1. Assurance engagements and external audit
保证约定和外部审计 #s"851e M`GP^Ta Materiality, true and fair presentation, reasonable assurance o`bo
#A 物质性,真实公平的描述,合理的保证 .xO
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M7Zl Appointment, removal and resignation of auditors xXX/]x> 审计人员的的任命、免职和辞职 *5'.!g(' dUS ZNY Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aG%kmS&fv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g
Q37> 0n3D~Xzd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !
ja[4. 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 x97L6! >$\Bu]{1 Engagement letter nH@(Y&S 约定书(委托书) !z"Nv1!~| ]q{
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2. Planning and risk assessment $>*Yhz ` 规划和风险评估 bAf,aV/C&| 17}$=#SX General principles %Rp8{.t7 一般原则 j{"z4Y4 YOyp|%! Plan and perform audits with an attitude of professional skepticism 7JUb Va% 持专业的怀疑态度计划和执行审计工作 < f(?T` 38~PWKt Audit risks = inherent risk ×control risk ×detection risk L=O lyHO 审计风险=内在风险×控制风险×检查风险 OL'P]=U y4@gGC= Risk-based approach 8eluO ?p 基于风险的办法 Nt]qVwUm'Y _%y4q%# Understanding the entity and knowledge of the business wu)Wg-dT 了解商业的实质和知识 ['cz;2{:W 9#7J:PfZ< Assessing the risks of material misstatement and fraud DG(%-w8p" 评估材料错报和舞弊的风险 p3c"ZPO~z vJ"i.:Gf4 Materiality (level), tolerable error y,E.SB
重要性(级别),可容忍误差 u-JpI-8h 3JO]f5 Analytical procedures 6<X%\[)n 分析程序 TBCp
L]QT a?F!,=F Planning an audit h}Rx_d 规划审计工作 A%u_&a}
qP3q Audit documentation: working papers 3`*Kav>" 审计文件:工作底稿 %MZP)k,&U g #
S0V The work of others }#1/fok 其他机构的文件 d "E^SBO& v4rW2F:X Rely on the work of experts !^w
E/ 依靠专家的工作 @MiH(.Dq Y9Z]i$qS&k Rely on the work of internal audit p@~ic#X 依靠内部审计工作 `!vUsM .d
UMU2^$\iS 3. Internal control ,
sjh^-; 内部控制 0
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P~! The evaluation of internal control systems <YB9Ac~}z 对内部控制系统的评估 ?Q0I'RC F]EBD 8/b Tests of control e(?]SU| 控制测试 }^xE|~p h !gk s-0 Substantive procedures (time, nature, extent) m&*JMA;^ 实质性程序(时间,性质,程度) ),(V6@Z? V`kMCE;?l Transaction cycles: revenue, purchases, inventory, etc. 3BG>Y(v 交易周期:收入,采购,库存等。 ALc`t(..}A /mA,F;
OhVs#^ 4.Audit evidence =>iA gp'# 审计证据 :YP # -F@L}| Obtain sufficient, appropriate audit evidence YJ_\Ns+Ow 获取足够、适当的审计证据 T/pqSmVpM kV;fD$iW; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k*?I>%^6#T 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 - +>1r :|+Qe e The audit of specific items S >yLqPp 审计的具体项目 A1"SLFY 'Gl&Pa1g? Receivables: confirmation eJ0?=u!x 应收帐款:确认 @-HG`c ct 424(3-/v; Inventory: counting, cut-off, confirmation of inventory held by third parties *.#oxcll 存货:数量,减值,第三方持有存货的确认 b2,!g }I zFz10pH Payables: supplier statement reconciliation, confirmation \$sjrqKnu 应付帐款:供应商的申明一致,确认 :,B7-kBw #P<N^[m Bank and cash: bank confirmation Q GZyL)Q 银行存款和现金:银行的确认 nUS| sh bi[IqU!9 Auditing sampling 6eFp8bANN# 审计抽样 [F!Y%Zp
XI<L; 5.Review
M_g?<rK 复核 sEMQ `h:34RC; Subsequent events HpZ1xT 随后发生的事件 Zf$Np50@( LbEM^D bKg8rK u JN+_|` 7%f&M>/ Going concern 7x);x/#8Z 持续关注 )R`x R,H >/[GTqi Management representations 'k;rH!R 与管理层的交涉沟通 [e[<p\] gzoEUp=s Audit finalization and the final review: unadjusted differences |L2SFB?d= 审核定稿和最后审查:未经调整的差异 mKrh[nA (T`E!A0I\? *g?Po+ef% 6. Reporting wE+${B03 报告 wO?{?+I`q 学会计论坛bbs.xuekuaiji.com C|pdv Appendix {9UEq0 附录 q9Y9w( Audit procedure [
ol9|sdu 审计程序 .X# `k