1. Assurance engagements and external audit
保证约定和外部审计 C$){H"# A^q= :ofQ Materiality, true and fair presentation, reasonable assurance @^a6^*X> 物质性,真实公平的描述,合理的保证 (9*s:)zD- jFM8dl
n Appointment, removal and resignation of auditors nQdNXv<( 审计人员的的任命、免职和辞职 nL5Gr:SLo bxyEn'vNvQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j|FGb: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >hoIJZP, ;38W41d{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `~UCWK 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -}%'I]R= tBtJRi( Engagement letter VH4P|w[YF 约定书(委托书) Q\z3YUk 6?Q&>V26Y 2. Planning and risk assessment Fe.Y4\xz 规划和风险评估 x5v^@_:
jr (aVsp*E General principles kMKI=>s+ 一般原则 =x>z|1 WLiY:X(+| Plan and perform audits with an attitude of professional skepticism :{h,0w'd 持专业的怀疑态度计划和执行审计工作 <
Xm5re. l~Kn-S{ Audit risks = inherent risk ×control risk ×detection risk 8xj4N%PA 审计风险=内在风险×控制风险×检查风险 }U7>_b2 aw/Y# Risk-based approach ?4Lb *{R 基于风险的办法 0(Y$xg cx|[P6d Understanding the entity and knowledge of the business +1Si>I 了解商业的实质和知识 vF;6Y(h> M~I M;my Assessing the risks of material misstatement and fraud Yk(OVl T 评估材料错报和舞弊的风险 $}TqBBe /V$[M Materiality (level), tolerable error g$EjIHb 重要性(级别),可容忍误差 ,l.O @ n;xtUw6\ Analytical procedures Jc-0.^]E} 分析程序 C-@@`EP esLPJx Planning an audit :G9.}VrU 规划审计工作 n/=&?#m}d =V/$&96Q Audit documentation: working papers V\r
5 审计文件:工作底稿 k$i76r 4
u"V52 The work of others c03A_2% 其他机构的文件 =zK7`5 D ( <_1 Rely on the work of experts v,KH2 (N 依靠专家的工作 Q|"{<2"]U0 8N'`kd~6[ Rely on the work of internal audit 9V0iV5?( P 依靠内部审计工作 /H: '(W_b; ;Tvy)*{ 3. Internal control ALiA+k N 内部控制 B+`m 7M<7^)9 The evaluation of internal control systems DHaSBk
对内部控制系统的评估 g%4-QCZ, \XCs(
lNh Tests of control k10dkBoEX 控制测试 CGbW]D$@ ",B92[}Ar Substantive procedures (time, nature, extent) \(cu<{=rU 实质性程序(时间,性质,程度) zEl@jK,{$ QDzFl1\P Transaction cycles: revenue, purchases, inventory, etc. QukLsl]U 交易周期:收入,采购,库存等。 3R
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B%,_\ j\P47q'v# 4.Audit evidence %+:%%r=Q 审计证据 WID4 {>G2 u#/Y<1gn Obtain sufficient, appropriate audit evidence Y`uL4)hR5 获取足够、适当的审计证据 d?$
FAy'o5 HH&`f3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W=M]1hy 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 pfe9n[ LR@rn2Z The audit of specific items 2ZNTj u7h 审计的具体项目 Be68 Fu0 #V
gPg5k.< Receivables: confirmation 5sao+dZ"| 应收帐款:确认 Eyxw.,rB/ .8<bz4 Inventory: counting, cut-off, confirmation of inventory held by third parties l`:M/z6" 存货:数量,减值,第三方持有存货的确认 Q0Y0Zt,h RCsQLKqF Payables: supplier statement reconciliation, confirmation *T$`
5| 应付帐款:供应商的申明一致,确认 )V*Z|,#no 6#MIt:# Bank and cash: bank confirmation 4N[8LC;MH 银行存款和现金:银行的确认 V2W)%c' E
EEYNu/4/ Auditing sampling ^8,HJG,! 审计抽样 1mz;4xb C_rlbl
;T 5.Review
[[}KCND 复核 4GH?$p|LX Psij*%I4 Subsequent events zqh.U@ 随后发生的事件 02g}}{be8 ^G.PdX$M 3fgVvt-2 t7pe)i,) x{`>Il Going concern oyZ}JTl(Q 持续关注 K9\`Wu_qL h|$.`$ Management representations 1@JAY!yoo_ 与管理层的交涉沟通 y*0bHzJ d/vF^v*o0X Audit finalization and the final review: unadjusted differences +Em+W#i%? 审核定稿和最后审查:未经调整的差异 cY
^>` ~5<-&Dyp7 9^h0D}#@ 6. Reporting ~4S@kYe{3K 报告 p^_2]%,QeM 学会计论坛bbs.xuekuaiji.com 4:GVZR|- Appendix n dgG1v% 附录 :8cp]vdW Audit procedure WI/&r5rq 审计程序 ln-+=jk