1. Assurance engagements and external audit
保证约定和外部审计 JYA>Q& _nEVmz!zg Materiality, true and fair presentation, reasonable assurance }Nwp{["}]L 物质性,真实公平的描述,合理的保证 O>a1S*mxP 3S2Alx!6 Appointment, removal and resignation of auditors jYFmL_{ 审计人员的的任命、免职和辞职 +`>E_+Mp
bZ OCj1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Kg2Du'WQ^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?Tu=-ppw KG9-ac Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V45adDiZ 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 EzjK{v"> NH}o`x/ Engagement letter Y~A I2H S 约定书(委托书) JX[]u<h? ITTEUw~+o 2. Planning and risk assessment "` cP V){] 规划和风险评估 %dq%+yw{%m (w5cp!qW9J General principles gO"G/ 一般原则 XM*5I4V v1X[/\;U Plan and perform audits with an attitude of professional skepticism b7I0R;Zj 持专业的怀疑态度计划和执行审计工作 Ak('4j!*}^ &z:bZH]DH Audit risks = inherent risk ×control risk ×detection risk x9a\~XL>a 审计风险=内在风险×控制风险×检查风险 `BG>
%# C4.GtY8,d Risk-based approach Y)1J8kq_ 基于风险的办法 t8h*SHD9 C58o="L3S Understanding the entity and knowledge of the business `XK\',
}F 了解商业的实质和知识 K<`Z@f3'w ~yw]<{ ? Assessing the risks of material misstatement and fraud lqJ92vi6Q 评估材料错报和舞弊的风险 Yk|.UuXT Ddg!1SF Materiality (level), tolerable error Wkjp:`(-$r 重要性(级别),可容忍误差 J`GL_@$q {"{]S12N Analytical procedures r hucBm 分析程序 5|K[WvG@Co
F;}JSb" Planning an audit hCr,6nc C 规划审计工作 z
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0 !bYVLFp=\_ Audit documentation: working papers tp7$t# 审计文件:工作底稿 8
7+fd_G nQ+5jGP1 The work of others Uuu2wz3O0 其他机构的文件 JW^ ${4 S\:+5} Rely on the work of experts 4OgH+<G
依靠专家的工作 a~_JTH4=t 7kE+9HmfMk Rely on the work of internal audit 6fo"k+S 依靠内部审计工作 'b}RFzEn d<Q%h?E 3. Internal control _LC*_LT_ 内部控制 Hv,ll1@h Q8m%mJz~] The evaluation of internal control systems @_-,
Q5 对内部控制系统的评估 Xnjl {` Y3&,U Tests of control M57<e`m 控制测试 sRT H_]c #!UJY%c~ Substantive procedures (time, nature, extent) tm=,x~ 实质性程序(时间,性质,程度) ^
GY^g-R s=jYQ5nv Transaction cycles: revenue, purchases, inventory, etc. `H
$XO{w 交易周期:收入,采购,库存等。 xi "3NF%= ;)CN=J
! Er~KX3vF 4.Audit evidence .9B@w+=6 审计证据 <Y?Z&rNb kG!hqj Obtain sufficient, appropriate audit evidence Nr2,m"R{ 获取足够、适当的审计证据 u$[8Zmgzz PN]hG,q*4O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q> y! 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 ez[x8M> j;_ The audit of specific items +z?gf*G_W' 审计的具体项目 ^#Q
-?O 6#CswSpS Receivables: confirmation Nr>UZlU8 应收帐款:确认 [5p9p1@u{C A"b31*_ Inventory: counting, cut-off, confirmation of inventory held by third parties bs)wxU`Q* 存货:数量,减值,第三方持有存货的确认 !PEKMDh SIrNZ^I Payables: supplier statement reconciliation, confirmation fTy:Re 应付帐款:供应商的申明一致,确认 rmkBp_i{| ~<VxtcEBz Bank and cash: bank confirmation Z@Q*An 银行存款和现金:银行的确认 g&2g>] Y3:HQ0w`| Auditing sampling =oL:|$Pj 审计抽样 ,>6a)2xh Evm3Sm!S 5.Review
m6BUKX\m 复核 )?#K0o[< 0:[A4S`X Subsequent events -kLBq:M 随后发生的事件 mm:TR?^ k
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Ka(B&. ZXYyG`3+ zi6J|u Going concern U3:|!CC)T 持续关注 `f~bnL Oz-/0;1n Management representations T]&?^QGAZ 与管理层的交涉沟通 0$Rn|yqf% g tMR/P:S Audit finalization and the final review: unadjusted differences uVU)LOx 审核定稿和最后审查:未经调整的差异 hfY/)-60o \os"w
" ,S`n?.&& 7 6. Reporting BI)C\D3[ 报告 4lX_2QT]E 学会计论坛bbs.xuekuaiji.com 7!j
b Appendix F6yFKNK!n 附录 7_s+7x = Audit procedure ?o+%ckH 审计程序 G^dp9A