1. Assurance engagements and external audit
保证约定和外部审计 nF)uTk T{vR, Materiality, true and fair presentation, reasonable assurance k6\^p;!Y 物质性,真实公平的描述,合理的保证 vs&8wbS) &
GWkq> Appointment, removal and resignation of auditors iz"3\{aN
审计人员的的任命、免职和辞职
l+y-Fo@ Rn+4DcR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pz doqAVI
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mE#nU(+Ta "t(wG{RxY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =fyyqb4 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 `^UK ,R wfp=*E Engagement letter B>TSdn={> 约定书(委托书) DHfB@/
q# 7]22"mc 2. Planning and risk assessment v
vE\ 规划和风险评估 RHNk%9 8}BB OD General principles :]eb<J
一般原则 v@u<Ww;=@ K3p@$3hQ Plan and perform audits with an attitude of professional skepticism yi!`V. 持专业的怀疑态度计划和执行审计工作 ]re'LC!d {8NwFN. Audit risks = inherent risk ×control risk ×detection risk h
; kfh. 审计风险=内在风险×控制风险×检查风险 </E>tMW m s~8QL Risk-based approach :mv`\ 基于风险的办法 SQ#7PKH aU<s<2O) Understanding the entity and knowledge of the business Rs$5PdH 了解商业的实质和知识 t;#Gmo r[HT9 Assessing the risks of material misstatement and fraud [N|xzMe 评估材料错报和舞弊的风险 Dl;d33
Q;26V4 Materiality (level), tolerable error # .q#OC 重要性(级别),可容忍误差 FrZ]=: QB1M3b Analytical procedures t
=dO 分析程序 g#W_S? yr4ou Planning an audit
^Omfe 规划审计工作 ,d
7Z +{rJ[J/g Audit documentation: working papers LV.&>@* 审计文件:工作底稿 <TjBd1 &(O06QL The work of others =s[&;B`s 其他机构的文件 koH4~m{ 1!/-)1t Rely on the work of experts l\}25
e 依靠专家的工作 KU2$5[~j iVeQ]k(u Rely on the work of internal audit $pFk"]= 依靠内部审计工作 zrx JN K}2Npo
FS 3. Internal control "T*I| 内部控制 }[,3yfiX @}eNV~ROu
The evaluation of internal control systems R=35
7^[R 对内部控制系统的评估 K/Jk[29"\ t:9
ZCu ay Tests of control 4 =Fg!Eu< 控制测试 +k
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'{3f Substantive procedures (time, nature, extent) nW
&$~d 实质性程序(时间,性质,程度) ve
%l({ T~:_}J Transaction cycles: revenue, purchases, inventory, etc. 0P9Wy!f7 交易周期:收入,采购,库存等。 D -iUN A\C'dZ <N I Tn;m 4.Audit evidence r|bPR
!0 审计证据 qvTKfIl{ ;KS`,<^- Obtain sufficient, appropriate audit evidence YOKR//|3 获取足够、适当的审计证据 `
@>ZGL: lA4hm4"i(, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O#PwRud$ 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 =phiD&= h60\ Y 8 The audit of specific items \-G5l+! 审计的具体项目 TF)8qHy! u ;/aB)JZ5= Receivables: confirmation u#VweXyU 应收帐款:确认 pVz pN8! 5m3'Gt4 Inventory: counting, cut-off, confirmation of inventory held by third parties .xnQd^qoac 存货:数量,减值,第三方持有存货的确认 `uhL61cMp i;avwP<0 Payables: supplier statement reconciliation, confirmation M1gP
R 应付帐款:供应商的申明一致,确认 kdd7Xbw- (n}%a6M Bank and cash: bank confirmation =N;$0Y(g 银行存款和现金:银行的确认 fOJj(0=y @?
vLAsp\ Auditing sampling 7 BK46x 审计抽样 %Il ;B~t &
*ZC0V3 5.Review
3z$HKG 复核 Hp*gv/0 Hz5;Ruw' Subsequent events {NY]L==H 随后发生的事件 :SQLfOQ 6yp+h
9kUV1? F;X"3F.! LEA;dSf Going concern |9
x%gUm 持续关注 pNBa.4z: (Q\\Gw Management representations SUo^c1)G 与管理层的交涉沟通 =s6E/K {QW-g Audit finalization and the final review: unadjusted differences b%<16 4i 审核定稿和最后审查:未经调整的差异 B0S8vU *|sxa# %OuX`w
= 6. Reporting m^5s>hUl 报告 U~Xf= f_Q$ 学会计论坛bbs.xuekuaiji.com X+d&OcO=q Appendix M,ppCHy/$ 附录 v)%[ Audit procedure l~
4_s/ 审计程序 JUmw$u