1. Assurance engagements and external audit
保证约定和外部审计 #{6{TFx\ 2\)xpOj Materiality, true and fair presentation, reasonable assurance _Ym]Mj' ln 物质性,真实公平的描述,合理的保证 <S5BDk
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G\OG Appointment, removal and resignation of auditors rExnxQ<e 审计人员的的任命、免职和辞职 'Y?"{HZ d|jNf</` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !({}(
!P . 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \|n-
O=}=2 QpF;:YX^3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )n1_(; 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 mJ<=n?{Z +*\u :n Engagement letter {k(g]#pP 约定书(委托书) ]v?@g:iE <c*FCblv 2. Planning and risk assessment {Je[ZQ$ 规划和风险评估 dSLU>E3g J;S
(>c General principles BfXgh'Z~ 一般原则 #`~C)=- &C:IX\ Plan and perform audits with an attitude of professional skepticism <3L5"77G6 持专业的怀疑态度计划和执行审计工作 2"COP> oph}5Krd) Audit risks = inherent risk ×control risk ×detection risk ,1hxw<sNR 审计风险=内在风险×控制风险×检查风险 ]GUvV&6@( \h
+AXs<j Risk-based approach dLH(D: ` 基于风险的办法 %Wg'i!?cB a a<
8,; Understanding the entity and knowledge of the business nz%DM<0$ 了解商业的实质和知识 Qo>b*Ku; V#v`(j% Assessing the risks of material misstatement and fraud Z~GL5
]S 评估材料错报和舞弊的风险 <xup'n^7C O8^A5,2@3> Materiality (level), tolerable error \c,ap49RC 重要性(级别),可容忍误差 S2E8Gq9 CMe
06^U Analytical procedures j
'FVz& 分析程序 /{Is0+) S&e0u%8mc Planning an audit {vs
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规划审计工作 85>05? vjLJinJ/ Audit documentation: working papers \1d( 9jR 审计文件:工作底稿 9y6-/H
, rW<KKGsRWQ The work of others &)2i[X 其他机构的文件 >1s*
at/h bw(a6qKK Rely on the work of experts +00b)TF 依靠专家的工作 7Sf
bx~48 16w|O|^< Rely on the work of internal audit 9 *xR6 依靠内部审计工作 FO+Zue.RS i1UiNJh86 3. Internal control 1Rq
,a 内部控制 09|K>UC)v 2$9odD<r The evaluation of internal control systems Wf
u(* 对内部控制系统的评估 =MSr/ O2 v5/~-uRL% Tests of control Jlri*q"hE 控制测试 *RDn0d[ \
4&fxe Substantive procedures (time, nature, extent) =FlDb
5t{ 实质性程序(时间,性质,程度) H=@}=aPf XywE1}3 Transaction cycles: revenue, purchases, inventory, etc. 67VL@ ] 交易周期:收入,采购,库存等。 l#m#c6;= >i_2OV 5rwu!Y;7* 4.Audit evidence +"x,x 审计证据 G"klu 6rh5h: Obtain sufficient, appropriate audit evidence yu;+o3WlK 获取足够、适当的审计证据 <W|3\p6 cT<1V!L4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <x@}01~ 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 pqk?|BvpK_ :Uz| 3gq The audit of specific items t,QyfN 审计的具体项目 X]'{(?Ch ccB&O _ Receivables: confirmation +?F[/?s5qz 应收帐款:确认 7zA'ri3w dOa+(fMe Inventory: counting, cut-off, confirmation of inventory held by third parties ~:0sk"t$1 存货:数量,减值,第三方持有存货的确认 00'%EYO a<
@1-j< Payables: supplier statement reconciliation, confirmation s&A}
h 应付帐款:供应商的申明一致,确认 RdWRWxTn8+ %9w::hav Bank and cash: bank confirmation fg
s!v7 银行存款和现金:银行的确认 N6>(;ugJ1- N+++4; Auditing sampling x%}^hiO<q 审计抽样 U(a#@K!H |P[w==AAf 5.Review
0x'#_G65y 复核 =V-A@_^!c t'?.8}?)I& Subsequent events uPhK3nCGo 随后发生的事件 t'VV>;-RO=
rw: c Qr1 "Tk7s V\{clJ\U Vc_'hz]Z Going concern 'w!Cn> 持续关注 ,X#2\r<| Y?S!8-z Management representations ?!;7:VIE 与管理层的交涉沟通 2w59^"<, H#NCi~M>3 Audit finalization and the final review: unadjusted differences t=|evOz] 审核定稿和最后审查:未经调整的差异 r) H
Hwh{9 i8`Vv7LF M1 :uJkO. 6. Reporting kv3E4,<
9 报告 B$-R-S6 学会计论坛bbs.xuekuaiji.com G.rrv Appendix 0>C T=(A 附录 M%Ji0v38 Audit procedure @$lG@I,[ 审计程序 .JYaH?