1. Assurance engagements and external audit
保证约定和外部审计 M_r[wYt! SK 5]7C2 Materiality, true and fair presentation, reasonable assurance /nX_Q?mo 物质性,真实公平的描述,合理的保证 U&a(WQV9& rwgj] Appointment, removal and resignation of auditors e5 zi "~ 审计人员的的任命、免职和辞职 8HIX$OX>2 y+{)4ptg$< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xrpvq(] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fZ;}_wR-H hJir_= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m!P<#
|V 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 X{ 6a ZBN,%P!P0 Engagement letter fH:S_7i 约定书(委托书) dZb;`DjTH koD}o^U# 2. Planning and risk assessment BS?$eai@:9 规划和风险评估 k"/Rjd(; <63TN`B General principles T3 4Z#PFwe 一般原则 *n
[B Bz +/]*ChrS Plan and perform audits with an attitude of professional skepticism I'p+9H$ 持专业的怀疑态度计划和执行审计工作 h.l.da1# Y3(I;~$! Audit risks = inherent risk ×control risk ×detection risk Ze#DFe$ 审计风险=内在风险×控制风险×检查风险 d\JBjT1g ;fN^MW@&[ Risk-based approach %^nNt:N0 基于风险的办法 f\.y z[ ;c DMcKKIA Understanding the entity and knowledge of the business M7 kWJ 了解商业的实质和知识 k hD)x0'b SBDGms Assessing the risks of material misstatement and fraud W|uRQA` 评估材料错报和舞弊的风险 {~s\a2YH 6-J}ZfGj Materiality (level), tolerable error RO%M9LISI 重要性(级别),可容忍误差 ?K:.Pa k_zn>aR$F Analytical procedures k)X\z@I' 分析程序 >7~*j4g YPNW%N!$| Planning an audit [m6+I9 规划审计工作 r)K5<[\r $8AW Audit documentation: working papers iF837ng5 审计文件:工作底稿 3]9Rmx w%\{4T~ The work of others %N`_g' r! 其他机构的文件 k.o8!aCm b09xf"D Rely on the work of experts lz36;Fp 依靠专家的工作 37Q8Yf_ \@N~{72:k Rely on the work of internal audit HuU$x;~ 依靠内部审计工作 @o^$/AE? 8TP~=qU 3. Internal control ]vn*eqd 内部控制 'g'RXC}D> vf+z0df The evaluation of internal control systems Z~8%bfpe 对内部控制系统的评估 "e8EA!Ipte o9]32l Tests of control ?CC.xE 控制测试 &ni#( )z18:C3 Substantive procedures (time, nature, extent) m
{X{h4t 实质性程序(时间,性质,程度) rwP)TJh"
cg17e Transaction cycles: revenue, purchases, inventory, etc. Jvsy
6R 交易周期:收入,采购,库存等。 z>,M@@ 3!fR'L/i _X;,,VEV! 4.Audit evidence dh [kx 审计证据 xE^G*<mj: F8{gJaP x Obtain sufficient, appropriate audit evidence H@$K/ 获取足够、适当的审计证据 z5(5\j] RLF6Bc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations JehanF[ 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 HQ"
trV <jF&+[*iT The audit of specific items 9lR6:}L7 审计的具体项目 }5(_gYr #0uu19+} Receivables: confirmation Mog [,{w 应收帐款:确认 '/9j"mIA9$ 3%1wQXr0 Inventory: counting, cut-off, confirmation of inventory held by third parties .FgeAxflP 存货:数量,减值,第三方持有存货的确认 +ZW>JjP* b|DU Payables: supplier statement reconciliation, confirmation b+J|yM<` 应付帐款:供应商的申明一致,确认 <3@nv% F1- "yX1B Bank and cash: bank confirmation )V[j~uOU)] 银行存款和现金:银行的确认 RMT9tXe*5 R3lZ|rxv: Auditing sampling ~K3Lbd|
r 审计抽样 g |?}a]G D})/2O p 5.Review
`^hA &/1 复核 ]1d)jWG
zNrn|(Y%Y Subsequent events (_@5V_U 随后发生的事件 ?&eS }skL nA("
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@v Ea<\a1Tl43 Going concern
=5B5 持续关注 \EoE/2"< L%5y@b{AR Management representations `Kf@<= 与管理层的交涉沟通 6:B,ir
_ ciml:"nQ Audit finalization and the final review: unadjusted differences R$
+RTG:E 审核定稿和最后审查:未经调整的差异 [|eIax xR, @Q2E1Uu% ~zac.:a8 6. Reporting a B MV6' 报告 ),B/NZ/
- 学会计论坛bbs.xuekuaiji.com ri59LY y= Appendix )rj!/% 附录 E.NfVeq Audit procedure ,"#nJC 审计程序 KNQj U-A