1. Assurance engagements and external audit
保证约定和外部审计 Y5/SbQYf1 {0(:5% Materiality, true and fair presentation, reasonable assurance NMy+=GZu^ 物质性,真实公平的描述,合理的保证 On`T
pz/ .="/n8B Appointment, removal and resignation of auditors Hxr)`
i46 审计人员的的任命、免职和辞职 DN X-\ HxAN&g*: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7{BTtUMAC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Au\j6mB I$y6N"| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S-
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[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 sw\O\%^ rYKGBo8" Engagement letter zbL8
pp 约定书(委托书) Lw1aG;5 nOQvBc 2. Planning and risk assessment c e\|
eN[ 规划和风险评估 6OPYq*| VpO+52& General principles o0)k5P~
<~ 一般原则 v<AFcY J1\H^gyW) Plan and perform audits with an attitude of professional skepticism C f(g 持专业的怀疑态度计划和执行审计工作 /QW-#K|S& ~lQ<#*wl Audit risks = inherent risk ×control risk ×detection risk H[DBL 审计风险=内在风险×控制风险×检查风险 #,5v#|u|7 dRGgiQO Risk-based approach \'Z^rjB 基于风险的办法 L60Sc 1w$X;q"
Understanding the entity and knowledge of the business <
tn6=IV 了解商业的实质和知识 i.5?b/l0 Uaz$<K6 Assessing the risks of material misstatement and fraud u
Lq%Nu 评估材料错报和舞弊的风险 Ve9*>6i&-4 T!YfCw.HZ Materiality (level), tolerable error oD8X]R,
H 重要性(级别),可容忍误差 ,3,(/%=k %NH{%K, Analytical procedures xsERn F>` 分析程序 Z1Pdnc7S[ [rO TWN Planning an audit *>,#'C2 规划审计工作 #\T5
r*W zf.&E3Sn Audit documentation: working papers sMDHg 审计文件:工作底稿 *1b1phh0/ nsjrzO79L8 The work of others LSlY
Yyt 其他机构的文件 ;56mkP M@a=|N~
Rely on the work of experts lBZhg~{ 依靠专家的工作 QT)5-Jy f2]O5rXp Rely on the work of internal audit =C4!h'hz 依靠内部审计工作 P/Zp3O H py%_XL=w, 3. Internal control N6<G`k, 内部控制 *V[6ta' ~&%&Z The evaluation of internal control systems ~ \3j{pr 对内部控制系统的评估 l|"SM6 48g`i Tests of control D:.1Be`Tv 控制测试 AD@-H0Y uD8,E!\ Substantive procedures (time, nature, extent) ( SiwO.TZ 实质性程序(时间,性质,程度) $/|2d4O:{ U6Xi-@XP Transaction cycles: revenue, purchases, inventory, etc. _@A%t&l 交易周期:收入,采购,库存等。 bo_Tp~j Q$:>yveR* +2Wijrn 4.Audit evidence XM:Y(#?l 审计证据 !K8V":1du# Br}0dha3E Obtain sufficient, appropriate audit evidence 17) `CM$<[ 获取足够、适当的审计证据 Cp!Qd e x~n]r[!L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b3^d!#KVM 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ~0T
,_N )2g-{cYv The audit of specific items
R7NE=X4 审计的具体项目 ~`!{5:v gK",D^6T*Y Receivables: confirmation d45mKla(V 应收帐款:确认 5169E* DEN (pA\ Inventory: counting, cut-off, confirmation of inventory held by third parties g?>V4WF 存货:数量,减值,第三方持有存货的确认 5o2vj8:: aF5=k:k Payables: supplier statement reconciliation, confirmation ^/:G`' 应付帐款:供应商的申明一致,确认 OqlP_^Zz7p Cw,;>>Y_b< Bank and cash: bank confirmation .yN. 银行存款和现金:银行的确认 [`_-;/Gx2
6[S-%|f Auditing sampling /~}<[6ZGCY 审计抽样 du_T
iI x>eV$UJ 5.Review
]v|n'D-? 复核 z z2'h>
ZO\x|E!b Subsequent events 7CV}QV}G 随后发生的事件 QvvH/u 8%#pv} k^e;V`( %Z!3[.%F #8sv*8& Going concern 6<
@F 持续关注 bd[%=5 &+Yoob]P Management representations ty-erdsP 与管理层的交涉沟通 I6.}r2?;A _6Qb 3tl Audit finalization and the final review: unadjusted differences /;9iDjG 审核定稿和最后审查:未经调整的差异 !rPU5y* jQ&82X%m 3Ued>
8Gv 6. Reporting +A%"_7L} 报告 M#o'h c 学会计论坛bbs.xuekuaiji.com C)qy
=lx% Appendix *di}rQHm 附录 apw/nhQ.[ Audit procedure 4elA<< 审计程序 ZJ'Tb<fP