1. Assurance engagements and external audit
保证约定和外部审计 zv]ZEWVzc yw1&I^7 Materiality, true and fair presentation, reasonable assurance U1\7Hcs$ 物质性,真实公平的描述,合理的保证 yRXML\Ge o'2eSm0H Appointment, removal and resignation of auditors J%"BCbxW~B 审计人员的的任命、免职和辞职 -FZC|[is ,!orD1,' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion br I;}m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0Lo8pe`DH | {9<%Ok4P Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S<Dbv? 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 6bm 7^e( (< +A w7 Engagement letter 4@9Pd &I 约定书(委托书) ;aQ``B :=Olp;+_ 2. Planning and risk assessment 2<D| { 规划和风险评估 O<S.fr, +_GS@)L`% General principles ?I+L
一般原则 )/RG-L s9H
xiw@D Plan and perform audits with an attitude of professional skepticism D<WnPLA$g 持专业的怀疑态度计划和执行审计工作 7^dr[.Q[* Pn,I^Ej . Audit risks = inherent risk ×control risk ×detection risk YR?Y:?( 审计风险=内在风险×控制风险×检查风险 .}==p&( 8(1*,CJQg Risk-based approach ,`geOJn'
基于风险的办法 !se1W5ke# )vW'g3u _ Understanding the entity and knowledge of the business "6B@V=d 了解商业的实质和知识 ~P3b5 - VLXA6+ Assessing the risks of material misstatement and fraud \.L jA_ 评估材料错报和舞弊的风险 "&6vFm r H/o_? qK Materiality (level), tolerable error OZ&/&?!XE 重要性(级别),可容忍误差 4=Th<,< <>HtXn/ Analytical procedures _3Eo{^ 分析程序 K(;qd Ir A
\/~u"Y Planning an audit JL M Xkcc
规划审计工作 NLy4Z:&{ 2!#g\"
Audit documentation: working papers #,#`<h! 审计文件:工作底稿 l7-lXl"%q ?+zFa2J The work of others Z^kE]Ir#EV 其他机构的文件 Y`g o V r=Xo; d*TE Rely on the work of experts Qs1CK;+zU 依靠专家的工作 n0KpKH<&
DTO_IP Rely on the work of internal audit \F|)w|v 依靠内部审计工作 |=0vgwd"S aC1z.?!U 3. Internal control ]IV{;{E) 内部控制 sxT&T=7 1jKpLTSs The evaluation of internal control systems $;^|]/- 对内部控制系统的评估 )Cy>'l*Og7 vl:~&I&y;R Tests of control w)7y{ya$ 控制测试 ?UsCSJ1V )LGVR3# Substantive procedures (time, nature, extent) ,p|Q/M^ 实质性程序(时间,性质,程度) ;EBKzB TAG@Ab Transaction cycles: revenue, purchases, inventory, etc. ?t'V5$k\ 交易周期:收入,采购,库存等。 )+N{D=YM )U~|QdZ pS$9mzY 4.Audit evidence 2Mx\D 审计证据 cN@_5 8?Rp2n*o Obtain sufficient, appropriate audit evidence 'V]C.`9c 获取足够、适当的审计证据 j|KDgI<0 9~hW8{# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g+B7~Z5, 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 0OO[@Ht 8i',~[ The audit of specific items (_ G>dP_ 审计的具体项目 .57p4{ $b`nV4p Receivables: confirmation ,sitO y}ks 应收帐款:确认 A:m+v{*`4 4aArxJ Inventory: counting, cut-off, confirmation of inventory held by third parties r;{$x 存货:数量,减值,第三方持有存货的确认 O}i+1 t
K;xW Payables: supplier statement reconciliation, confirmation ,lH
}Ba02F 应付帐款:供应商的申明一致,确认 GL?b!4xx J8)
l ,J" Bank and cash: bank confirmation sFM$O232 银行存款和现金:银行的确认 ;t0
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?9 1^|#QMT Auditing sampling @ujwN([I 审计抽样 1["i,8zB (RFH.iX 5.Review
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64up! 复核 P")I)>Q6 lk>\6o: Subsequent events N>(w+h+ 随后发生的事件 4'z)J1M h^g0|p5 h/ n( loIb}8 x*H#?.E Going concern m[eqTh4* 持续关注 +ydd"` &{e ]S!D Management representations TVNgj.`+u! 与管理层的交涉沟通 JuSS(dJw pl).U#7` Audit finalization and the final review: unadjusted differences ,]EhDW6 审核定稿和最后审查:未经调整的差异 >
-OOU 4Kch=jt4# x/?ET1iGt 6. Reporting Wxj_DTi[1" 报告 ?Kgb-bXB 学会计论坛bbs.xuekuaiji.com l WYp Appendix %rrA]\C' 附录 !'H$08Ql} Audit procedure AJ%E.+@=r 审计程序 IW~wO