1. Assurance engagements and external audit
保证约定和外部审计 X,^J3Ek>O ^D"}OQoh Materiality, true and fair presentation, reasonable assurance &QLCij5: 物质性,真实公平的描述,合理的保证 [\eUCt F $d4eGL2S Appointment, removal and resignation of auditors _qM'm^z5 审计人员的的任命、免职和辞职 MiAXbo#\ bvs0y7M=' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Yw4c`MyL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lB.P
]g!k'@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^o65sM 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 NZmmO )p4 DBbm
M*r Engagement letter "\]kK@, 约定书(委托书) d8/lEm
v[ &KX|gB' 2. Planning and risk assessment M"ZP s 规划和风险评估
VTy!
<I "pQM
$3n( General principles ':kBHCR7 一般原则 ey@y?X= wlmi&kq Plan and perform audits with an attitude of professional skepticism o~ 2bk<]z 持专业的怀疑态度计划和执行审计工作 9T`xW]Zf A<QYW,:| Audit risks = inherent risk ×control risk ×detection risk Y?R;Y:u3Z 审计风险=内在风险×控制风险×检查风险 c-n'F+fZ `yNNpSdS1 Risk-based approach C<eeAWP3v 基于风险的办法 0q>f x coiTVDwA Understanding the entity and knowledge of the business ) yRC$7I 了解商业的实质和知识 YLJH?
=2@ 7f~DD8 R Assessing the risks of material misstatement and fraud -|:7<$2#I 评估材料错报和舞弊的风险 >5i1M^g( o#4Wn'E Materiality (level), tolerable error E_/v$ 重要性(级别),可容忍误差 2p8JqZMQb Mu
O7_*q'n Analytical procedures 9Or3X/:o 分析程序 :~{XL >:S x.<^L] " Planning an audit 8pg?g'A~} 规划审计工作 w[n|Sauy, I7hPE7V+1 Audit documentation: working papers L_
=J(H| 审计文件:工作底稿 !D7[R'RgY gh['T,
The work of others 3-FS} {,
其他机构的文件 vx5;}[Bhm BAx)R6kS; Rely on the work of experts U"<Z^) 依靠专家的工作 ~BaU2S@y JU1U=Lu." Rely on the work of internal audit U]@t\T3W 依靠内部审计工作 P5%DvZB$w na?jCq9C 3. Internal control bv)E>%Yy 内部控制 cs8bRXjHa -!I.:97 N The evaluation of internal control systems #Jq@p_T" 对内部控制系统的评估 +d2+w1o^V 6Bo~7gnc Tests of control Fx/9T2%= 控制测试 ]j}zN2[A O_FT@bo\ Substantive procedures (time, nature, extent) Wu2#r\
实质性程序(时间,性质,程度) Z8}Zhe. 1x V~EX Transaction cycles: revenue, purchases, inventory, etc. +pnT6kU| 交易周期:收入,采购,库存等。 {o*z iZh wGBQ.Ve[ o%+KS5v! 4.Audit evidence ? Ls]k 审计证据 Km'd=B>Jy qWy{{A+ Obtain sufficient, appropriate audit evidence k&n7_[]n 获取足够、适当的审计证据 [f:>tRdH uY5f mM9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U-Fr[1I6p 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 s^AQJ{X [t: =%&B The audit of specific items ~g;(`g 审计的具体项目 S2*-Ulu
G \I/l6H>o3 Receivables: confirmation 49
fs$wr@ 应收帐款:确认 ^pKC0E[% E"x 2 jP Inventory: counting, cut-off, confirmation of inventory held by third parties WvAl!^{` 存货:数量,减值,第三方持有存货的确认 *,_Qdr^F +G7A.d`V} Payables: supplier statement reconciliation, confirmation Y=vA;BE]R 应付帐款:供应商的申明一致,确认 Ipb4{A&"\ Y GO ;wIS Bank and cash: bank confirmation +7sdQCO(Co 银行存款和现金:银行的确认 Oa$ew' yV$p(+KkS Auditing sampling L_<&oq 审计抽样 "@$o'rfT q^n6"&;* 5.Review
R D=!
No? 复核 )fA9,yNJ3 qdAz3iye Subsequent events KG4~t=J` 随后发生的事件 ?Xlmt$
Jp xPq3Sfg`A VEwv22' -X
PGl G"O%u|7 Going concern RVXRF_I 持续关注 6!+xf ZZ] /9oiF% Management representations XFG]%y=/6
与管理层的交涉沟通 cd)<t8^KE 2^[fUzL? Audit finalization and the final review: unadjusted differences QEQ8gfN9> 审核定稿和最后审查:未经调整的差异 DS=kSkW^&5 7EI(7:gOn ky#<\K1}' 6. Reporting G\*`EM4 报告 FK
}x
*d 学会计论坛bbs.xuekuaiji.com ["Z]K'?P Appendix 1Q#hanh_` 附录
lU:z>gC Audit procedure I]~xs0$4# 审计程序 MGN*i9CE