1. Assurance engagements and external audit
保证约定和外部审计 z+{Q(8'b] %
ou@Y` Materiality, true and fair presentation, reasonable assurance ppR;v 物质性,真实公平的描述,合理的保证 LB/1To #<81`% Appointment, removal and resignation of auditors &d@N3y 审计人员的的任命、免职和辞职 LNOz.2fr> [?S-on. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "W@>lf?" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H|s,;
1# qK,PuD7i" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r%FfJM@! 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 ij&T\):d tE]Y=x[Ux Engagement letter ,Wlw
#1fP 约定书(委托书) LDYk\[81 2+}hsGnp 2. Planning and risk assessment ]}d.h!`<) 规划和风险评估 H{ +[
,l OYj~"-3y) General principles !"bU|a 一般原则 , A;wLI [_1K1i"m Plan and perform audits with an attitude of professional skepticism Z>_F:1x 持专业的怀疑态度计划和执行审计工作 w3K>IDWI7 2T3b6
Audit risks = inherent risk ×control risk ×detection risk mu@IcIb> 审计风险=内在风险×控制风险×检查风险 !b?`TUt O =\`q6l Risk-based approach 9k3RC}dEr 基于风险的办法 ]_mcJ/6: 18AlQ+')?w Understanding the entity and knowledge of the business a
n|bzG 了解商业的实质和知识 * %w8bB yBnUz" Assessing the risks of material misstatement and fraud 2W6t0MgZ 评估材料错报和舞弊的风险
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)_ Materiality (level), tolerable error 6a4-VX5 重要性(级别),可容忍误差 MOIMW+n sg8j}^VI Analytical procedures "q3W&@ 分析程序 !xz{X ? `c /mmS Planning an audit K yDPD' 规划审计工作 Ag_I' %d2\4{{S Audit documentation: working papers r9whW;"q 审计文件:工作底稿 d5l].%~
y aLc~K The work of others ]Aa.= 其他机构的文件 LseS8F/q *7^w}v+. Rely on the work of experts {/q4W; D 依靠专家的工作 x|U[|i,; lvk
r2Meu< Rely on the work of internal audit OG{vap) 依靠内部审计工作 nx|b9W
< 1 2J#}| 3. Internal control N\W4LO6 内部控制 epQdj=h 3mH(@-OA The evaluation of internal control systems
UCI !>G 对内部控制系统的评估
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2 S%2q X"8 Tests of control |>jlmaV 控制测试 %C~LKs5oH /=~o|-n8@ Substantive procedures (time, nature, extent) d
D;r35h= 实质性程序(时间,性质,程度) `xie/ #ByrX\ Transaction cycles: revenue, purchases, inventory, etc. WQ)vu&; 交易周期:收入,采购,库存等。 K&UTs$_cI Uq:CM6q\ @Xl/<S& 4.Audit evidence BiCC72oig 审计证据 CINC1Ll_24 wSIfqf+y Obtain sufficient, appropriate audit evidence Is#w=s}2 获取足够、适当的审计证据 *k<{ nj@y } DQ KfS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yvt
:/X 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 J6J|&Z~UT, ~#nbD-*# The audit of specific items @V71%D8{ 审计的具体项目
:JfT&YYi" $p~X"f?0 Receivables: confirmation 0mY KzJi 应收帐款:确认 \. _TOE9L T;Zv^:]0 Inventory: counting, cut-off, confirmation of inventory held by third parties sq1v._^s 存货:数量,减值,第三方持有存货的确认 *|^}=ioj* -:!FQ'/7E Payables: supplier statement reconciliation, confirmation ~pve;(e= 应付帐款:供应商的申明一致,确认 kbKGGn4u K %Qj<{) Bank and cash: bank confirmation I>(
-&YbC 银行存款和现金:银行的确认 ODE^;:z ! k!=
jO#)Rd Auditing sampling tk~<tqMq 审计抽样 {[$JiljD /I@Dv? 5.Review
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复核 " UxKG+ IPEJ7n49 Subsequent events c/ s$*" 随后发生的事件
v+qHH8 bZ_vb? n d;WXlE; C|H/x\?zRv ,V{Cy`bi Going concern jO+#$=C 持续关注
~N=$%C @-H D9h Management representations jI~GRk 与管理层的交涉沟通 `vj"HhC d>r_a9 .u Audit finalization and the final review: unadjusted differences OF/DI)j3 审核定稿和最后审查:未经调整的差异 6O#
xV:Uc< N9jSiRJ $ ";NS6 1 6. Reporting !3T,{:gyrI 报告 1@p'><\ 学会计论坛bbs.xuekuaiji.com 4E~!$Ustx Appendix $S_G:}tna 附录 jo^+ Audit procedure ds|L'7 审计程序 7PG|e#