/R6svz Tests of control &*\-4)Tf 控制测试 @p\te7(P% iD(+\:E Substantive procedures (time, nature, extent) Z/*X)mBuB 实质性程序(时间,性质,程度) -Uo"!o>x| ^5{0mn_4i
Transaction cycles: revenue, purchases, inventory, etc. 3
{OZdl| 交易周期:收入,采购,库存等。 `,7;2ZG~O gP^p7aYwn !uxma~ZH- 4.Audit evidence U#mrbW 审计证据 T1_qAz+ 0kiV-yc Obtain sufficient, appropriate audit evidence {0IC2jE 获取足够、适当的审计证据 0;X0<IV .~C[D
T+, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?AlTQL~c 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 B s {n g-NfZj? The audit of specific items qN@-H6D1= 审计的具体项目 FG{45/0We YsBOh{Ml Receivables: confirmation BIn7<.& 应收帐款:确认 km=d'VvnI na0-v- Inventory: counting, cut-off, confirmation of inventory held by third parties >$/PfyY7@# 存货:数量,减值,第三方持有存货的确认 VUbg{Rb) Y )](jU%o Payables: supplier statement reconciliation, confirmation AfaoFn
+ 应付帐款:供应商的申明一致,确认 *D:"I!Ho ,^m;[Dl7 Bank and cash: bank confirmation h;RKF\U:" 银行存款和现金:银行的确认 AZ'"Ua 6d#:v"^, Auditing sampling '"4S3Fysm 审计抽样 +}Q@{@5w XT<{J8
0z 5.Review
O@)D%*;v 复核 W>2m%q
U 5a^b{=#Y Subsequent events l6y*SW5+ 随后发生的事件 ,nnVHBN hL(zVkYI ](tv`1A,Wd iO2%$Jw9\ 9i`sSi8
Going concern 0%OV3` 持续关注 Z^l!#"\4m X ^\kI1 Management representations lr-:o@q{ 与管理层的交涉沟通 <}z,!w8 KU5|~1t 4 Audit finalization and the final review: unadjusted differences fo$Ac 审核定稿和最后审查:未经调整的差异 9+"\7MHw S1Ql%Yk-( n+94./Mh 6. Reporting 5IfyD ]< 报告 0!(BbQnWI 学会计论坛bbs.xuekuaiji.com etD8S
KD Appendix Vv<Tjr 附录 ~L3]Wa. Audit procedure hrZ=8SrW 审计程序 8Z1pQx-P2C