1. Assurance engagements and external audit
保证约定和外部审计 GSh~j-C' c{SD=wRt,y Materiality, true and fair presentation, reasonable assurance
5uJ{#Zd 物质性,真实公平的描述,合理的保证 <s7
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3/<A ^ Appointment, removal and resignation of auditors 6?X)' 审计人员的的任命、免职和辞职 J
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M/}]2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V.8pxD5s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ji~P?5(: Ub%sw&QG(9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >aaHN1Ca 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 UVIR
P# dAZh# i[ Engagement letter xr<.r4 约定书(委托书) B2uLfi$q 01-n_ $b 2. Planning and risk assessment H|K}m,g 规划和风险评估 YhzDi>hob ?g5u#Q>! General principles 1Z+\>~8 一般原则 8UANB]@Y} &d8z`amP Plan and perform audits with an attitude of professional skepticism @}^eyS$|! 持专业的怀疑态度计划和执行审计工作 2\:z
mAFVjSa2 Audit risks = inherent risk ×control risk ×detection risk h"-}BjL 审计风险=内在风险×控制风险×检查风险 KC`~\sYRN] W,[b:[~v Risk-based approach -}W` 基于风险的办法 >cEB,@~ NSPa3NE Understanding the entity and knowledge of the business tl:+wp7P` 了解商业的实质和知识 KP[H&4eoC )/:&i<Q: Assessing the risks of material misstatement and fraud =:!$'q: 评估材料错报和舞弊的风险 8#S}.|"?F qC%[J:RwF Materiality (level), tolerable error P 3CzX48^ 重要性(级别),可容忍误差 gmY*}d`
'f ,3zF_y(*Y Analytical procedures \*_@`1m 分析程序 l9 |x7GB $|2
@of. Planning an audit <KFE.\*Z4 规划审计工作 Px>Gc:!> M99g
DN Audit documentation: working papers #e!4njdM 审计文件:工作底稿 Snh
B$DG MWHGB")J The work of others B3P#p^ 其他机构的文件 W:8*Z8?7 -%U 15W; Rely on the work of experts Tu'/XUs;k 依靠专家的工作 #0hX'8];(
8%$Vj Rely on the work of internal audit b$24${*' 依靠内部审计工作 _`bH$ qXGAlCq@ 3. Internal control 9 pGND]tIi 内部控制
fCMH<}w xz+Y 1fYT The evaluation of internal control systems CTbz?Kn 对内部控制系统的评估 NdS6j'%B@7 M@>EZ
Tests of control >t/P^fr_F 控制测试 Q/%(&4>'y x=>+.'K Substantive procedures (time, nature, extent) \k=.w 实质性程序(时间,性质,程度) "rj qDpH $Yr'`(Cbc Transaction cycles: revenue, purchases, inventory, etc. o|s JTY 交易周期:收入,采购,库存等。 y=H^U. R?Dbv'lp> 93Yo}6> 4.Audit evidence QL>G-Rp 审计证据 ;BEg"cm _u`NIpXSP Obtain sufficient, appropriate audit evidence 1$q>\ 获取足够、适当的审计证据 ICD(#m >+[uV^2[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3&D;V;ON}_ 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 FTy`#*7Ul +$#YW5wy The audit of specific items S^@I4Z 审计的具体项目 ?I` BbT} >-Qg4%m Receivables: confirmation 8 oHyNo 应收帐款:确认 }LH>0v_<Y c3gy{:lb Inventory: counting, cut-off, confirmation of inventory held by third parties Ul?Ha{W 存货:数量,减值,第三方持有存货的确认 e!wS"[,
.wrNRU7s Payables: supplier statement reconciliation, confirmation ~-,P1u! 应付帐款:供应商的申明一致,确认 W^2Q"c#7F kU8V,5 Bank and cash: bank confirmation G4Zs(:a 银行存款和现金:银行的确认 T/
CI?sn fCSM#3|,] Auditing sampling A#W%ud4 审计抽样 @L%9NqE`O M%wj6!5 5.Review
wSp1ChS k 复核 zh$[UdY6 =nEl m*E Subsequent events IKM=Q.
7j 随后发生的事件 (lhbH]I DRD%pm( 4q)eNcs W"fdK_F\ ;l_%;O5 Going concern 5=
g{%X 持续关注 29g("(}TK Bv$;yR Management representations ,jyNV<d
I 与管理层的交涉沟通
%-+lud ^f{+p*i}: Audit finalization and the final review: unadjusted differences uXuMt
a*Y 审核定稿和最后审查:未经调整的差异 >2gemTy x`^~|Q dL<okw 6. Reporting 06I'#:] 报告 JBdZ
] 学会计论坛bbs.xuekuaiji.com x%ZjGDF m Appendix
#.0^;M5Nh 附录 ^;B
vd! Audit procedure od|w)?16 审计程序 !`vm7FN"u