1. Assurance engagements and external audit
保证约定和外部审计 pZ{+c dm0R[[ 7 Materiality, true and fair presentation, reasonable assurance 2eS~/Pq5=i 物质性,真实公平的描述,合理的保证 %g$o/A$ =_*Zn(>t` Appointment, removal and resignation of auditors 2DDtu[} 审计人员的的任命、免职和辞职 .k%72ez vzAax k% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z6\UGSL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /)>3Nq4Zx q-2Bt,Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BsDn5\q 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 a$OE0zn` Hyl%mJ Engagement letter ',@3>T** 约定书(委托书) OU_gdp Tn e4 2. Planning and risk assessment
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规划和风险评估 ;(Or`u]Dr '3fu General principles qS$Ox?Bw#u 一般原则 dt]-,Y
L|7R9+ZG Plan and perform audits with an attitude of professional skepticism C`9+6T 持专业的怀疑态度计划和执行审计工作 |v%YQ
R 9wwqcx)3( Audit risks = inherent risk ×control risk ×detection risk s~g *@K >+ 审计风险=内在风险×控制风险×检查风险 u'DRN,h+ D_*WYV Risk-based approach %/.b~|,- 基于风险的办法 j{A y\n ( VA_PvL.9 Understanding the entity and knowledge of the business .@U@xRu7| 了解商业的实质和知识 _7L-< E6ElNgL Assessing the risks of material misstatement and fraud Qd$nH8ED Y 评估材料错报和舞弊的风险 mxC;?s;~ zu{P#~21 Materiality (level), tolerable error J=I:CD% 重要性(级别),可容忍误差 sIGMA$EK "ne?P9'hF Analytical procedures WPMSm<[ 分析程序 oW*16>IN9l 9}<ile7^ Planning an audit g|yvF-+ 规划审计工作 24*XL, WiR(;m<g Audit documentation: working papers NP3y+s 审计文件:工作底稿 v MH "(~^w=d:$ The work of others 6j]0R*B7`Q 其他机构的文件 u cW-I;" [!#L6&:a8 Rely on the work of experts .jE{ 3^ 依靠专家的工作 9IfmW^0 ;))+>%SGCt Rely on the work of internal audit
7*A],:-q 依靠内部审计工作 SsDmoEeB[ dOH
& 3. Internal control mnX2a 内部控制 9F;>
W ET Ai?*s%8v The evaluation of internal control systems bJ {'<J 对内部控制系统的评估 |{NYkw R"t,xM Tests of control 04P}-L, 控制测试 &Q#66ev $>eCqC3 Substantive procedures (time, nature, extent) ^%{7}g&$u 实质性程序(时间,性质,程度) }!.(n=idZ 08\,<9 Transaction cycles: revenue, purchases, inventory, etc. KBc1{adDx@ 交易周期:收入,采购,库存等。 uh>; 8 yjJ5>cg
|TH\`U 4.Audit evidence +lcbi 审计证据 S g![Lsj -zeG1gr3 Obtain sufficient, appropriate audit evidence vr6w^&[c^
获取足够、适当的审计证据 4!yzsPJL ={&j07,*a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7.j?U 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 V6X 0^g .?sx&2R2 The audit of specific items v$wIm, j 审计的具体项目 w;amZgD> ItrDJ' Receivables: confirmation 2uW;
xfeY 应收帐款:确认 d^
8ZeC# j6 z^Tt12 Inventory: counting, cut-off, confirmation of inventory held by third parties x
g 存货:数量,减值,第三方持有存货的确认 kxhWq:[c _A9AEi'. Payables: supplier statement reconciliation, confirmation E]-/Zbvdv 应付帐款:供应商的申明一致,确认 =-n}[Y}A :':s@gqr Bank and cash: bank confirmation >0TxUc_va 银行存款和现金:银行的确认 "]Xc`
3SM {hrX'2:ClT Auditing sampling I,vJbvvl! 审计抽样 "@0]G<H
?IT*:A]E 5.Review
t-bB>q#3> 复核 R-d:j^:f ;iL#7NG-R Subsequent events +a{1)nCXe 随后发生的事件 +VOK%8,p 'I6i,+D/q s9DYi~/, T+H!_ky`A $B5aje}i Going concern w%jII{@, 持续关注 _F|Ek ;y% U8n V[ Management representations bP&]!jZ 与管理层的交涉沟通 'e'cb>GnA 4O!ikmY:t Audit finalization and the final review: unadjusted differences
S9FE 审核定稿和最后审查:未经调整的差异 @Z:l62l=bE mtcw#D PIS2
Ed] 6. Reporting P8/0H(, 报告 *_\_'@1|J) 学会计论坛bbs.xuekuaiji.com
$suzW;{# Appendix B>P{A7Q 附录 aHK}sr,U Audit procedure |[b{)s?x 审计程序 |z^^.d~a0