1. Assurance engagements and external audit
保证约定和外部审计 F4g3l $XFFNE`% Materiality, true and fair presentation, reasonable assurance *(nu0 物质性,真实公平的描述,合理的保证 CbT ;#0 s18
A Appointment, removal and resignation of auditors 1xU)nXXb 审计人员的的任命、免职和辞职 4o( Q
+6m F>5)Clq Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,*;g+[Bhpl 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y,X0x- eak+8URo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P)UpUMt;k 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 ymA8`k5>@ \}7xgQ>oV Engagement letter !]P=v`B. 约定书(委托书) E_K32)J- 8|rlP 2. Planning and risk assessment M =GF@C;b 规划和风险评估
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General principles 49 1 1 一般原则 #M:Vwn
JX !]#;' Plan and perform audits with an attitude of professional skepticism ?O/!pUAu 持专业的怀疑态度计划和执行审计工作 vNAQ/Q "%+9p6/ Audit risks = inherent risk ×control risk ×detection risk 3n1 >+8 审计风险=内在风险×控制风险×检查风险 <*
djtO *0%G`Q Risk-based approach tnw6[U!rh= 基于风险的办法 %eE 6\
f%g YHo*IX')C? Understanding the entity and knowledge of the business ]U5/!e 了解商业的实质和知识 AJt4I
W@ ks<+gL{K|i Assessing the risks of material misstatement and fraud aX35^K / 评估材料错报和舞弊的风险 :"Kr-Hm` (EOYJHZB! Materiality (level), tolerable error 0u ,nSvch 重要性(级别),可容忍误差 / U"3LX U p: M[S
Analytical procedures Iz I
hC 分析程序 ef
-PlGn 6 kAXE\T Planning an audit h7>`:~ 规划审计工作 l~GcD ,a}
vx"~ Audit documentation: working papers lhJZPnx~ 审计文件:工作底稿 DX8pd5U Q E*`#r#e The work of others RMBPm*H 其他机构的文件 'E#Bz"T ^9oJuT!tu Rely on the work of experts qb
QH1<yS< 依靠专家的工作 rs:a^W5t ykG^(.E Rely on the work of internal audit }%k3 依靠内部审计工作 }e&Z"H | lNqF@eCT9 3. Internal control 7cZ(g dQ/ 内部控制 R(DlJ |kkg1M# The evaluation of internal control systems 0-zIohSJdQ 对内部控制系统的评估 _9"%;:t N(L?F):fT Tests of control X?q,m4+ 控制测试 z<n&P7k5j T&kr IZw Substantive procedures (time, nature, extent) @#&y 实质性程序(时间,性质,程度) p ^Dm w0y dO\irv) Transaction cycles: revenue, purchases, inventory, etc. x<[W9Z'~?9 交易周期:收入,采购,库存等。 M\dZxhQ-l _tpqo> 8hm|9 4.Audit evidence zX ?@[OT 审计证据 hZLwg7X! SHP_ Obtain sufficient, appropriate audit evidence ^`oyf{w@ 获取足够、适当的审计证据 eEMU,zCl zsha/:b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 53X5&Bwh 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 O
O`-{HKt uvj`r5ei The audit of specific items 5$L=l 审计的具体项目 o-%DL*^5 YVB\9{H? Receivables: confirmation @If ^5s;z 应收帐款:确认 rP7f~"L ,xsFBNCC Inventory: counting, cut-off, confirmation of inventory held by third parties
oN7JNMT 存货:数量,减值,第三方持有存货的确认 P|4qbm4%O, w-9fskd6e Payables: supplier statement reconciliation, confirmation 8.4+4Vxh 应付帐款:供应商的申明一致,确认 [DO UIR9 H8'_.2vwX Bank and cash: bank confirmation 7Q3a0`Iq 银行存款和现金:银行的确认 7! "OF .3yxg}E>{ Auditing sampling Ud[Zv?tA: 审计抽样 HCTjFW>C 86N"EuH$ 5.Review
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!NV 复核 ]Sgc42hk 2[R{IV8e
Subsequent events h#!u"'JW 随后发生的事件 O+Q t8, n; fUwon E||[(l,b p?,: Y>i?nC%* Going concern (R)( %I1Oz 持续关注 }D>nXh
O& 1JXa/f+ Management representations 8rx"D`{| 与管理层的交涉沟通 `$odxo+ {@8TGHKv Audit finalization and the final review: unadjusted differences %d/Pc4gfc 审核定稿和最后审查:未经调整的差异 'Bv)UfZ lYq4f|5H}m /?wH1 , 6. Reporting UBy<
vwnU 报告 WfDpeXdO 学会计论坛bbs.xuekuaiji.com Vx6/Rehj Appendix nR1QS_@{L 附录 _H+|Ic Audit procedure }+1Y>W7q 审计程序 RiX~YLeM