1. Assurance engagements and external audit
保证约定和外部审计 >-YPCW ,
;L Materiality, true and fair presentation, reasonable assurance
h&\%~LO. 物质性,真实公平的描述,合理的保证 P SDzs\
s KH)(xB= Appointment, removal and resignation of auditors 8BC F.y 审计人员的的任命、免职和辞职 =(ts~^ xQX,1NbH5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xmx
fXW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6D,xs}j1 5|!x0H;
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UXVjRY`M.\ 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
H cg$@x\fJ Engagement letter F gM<2$h 约定书(委托书) 6CBk,2DswI ^GG6%=g' 2. Planning and risk assessment {dV#"+ 规划和风险评估
RKsr}-18 [L 0`B9TD~ General principles aJlSIw*Q, 一般原则 $}0q=Lg%wv U`_(Lq%5W Plan and perform audits with an attitude of professional skepticism U7d%*g 持专业的怀疑态度计划和执行审计工作 <>`+"O} uM,bO*/f Audit risks = inherent risk ×control risk ×detection risk [H-,zY 审计风险=内在风险×控制风险×检查风险 8Czy<}S<G F|q-ZlpW- Risk-based approach |?6r&bT 基于风险的办法 L
DD^X@q $F-qqkR$ Understanding the entity and knowledge of the business f>i6f@ 了解商业的实质和知识 qt5CoxeJ @BWroNg{ Assessing the risks of material misstatement and fraud '+1<7jl&I 评估材料错报和舞弊的风险 Z,/BPK<e .8hB <G Materiality (level), tolerable error 9E^IEwq' 重要性(级别),可容忍误差 }R:e[lKj 6]^;
s1! Analytical procedures h(!x&kZq. 分析程序 z5-vx ` y#8|
@? Planning an audit WmTSxneo 规划审计工作 yC ZV:R; $lmbeW[0 Audit documentation: working papers f^il|Obzl 审计文件:工作底稿 ;:Q 5?zM zRPX
mu{t The work of others 4`5 jq) 其他机构的文件 hD!W&Er a9PSg/p Rely on the work of experts
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依靠专家的工作 7E
T^,6 dABmK; Rely on the work of internal audit n5dFp%k 依靠内部审计工作 `9rwu:3i "M5P-l$p} 3. Internal control !qPVC\l 内部控制 7UvfXzDNC y&Sl#IQ L The evaluation of internal control systems ez_qG=J . 对内部控制系统的评估 'F3Xb !K^.r_0H. Tests of control z?`&HU Nf 控制测试 z/u;afB9q ,-^Grmr4M Substantive procedures (time, nature, extent) o5KpiibFM 实质性程序(时间,性质,程度) An cmSi rLO1Sv Transaction cycles: revenue, purchases, inventory, etc. xWlj.Tjt} 交易周期:收入,采购,库存等。 ;$Q`JN= KCd}N _cdrz)T
4.Audit evidence $}&Y$w>S 审计证据 p
x1y#Q 4hdxqI!y2 Obtain sufficient, appropriate audit evidence j+AAhn 获取足够、适当的审计证据 U
8L%=/N>B aOWW..| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations KB49~7XjQ@ 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 ogQY"c8 'PRsZ`x. The audit of specific items DdDO.@-Z 审计的具体项目 hN*,
]Z{ Xh"JyDTj3 Receivables: confirmation 7K3S\oPej 应收帐款:确认 4E]w4BG) 1o\P7PLe Inventory: counting, cut-off, confirmation of inventory held by third parties ~pA_E!3W 存货:数量,减值,第三方持有存货的确认 "Mzb @qk$
6X Payables: supplier statement reconciliation, confirmation jY'svD~ 应付帐款:供应商的申明一致,确认 )8]O|Z-CU AE!DftI Bank and cash: bank confirmation p2 u*{k{ 银行存款和现金:银行的确认 =TKu2 `>&V_^y+ Auditing sampling `Y
n:fL7S 审计抽样 :U_k*9z}= KdIX` 5.Review
*TQXE:vZ[ 复核 1'DD9d{qN vgY )
L Subsequent events QcJ?1GwA" 随后发生的事件 -N;$L~`iAt
u;p.:{' FJo?~ ;sd[Q01 tE3#Uq Going concern P{j2'gg3
持续关注 A\p'
\@f S}6Ty2.\ Management representations tKOTQ8i4 与管理层的交涉沟通 C3q}Dh+] tY~gn|M Audit finalization and the final review: unadjusted differences ggQ/_F8u 审核定稿和最后审查:未经调整的差异 =K'X:UM ZDEz&{3U;
h[~JCYA 6. Reporting kt?G\H!} 报告 {a aI<u 学会计论坛bbs.xuekuaiji.com Vb^P{F Appendix }jHS 附录 o
%GVg Audit procedure
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< 审计程序 B].V|8h