1. Assurance engagements and external audit
保证约定和外部审计 WgR%mm^ 3bezYk Materiality, true and fair presentation, reasonable assurance >SvS(N{ 物质性,真实公平的描述,合理的保证
P.q7rk< GqsV6kH Appointment, removal and resignation of auditors ~D}fy 审计人员的的任命、免职和辞职 U4-RI]Cpf KG(F
A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?'a>?al%> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p<'pqf /KC^x=Xv: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kty
nIN 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 eDP&W$s# &F
:.V$ Engagement letter Q`'cxx 约定书(委托书) K]B`&ih Q.eD:@%iE 2. Planning and risk assessment ]?T^tJ 规划和风险评估 m%})H"5 m?yztm~u General principles (?'vT% 一般原则 Wd!Z`,R 9v;[T%% Plan and perform audits with an attitude of professional skepticism h@*I(ND< 持专业的怀疑态度计划和执行审计工作 z.RM85 ?T J5jI/P Audit risks = inherent risk ×control risk ×detection risk e<=Nd,v4; 审计风险=内在风险×控制风险×检查风险 ltkARc3 hNYO+LrI) Risk-based approach eQ)*jeD 基于风险的办法 x2&5zp X,G"#j^ Understanding the entity and knowledge of the business .p=J_%K}0x 了解商业的实质和知识 PE6,
9i0ee U& Assessing the risks of material misstatement and fraud Z?qLn6y1W 评估材料错报和舞弊的风险 h P WP6;Z u@:[
dbJ Materiality (level), tolerable error
@>$qb|j 重要性(级别),可容忍误差 'L7u` O>vCi& Analytical procedures OY81|N
j 分析程序 qTbc?S46pt ( 1 Planning an audit ct=K.m@E%X 规划审计工作 }BT0dKx p>J@"?%^ Audit documentation: working papers l?_Fy_fBt 审计文件:工作底稿 /%7&De6Xg TYR \K The work of others Tr}XG 其他机构的文件 PU%f`) )f^^hEIS Rely on the work of experts XefmC6X 依靠专家的工作 fD\Fq'29{ Zw{?^6;cS Rely on the work of internal audit ' e!WZvr 依靠内部审计工作 vN_ 8qzWk /%jX=S.5h< 3. Internal control m##!sF^k~J 内部控制 pQc-}o" RS&BS; The evaluation of internal control systems nvwf!iU6 对内部控制系统的评估 SvkCx>6/G ]LxE#R5V Tests of control qgfP6W$ 控制测试 hW!n"qU `Xeiz'~f8 Substantive procedures (time, nature, extent) ,gG RCp 实质性程序(时间,性质,程度)
Q1yXdw p{ZyC Transaction cycles: revenue, purchases, inventory, etc. ,UVu.RjXN 交易周期:收入,采购,库存等。 hP.Km%C)0n -w"lW7 KTot40osj 4.Audit evidence
F(lJ 审计证据 w?8\9\ ;? <ty]z!B Obtain sufficient, appropriate audit evidence 2)0J@r' 获取足够、适当的审计证据 OR
$i,N| n`w]? bL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n q>F_h 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 u&T
XN;I,p nnT#S The audit of specific items XHJ`C\xR 审计的具体项目 !J@!2S9 (G{S* + Receivables: confirmation |dqESl,2 应收帐款:确认 YXqYIG.G eGpKoq7a Inventory: counting, cut-off, confirmation of inventory held by third parties \Z42EnJ 存货:数量,减值,第三方持有存货的确认 yVXVH CB 3 4%B0 Payables: supplier statement reconciliation, confirmation .Oc j|A6 应付帐款:供应商的申明一致,确认 f2M*]{N Dyo^O=0c Bank and cash: bank confirmation :Ru8Nm 银行存款和现金:银行的确认 1+7_L`SB zd!%7
UP Auditing sampling ^"=G=* / 审计抽样 (jyufHm ,:'JJZg@ 5.Review
?mK&Slh. 复核 W|
zPV` 1(>2tEjYT Subsequent events b.?;I7r
随后发生的事件 jgPUR#) /)K;XtcN jpZq]E9`P /#@tv~Z^ $$o( Going concern 0QfDg DX 持续关注 H%rNQxA2 + L%\Wt1\[ Management representations A:Gd F-;[ 与管理层的交涉沟通 }#4Ek8nFR ,~1k:>njY~ Audit finalization and the final review: unadjusted differences (^g XO 审核定稿和最后审查:未经调整的差异 uCuB>x& , .;0xyc R'>@ja* 6. Reporting puWMgvv 报告 SVd@-
'-K 学会计论坛bbs.xuekuaiji.com -oUNK}> Appendix O_.!qk1R 附录 8c9<kGm$E Audit procedure +O9x8OPHW 审计程序 GGcODjY>