1. Assurance engagements and external audit
保证约定和外部审计 EZ*FGt6( ?as)vYP Materiality, true and fair presentation, reasonable assurance P9vN5|"M 物质性,真实公平的描述,合理的保证 P0,)
Gw |U%S<X Appointment, removal and resignation of auditors Qfr%BQV 审计人员的的任命、免职和辞职 ~hPp)-A :;\>jxA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'x
BBQP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;|e {J$ {4Cn/}7Ly^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior di}YHMTx 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 Udv5Y 5FcKY_ Engagement letter -8; ,# 约定书(委托书) Ha9A5Ao}0 1iEZ9J? 2. Planning and risk assessment C"_f3[Z 规划和风险评估 J:Uf}!D h"cLZM:6 General principles h7<Z
kf 一般原则 kxp$Nnk Y15KaoK? Plan and perform audits with an attitude of professional skepticism <@ D`16%& 持专业的怀疑态度计划和执行审计工作 [R-4e; SRh 7
N+;K0 Audit risks = inherent risk ×control risk ×detection risk KB!.N[!v 审计风险=内在风险×控制风险×检查风险 +lmMBjDa cZT;VmC Risk-based approach a@Tn_y
X 基于风险的办法 {@1.2AWg [4sI<aH Understanding the entity and knowledge of the business I^sWf3'db 了解商业的实质和知识 |\"vHt?@G >lQ&^9EI% Assessing the risks of material misstatement and fraud 8v"tOa4D7 评估材料错报和舞弊的风险 }C.M4{a\ |2(z<b&y= Materiality (level), tolerable error 3/mVdU?U 重要性(级别),可容忍误差 mz;S*ONlV
Fv=7~6~ Analytical procedures +
c#:;&Gs 分析程序 :D6"h[7 #$7 z Planning an audit Y ::\;s
规划审计工作 @=q,,t$r 3 G/#OJ Audit documentation: working papers cMOvM0f 审计文件:工作底稿 2G
Qq(_ #<|5<U The work of others FLdO 其他机构的文件 ",	 h"/FqO Rely on the work of experts P]gksts9f. 依靠专家的工作 ~Fv&z'R @sv==|h Rely on the work of internal audit hM\<1D
CKG 依靠内部审计工作 'gd3 w~ Cr|v3Y#h' 3. Internal control t]LCe\# 内部控制 -Qx:-,.a dk~ h
The evaluation of internal control systems =0 W`tx 对内部控制系统的评估 bG=CIa&@ y]Q
G; Tests of control '0x`Oh&PK 控制测试 V_jVVy30Ji V !G&Aen Substantive procedures (time, nature, extent) *%_:[> 实质性程序(时间,性质,程度) .kh%66: i\x@s>@x} Transaction cycles: revenue, purchases, inventory, etc. X(Z(cY( 交易周期:收入,采购,库存等。 lcVG<*gf- 9I''$DVf wZ=@0al 4.Audit evidence }#&L 审计证据 9ZuKED bEmzigN[ Obtain sufficient, appropriate audit evidence .0MY$ 0s 获取足够、适当的审计证据 f*VXg[&\\F 0:c3aq&u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I6,||!sZ 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 ?6h~P:n
. VHv L:z The audit of specific items UUF]45t> 审计的具体项目 Tt,T6zs-< "6v_<t`q" Receivables: confirmation m[BpV.s 应收帐款:确认 ant2];0p Hoi~(Vc. Inventory: counting, cut-off, confirmation of inventory held by third parties ;J:* r0 存货:数量,减值,第三方持有存货的确认 8/;@4^Ux &kT!GU^n Payables: supplier statement reconciliation, confirmation .kJu17! 应付帐款:供应商的申明一致,确认 +{#Z^y6& b*4aUpW Bank and cash: bank confirmation +-|}<mq 银行存款和现金:银行的确认 j]aIJbi QP>F *A
Auditing sampling d<E2=WVB6 审计抽样 5Fbb5`( A=70UL 5.Review
N,:G5WxW 复核 B9H.8+~( x6^FpNgQ Subsequent events C'S_M@I= 随后发生的事件 PfGiJ]:V-u }g:'K </R@)_' [w)KNl G&4D0f Going concern ]v:"
持续关注 -
b` Yu9VtC1 Management representations 8?|W-rN 与管理层的交涉沟通 <N3~X,ch *xpPD\{k Audit finalization and the final review: unadjusted differences 3}C-Hg+gt 审核定稿和最后审查:未经调整的差异 1[-`*Ph ,wy;7T>ODd p4kK"
\ln 6. Reporting 3Q2NiYg3 报告 w7 \vrS>& 学会计论坛bbs.xuekuaiji.com D&]xKx Appendix /;xrd\du 附录 dP#7ev]'
Audit procedure fG{3S:TQq 审计程序 k?/! `