1. Assurance engagements and external audit
保证约定和外部审计 U2(mWQ[mO @DyMq3Gt?& Materiality, true and fair presentation, reasonable assurance E|=]k 物质性,真实公平的描述,合理的保证 gq+#=!(2 YKa9]Q Appointment, removal and resignation of auditors !:1BuiL 审计人员的的任命、免职和辞职 L#/<y{ TZ PUVOtL_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tSaD=# v 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A)kdY!} {CGk9
g"` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior CrX1qyR 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 N gOc2I Kj|\ALI': Engagement letter !Ee&e~" 约定书(委托书) R78lV-};Q Kuh)3/7 2. Planning and risk assessment 05;J7T<
规划和风险评估 Q7?[@2HN <&}N[ General principles oh >0}Gc8 一般原则 <J!?eH9f . Kk'N Plan and perform audits with an attitude of professional skepticism u:\DqdlU` 持专业的怀疑态度计划和执行审计工作 ]DI%7kw' R%;dt<Dh Audit risks = inherent risk ×control risk ×detection risk k
i{8f 审计风险=内在风险×控制风险×检查风险 [S[@ Q[zP@ \p J<@ Risk-based approach c)17[9" 基于风险的办法 q_0,KOGW AXpyia7nU Understanding the entity and knowledge of the business IPlkv{^ 了解商业的实质和知识 NQ\<~a`Eq '_o(I Assessing the risks of material misstatement and fraud ImI,q:[67 评估材料错报和舞弊的风险 rd}|^&e!Dy N`5
mPE Materiality (level), tolerable error A,%NdM;t=5 重要性(级别),可容忍误差 ngH_p> -2y>X`1Y Analytical procedures Us8nOr>5 分析程序 c]/&xRd UjS,<>fm Planning an audit i8`0-
规划审计工作 :Pi=" bH_zWk Audit documentation: working papers +rOd0? 审计文件:工作底稿 /1LQx>1d Bfr$&?j# The work of others !o8(9F 其他机构的文件 E%\Ohs7 6zW3!_tz Rely on the work of experts jftf]n&Z(q 依靠专家的工作
LW+^m6O Lz}mz-N Rely on the work of internal audit 7cZ(g dQ/ 依靠内部审计工作 &e1(| qax Ea?u5$>gY" 3. Internal control 0-zIohSJdQ 内部控制 _9"%;:t 4'0rgS The evaluation of internal control systems psE&Rx3) 对内部控制系统的评估 F]^ZdJ2 <I^Tug\M+ Tests of control 5KwT(R o 控制测试 kV+O|9 {~eVZVv Substantive procedures (time, nature, extent) Dbv
KpM H 实质性程序(时间,性质,程度) _0qp!-l
} i@STo7= Transaction cycles: revenue, purchases, inventory, etc. )nA fT0()0 交易周期:收入,采购,库存等。 I?%iJ% yX|0R
H MbjMO"} 4.Audit evidence :<>=,`vQD 审计证据 c~iAjq+c S%k](\7! Obtain sufficient, appropriate audit evidence \>r<z
46x 获取足够、适当的审计证据 ma(E} s o"@GYc[" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j_HwR9^fd, 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 RS[>7-9 [5TGCGxP{ The audit of specific items K,L 审计的具体项目 A>W8^|l6+- tu0agSpU Receivables: confirmation AF-uTf 应收帐款:确认 mA>u6Rlc e`Vb.E) Inventory: counting, cut-off, confirmation of inventory held by third parties O#S27. 存货:数量,减值,第三方持有存货的确认 \t\ZyPxn O%?d0K Payables: supplier statement reconciliation, confirmation <hSrx7o 应付帐款:供应商的申明一致,确认 zeG_H}[2& %vFoTu)2 Bank and cash: bank confirmation ?:XbZ"25pJ 银行存款和现金:银行的确认 \w\{x0u 86N"EuH$ Auditing sampling SN/
e41 审计抽样 Foc) u~ DKxzk~sOM 5.Review
tW|K\NL 复核 l2LUcI$ x r^|AiYI) Subsequent events ]K(>r#'nH 随后发生的事件 98AX=%8 8rx"D`{| ;.4A,7w# T,eP&IN 4#^?-6 Going concern amY\1quD| 持续关注 ee|i E
Z}c8b Management representations * vMNv 与管理层的交涉沟通 ToWtltCD RiX~YLeM Audit finalization and the final review: unadjusted differences ufekhj 审核定稿和最后审查:未经调整的差异 O8drR4Pt xF4>G0 R|Lr@k{6+r 6. Reporting DL0i 报告 M{ mdh\ 学会计论坛bbs.xuekuaiji.com ~:\QC Appendix ]%y3*N@AZ 附录 Y]SX2kk(2 Audit procedure 8(EK17rE` 审计程序 N5%zbfKM