1. Assurance engagements and external audit
保证约定和外部审计 X")|Uw8Kl/ -dRFA2Y Materiality, true and fair presentation, reasonable assurance 5*G%IR@@LK 物质性,真实公平的描述,合理的保证 @ 4UxRp6+ Zb(t3I>n Appointment, removal and resignation of auditors , =y#m-9 审计人员的的任命、免职和辞职 PT_KXk KIus/S5
RC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aj8R
b& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W
{Z^n(f4 jk70u[\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "wM1 qX 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 n=!uNu7 qX6D1X1_ Engagement letter 4gZ&^y' 约定书(委托书) K&_Uk548 a!,r46>$H 2. Planning and risk assessment 3V;gW%> 规划和风险评估 X0uJNHO FFcB54ALTf General principles GP,<`l& 一般原则 @x{`\AM|% ht6244: Plan and perform audits with an attitude of professional skepticism qqOFr!)g 持专业的怀疑态度计划和执行审计工作 5:_hP{ @ -x]`DQUg Audit risks = inherent risk ×control risk ×detection risk }Dfwm)]Q 审计风险=内在风险×控制风险×检查风险 9M-K]0S( a.kbov( Risk-based approach o0I9M?lP 基于风险的办法 Qvqqvk_tv JUt7En;XE Understanding the entity and knowledge of the business Mi0sC24b| 了解商业的实质和知识 gv.6h{Ut H^AE|U*-G Assessing the risks of material misstatement and fraud Lp&k3?W 评估材料错报和舞弊的风险 ^[q /Mw r<R4
1Fz Materiality (level), tolerable error (03pJV&K 重要性(级别),可容忍误差 @WOM#Kc p
EusTP Analytical procedures [EZYsOr. 分析程序 k$"d^*R 46x.i;b7 Planning an audit ]r/^9XaqtA 规划审计工作 6|;Uq' GDhM<bVqM* Audit documentation: working papers eSy(~Y 审计文件:工作底稿 wEEn? %dttE)oH? The work of others pGGmA;TC1 其他机构的文件 S2^>6/[xM #I0pYA2m Rely on the work of experts m7jA
,~O 依靠专家的工作 9lzQ\} (-^bj Rely on the work of internal audit $dg9z}D 依靠内部审计工作 ]k%PG-9 &t}?2>: 3. Internal control VLvS$0(}Z 内部控制 eph)=F$ ( [E]_Q The evaluation of internal control systems veh
5}2 对内部控制系统的评估 {^ec(EsO# UT]?;o" Tests of control [M+tB"_ 控制测试 `=)2<Ca;~@ ?ny= Substantive procedures (time, nature, extent) D d $qQ 实质性程序(时间,性质,程度) F jrINxL7^ MQTdk*L_] Transaction cycles: revenue, purchases, inventory, etc. '\7G@g?UZ 交易周期:收入,采购,库存等。 smy}3k 5LW}h^N !DXNo(:r 4.Audit evidence L36Yx7gT< 审计证据 /@oLe[Mz$ \OwpD,' Obtain sufficient, appropriate audit evidence }VCI=?- 获取足够、适当的审计证据 ^Z,q$Gp~P /n5n
)P@L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p~jlx~1-] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 VG@};dwbz* ERMa# L The audit of specific items O1y|v[-BW 审计的具体项目 >)nS2bOE &Z^(y}jPr Receivables: confirmation ot%.M*h- 应收帐款:确认 iLX_T]1 eVz#7vqv Inventory: counting, cut-off, confirmation of inventory held by third parties zqySm)o] 存货:数量,减值,第三方持有存货的确认 JAb
6 zpP x~DLW1I Payables: supplier statement reconciliation, confirmation PGn);Baq 应付帐款:供应商的申明一致,确认 n D6G :7.Me;RA Bank and cash: bank confirmation 4`v!Z#e/aX 银行存款和现金:银行的确认 @tT-JwU Djt%r< Auditing sampling DC4C$AyW
r 审计抽样 I*|P@0 '?5j[:QY@ 5.Review
Qs 2.ef? 复核 DocbxB={I cu9Qwm Subsequent events ]7 GlO9 随后发生的事件 vDj;>VE2b Sb
&lhgW]c PR7f(NC ~Qj}ijWD 4mYCSu14:` Going concern vsyWm.E
持续关注 wTq{ sW& lx0~>K] Management representations l$Gl'R>>* 与管理层的交涉沟通 pHE}ytcT 2?7(A Audit finalization and the final review: unadjusted differences Y$
Fj2nk+ 审核定稿和最后审查:未经调整的差异 %/9;ZV X"asfA[6K P.\nLE J= 6. Reporting v1G"3fy9 报告 W#F Q,+0) 学会计论坛bbs.xuekuaiji.com R=)55qu Appendix /%rq
hHs 附录 #&.]"
d Audit procedure 3\$wdUFr 审计程序 PH3 >9/H