1. Assurance engagements and external audit
保证约定和外部审计 cq+|fg~Yy YU.aZdA&V3 Materiality, true and fair presentation, reasonable assurance nIJ2*QJ 物质性,真实公平的描述,合理的保证 :}}5TJ wG !`L%wS Appointment, removal and resignation of auditors .)o<'u@Ri 审计人员的的任命、免职和辞职 /)Bk
r/ HtB>#`' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J3gJSRT@P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )
WavG1 4Ei*\: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XQ]no aU 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 >%5Ld`c:SD &?flH; Engagement letter WzZ<ZCHm 约定书(委托书) Ya{$:90
(4
4Ra 2. Planning and risk assessment
Tea
P\a 规划和风险评估 b{JcV 2\80S[f General principles F
\6-s`( 一般原则 p&dpDJ?d:= 69ZGdN Plan and perform audits with an attitude of professional skepticism w%F~4|F 持专业的怀疑态度计划和执行审计工作 ){^o"A?-: .Qk T-12 Audit risks = inherent risk ×control risk ×detection risk RQhS]y@e 审计风险=内在风险×控制风险×检查风险 EYWRTh `L#
pN5 Risk-based approach 0Cd)w4C 基于风险的办法 n4 A_vz OZ>
w.$ue Understanding the entity and knowledge of the business e>z 了解商业的实质和知识 Z./$}tVUG MYNNeO Assessing the risks of material misstatement and fraud ]e`&py E 评估材料错报和舞弊的风险 'w//d
$+G_ @p`*MWU Materiality (level), tolerable error NMJX ` 重要性(级别),可容忍误差 Xc8r[dX {jdtNtw Analytical procedures khFr%u ?S 分析程序 pUbf]3 t 8i$quHd&x Planning an audit *i LlBE 规划审计工作 \tR](, / 4-j3&( Audit documentation: working papers AzFd#P 审计文件:工作底稿 2IMU & >Sc)?[H The work of others 5PF?Eq 其他机构的文件 :\hcl&W: c,@&Z#IZ` Rely on the work of experts zD}@QoB 依靠专家的工作 YkWv*l .M(')$\U Rely on the work of internal audit gR5
EK$ 依靠内部审计工作 Y7*8 A, SXqWq 3. Internal control ~l {*XM 内部控制
Q)]C~Q GgT 5'e;N The evaluation of internal control systems Z%&$_-yJ 对内部控制系统的评估 -9PJ4"H I:|<};mm Tests of control J[|4`GT 控制测试 5:R$xgc b@v_db]|t. Substantive procedures (time, nature, extent) yP<ngi^s= 实质性程序(时间,性质,程度) O$eNG$7 DUrfC[jpv Transaction cycles: revenue, purchases, inventory, etc. @n|Mr/PAj 交易周期:收入,采购,库存等。 hw5NHZ I' 5S9i>B jmORKX+) 4.Audit evidence I3I1<}>]Z 审计证据 {{:QtkN 1j_gQ,'20 Obtain sufficient, appropriate audit evidence SAVA6
64 获取足够、适当的审计证据 \=1$$EDS9 F>F2Yql&W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hr@kU 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 02$d !+Fr U'^ The audit of specific items Tv[|^G9x 审计的具体项目 ~:JoKm`vU
zH5pe Receivables: confirmation #}p@+rkg2 应收帐款:确认 IgIM8"N mAM:Q*a' Inventory: counting, cut-off, confirmation of inventory held by third parties AAXlBY6Y- 存货:数量,减值,第三方持有存货的确认 \V(w= P.y06^
X}A Payables: supplier statement reconciliation, confirmation c80Ffq 应付帐款:供应商的申明一致,确认 u~xfI[8C <da-iY\5 Bank and cash: bank confirmation T?g%I 银行存款和现金:银行的确认 {1eW*9 B7QRG0
Auditing sampling O7"16~a 审计抽样 0SV<Pl^ 6!Q,XHs 5.Review
BHu%x|d 复核 ('~}$%C Jn&^5,J]F8 Subsequent events Nov)'2g7G 随后发生的事件 '" 4;;( eH_< <Xh!v 4{QD: D(D F~$ay@g /:;"rnvq Going concern aGAeRF 持续关注 ge4Qa K PX
- PVW Management representations Pihpo 与管理层的交涉沟通 <y=+Gh %<O0Yenu Audit finalization and the final review: unadjusted differences 4 KX\'K 审核定稿和最后审查:未经调整的差异 [gDl<6a#4 `%/w0,0 b5S4C2Ynq 6. Reporting dw>1Ut{"3 报告 Z8ds`KZM 学会计论坛bbs.xuekuaiji.com *.6m,QqJ( Appendix h0&Oy52
附录 "x0/i?pqa Audit procedure DJZ$M 审计程序 vD^Uod1