1. Assurance engagements and external audit
保证约定和外部审计 H,Ik&{@j h'D-e5i Materiality, true and fair presentation, reasonable assurance .>A`FqV$~+ 物质性,真实公平的描述,合理的保证 WBIJ9e
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U:>X6f Appointment, removal and resignation of auditors *RpBKm&^7 审计人员的的任命、免职和辞职 yi-S^ G5K_e:i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H)u<$y!8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (Z{&[h Aqp$JM
> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z6Kw'3 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 kl&9M!;:n /-_<RQ Engagement letter 6.|Qyk* 约定书(委托书) |#
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Ng tOQura 2. Planning and risk assessment SA1|7 规划和风险评估 _U%fD|t ?~g X7{> General principles aLKvl~s;m 一般原则 e.<y-b? K@DK4{ Plan and perform audits with an attitude of professional skepticism K;fRDE){ 持专业的怀疑态度计划和执行审计工作 B)1.CHV%< _0uFe7sIZ Audit risks = inherent risk ×control risk ×detection risk )X
dpzWod 审计风险=内在风险×控制风险×检查风险 |`
+G7?)Y 2:>|zmh_ Risk-based approach >gqd
y*Bg 基于风险的办法 7j
<:hF~ /6$8djw Understanding the entity and knowledge of the business ZV?~~_9 了解商业的实质和知识 yhBf %m E}* Assessing the risks of material misstatement and fraud ls<7Qe"a 评估材料错报和舞弊的风险 6)QJms ;g
M$%!& Materiality (level), tolerable error p`
'8M 重要性(级别),可容忍误差 f T&>L 2d`:lk%\ Analytical procedures /<\B8^yQ 分析程序 in/ITy- f-!A4eKe Planning an audit _Coh11 规划审计工作 3Xun>ZQ- <o\2-fWvY Audit documentation: working papers z
5T_ 审计文件:工作底稿 X9d~r_2&m< 0d%p<c The work of others xq.HR_\ 其他机构的文件 &;D(VdSr9 99<0xN(25 Rely on the work of experts XehpW}2\ 依靠专家的工作 (zm5
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Vm 6axDuwQ Rely on the work of internal audit }.uB6&!: 依靠内部审计工作 ylEQeN 5tIM@,.I/ 3. Internal control j#`d%eQ~J 内部控制 yLo{^4a. &?-LL{W{ The evaluation of internal control systems $h({x~Oj9 对内部控制系统的评估 s /?&H- n$ri:~s Tests of control RuW62QSq 控制测试 41d,<E -RSPYQjz Substantive procedures (time, nature, extent) Zv`j+b 实质性程序(时间,性质,程度) #\Q{?F!4 b0~AN#Es Transaction cycles: revenue, purchases, inventory, etc. |+ ^-b}0 交易周期:收入,采购,库存等。 |Bv?!
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>doa1 4.Audit evidence f-V8/ 审计证据 w_gPX0N}3n
\Lz2"JI Obtain sufficient, appropriate audit evidence 2hjR'6h"Y 获取足够、适当的审计证据 XYKWOrkQqa "]j GCo>9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S<hj6A 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 ]aqHk ,@_$acm The audit of specific items "%c\i-&t
审计的具体项目 0 L34)W iK*2 Z$`lw Receivables: confirmation d(>7BV 应收帐款:确认 t|gEMDGa3 @#T*OH Inventory: counting, cut-off, confirmation of inventory held by third parties $B6"fYiDk 存货:数量,减值,第三方持有存货的确认 rf+'U9 )`RF2Y-A7 Payables: supplier statement reconciliation, confirmation rz]0i@ehv' 应付帐款:供应商的申明一致,确认 Hev S}L
>IW0YIQy, Bank and cash: bank confirmation Lm kv.XF 银行存款和现金:银行的确认 y.AF90Q>) #clPao?r Auditing sampling zN(fZT}K5 审计抽样 XE_|H1&j U!:Q|':=h 5.Review
8&6h() 复核 ,x| 4nk_ O a_2J#~$ Subsequent events d}K"dr:W5 随后发生的事件 ~jab/cR p @@TOS oYNP,8r^ Le9^,B@Pb 1}e1:m]r Going concern pYo]lO 持续关注 0]l _qxv [>P@3t(/ Management representations UV%Al)3 与管理层的交涉沟通 \UI7H1XDH ^l#Z*0@><~ Audit finalization and the final review: unadjusted differences QN_Zd@K*A 审核定稿和最后审查:未经调整的差异 1FU(j*~:
*0)vsBi xrX^";}j 6. Reporting nB ?$W4 报告 N"2Ire 学会计论坛bbs.xuekuaiji.com '>AOJaA Appendix z
bdmz 附录 :E/]Bjq$; Audit procedure ?[Od. 审计程序 YEoQ
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