1. Assurance engagements and external audit
保证约定和外部审计 O?,i? dezL{:Ya Materiality, true and fair presentation, reasonable assurance p@8^gc 物质性,真实公平的描述,合理的保证 mYjiiql~ WUWb5xA Appointment, removal and resignation of auditors ?> M oV5 审计人员的的任命、免职和辞职 :y-0qzD? @oqi@&L'C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'Tf#S@o 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5-
5(`OZ{' "">fn( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ddl% V7 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 <,X+`m& v*'iWHCl, Engagement letter )Kk(P/s 约定书(委托书) 88np/jvC{ V0'p1J tD 2. Planning and risk assessment &8_f'+i0 规划和风险评估 \eMYw7y5M mf]( 3ZL General principles So\| Ye 一般原则 Q"6hD?6. n|mJ
E,N Plan and perform audits with an attitude of professional skepticism &Rl3y\
r 持专业的怀疑态度计划和执行审计工作 [mB(GL _/]:=_bf_z Audit risks = inherent risk ×control risk ×detection risk /Xu;/MMpd3 审计风险=内在风险×控制风险×检查风险 qtwT#z;Y L >Ez- Risk-based approach ,F?~'-K 基于风险的办法 ok>P [
&! O^R:_vb3I Understanding the entity and knowledge of the business $XQ;~i
了解商业的实质和知识 sPE)m_u %is,t<G Assessing the risks of material misstatement and fraud _> |R-vQ8 评估材料错报和舞弊的风险 1Oca@E\Z. CVGOX z Materiality (level), tolerable error S1az3VJI\ 重要性(级别),可容忍误差 o3i,B),K csFJ
5 Analytical procedures -
l40)^ E} 分析程序 wKi}@|0[@ "doU.U&u Planning an audit A1|7(
Sow 规划审计工作 l)i&ATvCE *m| t=9E Audit documentation: working papers f1CMR4D 审计文件:工作底稿
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u1pc5 Y{ The work of others h=K36a) 其他机构的文件 ! =\DC,-CB s}[A4`EWH Rely on the work of experts z)ft3(! 依靠专家的工作 \`P2Yq ^EC)~HP@C Rely on the work of internal audit ;e~{TkD 依靠内部审计工作 xqQ
~| 5D]30 3. Internal control &Hlm{FHU 内部控制 G. -h=DT] 2xL!PR- The evaluation of internal control systems WbC0H78] 对内部控制系统的评估 v9t47>V -
'O Q-5 Tests of control rR,+G%[(=4 控制测试 |8DH4*y! |5}rX!wS4 Substantive procedures (time, nature, extent) 5#TrCPi6A 实质性程序(时间,性质,程度) F_Z&-+,*3t xZ.~:V03\t Transaction cycles: revenue, purchases, inventory, etc.
}@rg5$W 交易周期:收入,采购,库存等。 RjR&D?dc K9e~Wl<3 /RJ6nmN@} 4.Audit evidence PwFQ #Z 审计证据 97qtJ(ESI XD$
% Obtain sufficient, appropriate audit evidence $zk^yumdE 获取足够、适当的审计证据 ,2 zt.aqB ill-%OPeg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c N02roQl 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 &Q-[;
qYgwyj=4 The audit of specific items 5+e> +$2 审计的具体项目 F\-B3i%0 zuC 58B Receivables: confirmation z+3<$Z 应收帐款:确认 ~-XOvKJb .-SDo"K.h Inventory: counting, cut-off, confirmation of inventory held by third parties &\;<t,3A~ 存货:数量,减值,第三方持有存货的确认 ?1GY%- 7ei>L]gm% Payables: supplier statement reconciliation, confirmation ;;ED
N45 应付帐款:供应商的申明一致,确认 9">zdFC' @k=cN>ZMc Bank and cash: bank confirmation T"L0Iy!k; 银行存款和现金:银行的确认 W4)kkJ uL2"
StW Auditing sampling }1U#Ve,=_ 审计抽样 JP{UgcaF 89LpklD 5.Review
vOos*& 复核 pwJ'3NbS e$CePLEj Subsequent events hnp`s%e, 随后发生的事件 rPRrx-A <lC]>L C>*5=p|T jrIA]K6 Ze-MAt Going concern z=ML(1c= 持续关注
5;X {.2 nqZA|-} Management representations UH5w7M 与管理层的交涉沟通 Gs+\D0o! F0@Qgk]\ Audit finalization and the final review: unadjusted differences {F'Az1^I= 审核定稿和最后审查:未经调整的差异 r8IX/ , U{7 3Xax c]6V"Bo}A 6. Reporting 'Pf_5q 报告 RS'} nY} 学会计论坛bbs.xuekuaiji.com |r5e{ Appendix Hl4\M]]/& 附录 ?3`q+[:
Audit procedure ,VAp>x+O 审计程序 CXTt(-FT