1. Assurance engagements and external audit
保证约定和外部审计 _F1{<" 4 ,lly=OhKb Materiality, true and fair presentation, reasonable assurance (~>L \]! 物质性,真实公平的描述,合理的保证 +=bGrn>h wba
XRvg Appointment, removal and resignation of auditors
*R6n+d 审计人员的的任命、免职和辞职 &G>EBKn\2` Eb<iR)e H= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "wPFQXU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?"no~(EB $*{$90Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "A_WU| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |,ZmRW^2K 3e g<) Engagement letter =e)[?{H 约定书(委托书) `[;b#. <E|K<}W# 2. Planning and risk assessment S)0bu(a`Z, 规划和风险评估 C||A[JOS Zbp ByRyN General principles f*g>~! 一般原则 AE)<ee%\\ ZN2g(
Plan and perform audits with an attitude of professional skepticism 1;l&ck-Gg/ 持专业的怀疑态度计划和执行审计工作 k]Y#-Q1p~ nuB@Fkr Audit risks = inherent risk ×control risk ×detection risk qG/a5i 审计风险=内在风险×控制风险×检查风险 O]n"aAu@ }Vpr7_ Risk-based approach _ID2yJ 基于风险的办法 _|ucC$*
S< <xlW Understanding the entity and knowledge of the business PZF>ia} 了解商业的实质和知识 b\%=mN Es kh=xA { Assessing the risks of material misstatement and fraud WG;1[o& 评估材料错报和舞弊的风险 X?b]5?K;r 'r%`(Z{~ Materiality (level), tolerable error l|ZwZix 重要性(级别),可容忍误差 hgE!)UE ~$f+]7 Analytical procedures hltH{4 分析程序 C9/?B:
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phN Planning an audit 5( lE$& 规划审计工作 j8@YoD5o i_ 4FxC4 Audit documentation: working papers _VR Sdr5 审计文件:工作底稿 ]do0{I%\eq 2C %{A The work of others RC8{QgaI 其他机构的文件 +7o3TA]- YF@'t~_Z Rely on the work of experts g?M\Z"; 依靠专家的工作 qyc:;3?wm f3-=?Z Rely on the work of internal audit '=x 依靠内部审计工作 r]km1SrS !xMyk>%2 3. Internal control 7I`e5\ u 内部控制 IBU(Hm1, KS'? DO The evaluation of internal control systems $qy%Q] 对内部控制系统的评估 [S":~3^B6 C$)#s{* Tests of control d>NElug 控制测试 p[&'*"o!/ PF@<>NO+W Substantive procedures (time, nature, extent) DI9x]CR 实质性程序(时间,性质,程度) /g'F +{v Qm,|'y:Tg Transaction cycles: revenue, purchases, inventory, etc. Hw<t>z
k 交易周期:收入,采购,库存等。 }MrRsvN ,g{`M]Ov G F,/<R # 4.Audit evidence T eG5|`t], 审计证据 ^Ebaq`{V\' *gu~7&yoP Obtain sufficient, appropriate audit evidence >t?;*K\x" 获取足够、适当的审计证据 c^UG}:Y rj
QV;kX> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }9>W41 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 G(|ki9^@"9 .5|wy< The audit of specific items sju. `f>-r 审计的具体项目 //>f#8Ho +D`IcR-x Receivables: confirmation I8`@Srw8 应收帐款:确认 Fc7mAV= znFa4 Inventory: counting, cut-off, confirmation of inventory held by third parties ?^2(|t9KU 存货:数量,减值,第三方持有存货的确认 4&r^mGs, =wPl;SDf! Payables: supplier statement reconciliation, confirmation (m=-oQ&Ro 应付帐款:供应商的申明一致,确认 Gu|}
ax" {Aj}s3v Bank and cash: bank confirmation br>"96A1l 银行存款和现金:银行的确认 CG@
LYN A/W0O;*q Auditing sampling %-i2MK'A 审计抽样 EP'2'51 TNUzNA 5.Review
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<E|i3\[p GG5wiN*2S gsqlWfa Going concern :7<spd(%" 持续关注 yK_$6EtNKj cMsm[D{b Management representations hoD (G X 与管理层的交涉沟通 ),mKEpf 1x
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L)) Audit finalization and the final review: unadjusted differences /^G1wz2 审核定稿和最后审查:未经调整的差异 35?et-=
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HO/Ij 报告 PP.QfY4 学会计论坛bbs.xuekuaiji.com /G9wW+1 Appendix S2kFdx*Zf 附录 [,3o Audit procedure (2[tQ`~ 审计程序 !0CC &8C`