1. Assurance engagements and external audit
保证约定和外部审计 ~coG8r"o K*[wr@)u Materiality, true and fair presentation, reasonable assurance @,.H)\a4 物质性,真实公平的描述,合理的保证 $!lxVZ> B$j,: ^ Appointment, removal and resignation of auditors iqYc&}k, 审计人员的的任命、免职和辞职 hG]20n2 @"0qS:s]X Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,"v% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t&]IgF SQK6BEjE8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zwS'AN'A 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 -)GfSk
FSk:J~Z; Engagement letter 3ji#"cX 约定书(委托书) q\<vCKI-^ d=XhOC$ 2. Planning and risk assessment C+j+q648> 规划和风险评估 @VAhmYz TvR2lP General principles
HN! l-z 一般原则 nq;)!Wry B HYEd}M Plan and perform audits with an attitude of professional skepticism oR }
持专业的怀疑态度计划和执行审计工作 &0`L; 1R `,O^=HBM Audit risks = inherent risk ×control risk ×detection risk gg9W7%t/ 审计风险=内在风险×控制风险×检查风险 AJ /_l; MDpXth7 Risk-based approach :|g{gi 基于风险的办法 as8<c4:v S3m+(N" & Understanding the entity and knowledge of the business $- L)
>" 了解商业的实质和知识 d8>D=Ve =9M-N?cV Assessing the risks of material misstatement and fraud xXtDGP 评估材料错报和舞弊的风险 !p2&$s"N. |bh:x{h Materiality (level), tolerable error n3w2& 重要性(级别),可容忍误差 .:0nK
bW W0|?R6| Analytical procedures ,LvJ'N 分析程序 h4CB1K mAMKCxz, Planning an audit q0<g#jK 规划审计工作 (|-/S0AV ]pt @ Audit documentation: working papers q0}LfXql8 审计文件:工作底稿 H>B:jJf J=sQ].EK The work of others s`{O
- 其他机构的文件 LQe<mZ< C`ok{SNtUy Rely on the work of experts 8LL);"$ 依靠专家的工作 ~(c<ioIf @ 9uwcM1F Rely on the work of internal audit BB-`=X~:m 依靠内部审计工作 rRMC<.= ~I'hiV^- 3. Internal control wo/H:3^N 内部控制 C1_NGOvT q7;)&_' The evaluation of internal control systems
84k;d; 对内部控制系统的评估 uZNR]+Yu@ Cpr}*A
Tests of control h)w<{/p( 控制测试 yF*JzE 7, l4; LV7Ji Substantive procedures (time, nature, extent) #M:W?&. 实质性程序(时间,性质,程度) r6A7
}v 5d)G30 Transaction cycles: revenue, purchases, inventory, etc. {W-PYHZ; 交易周期:收入,采购,库存等。 T+\BX$w/4e #2}S83
k 9i"3R0HN 4.Audit evidence V!oyC$eV 审计证据 i"-j:b:c< d{0>R{uac Obtain sufficient, appropriate audit evidence *yB!^O 获取足够、适当的审计证据 7Kn=[2J5k' LNj|t)O v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1vobfZ-w9 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 Th-zMQ4 c;j]/
R$i The audit of specific items S>6APQ- 审计的具体项目 f6DPah# 3T_-_5[c Receivables: confirmation nkpQ
M$FW 应收帐款:确认 ct/I85c@P 4kx#=MLt Inventory: counting, cut-off, confirmation of inventory held by third parties /({5x[ 存货:数量,减值,第三方持有存货的确认 }ts?ZR^V, HzWZQ6o Payables: supplier statement reconciliation, confirmation ==$Ox6. 应付帐款:供应商的申明一致,确认 ieObo foD ~Su>^T(?- Bank and cash: bank confirmation `P'{HT 银行存款和现金:银行的确认 P afmHXx ~ejHA~QC Auditing sampling ^E5Xpza 审计抽样 :qI myaGQ D@mDhhK_ 5.Review
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复核 0^hz 1\g M5D,YC3< Subsequent events
!Qn:PSk 随后发生的事件 1,4kw~tA ~jJu*s$? ]Dx5t& jLZ+HYyG9 X\M0Q%8 Going concern N!hp^V<7 持续关注 .Yo#vV n`CmbM@@ Management representations (R.k.,z 与管理层的交涉沟通 a
"8/y4Y pS51fF9 Audit finalization and the final review: unadjusted differences a}MOhM6T 审核定稿和最后审查:未经调整的差异 {<&x9<f9 9erTb?@S lxV>
rmD 6. Reporting ,~c:P>v= 报告 9-9`;Z 学会计论坛bbs.xuekuaiji.com 7HFw*; Appendix F)!B%4 附录 {DAwkJvb] Audit procedure <` HLG2 审计程序 0YW<>Y`6