1. Assurance engagements and external audit
保证约定和外部审计 M;XU"8 eM!Oc$C8[ Materiality, true and fair presentation, reasonable assurance P\dfxR;8% 物质性,真实公平的描述,合理的保证 GOxP{d? 9
5!xJdq Appointment, removal and resignation of auditors #q:j~4)h 审计人员的的任命、免职和辞职 J <z
^C gA=Pz[i)p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A@~9r9Uf 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #*:1C h]B I0l3"5X
a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wg %] 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Pm P&Qje7 z>+CMH5L) Engagement letter @wD#+Oz
约定书(委托书) \#biwX ~<u\YIJ 2. Planning and risk assessment d0T 8Cwcb 规划和风险评估 Z<|x6% )PR`irw General principles CHS}tCfos> 一般原则 ~Q"qz<WO <>KQ8:
Plan and perform audits with an attitude of professional skepticism BT(eU*m- 持专业的怀疑态度计划和执行审计工作 0<uL0FOT YP!}Bf Audit risks = inherent risk ×control risk ×detection risk \=RV?mI3? 审计风险=内在风险×控制风险×检查风险 r!w4Br0 1WaQWZ:= Risk-based approach Z wKX$(n 基于风险的办法 }qGd*k0F0 Lwtp,.)pR Understanding the entity and knowledge of the business L7lpOy4k 了解商业的实质和知识 !*DYdqQ/ }`Wo(E}O Assessing the risks of material misstatement and fraud QX?moW6UW 评估材料错报和舞弊的风险 D
Q4O 0{d)f1 Materiality (level), tolerable error ymrnu-p o 重要性(级别),可容忍误差 , MqoX-+
= <A0; Analytical procedures v#9
i| 分析程序 OtAAzc!dQ a-#$T)mmfj Planning an audit e2%mD.I 规划审计工作 ]/p>p3@1C b$Ei>%'/"; Audit documentation: working papers >`WQxkpy 审计文件:工作底稿 [fwk[qFa tw 3zw`o: The work of others 18~jUYMV 其他机构的文件 '4GN%xi 1e9~):C~W Rely on the work of experts (3K,f4S@ 依靠专家的工作 sc-+?i L09r|g4Z Rely on the work of internal audit D
@wIbU 依靠内部审计工作 6e|uA7i
4 _^?_Vb 3. Internal control wKcuIc$ 内部控制 s{c|J#s ( ?e
Et& The evaluation of internal control systems )C\/ ( 对内部控制系统的评估 g^:`h
VV > B;YYj~f} Tests of control "J&WH~8+N 控制测试 "Qc4v@~) b5~p:f-&4B Substantive procedures (time, nature, extent) r^E(GmW 实质性程序(时间,性质,程度) 1#|lt\T J}-e9vK-# Transaction cycles: revenue, purchases, inventory, etc. Nw,|4S 交易周期:收入,采购,库存等。 r_8;aPL :v45Ls4J ;xFB
/, 4.Audit evidence x'G_z_<V 审计证据 hZ|0<u 3*?W2;Zw$ Obtain sufficient, appropriate audit evidence .f[z_%
ar 获取足够、适当的审计证据 `.~*pT*u W}k/>V_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (bpxj3@R 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 M)JozD% '19? The audit of specific items L[5U(`q[ 审计的具体项目 re4z>O*
b'4}=Xpn Receivables: confirmation ;i [;% 应收帐款:确认 svt3
gkR0 -`X`Ff Inventory: counting, cut-off, confirmation of inventory held by third parties 2H] 7 =j 存货:数量,减值,第三方持有存货的确认 Q4L7{^[X 1;,<UHF8N Payables: supplier statement reconciliation, confirmation B<.ZW}#v 应付帐款:供应商的申明一致,确认 M4
})) 1'\s7P Bank and cash: bank confirmation oOLj?
0t 银行存款和现金:银行的确认 FLG{1dS Vvv;m 5. Auditing sampling xMpgXB!' 审计抽样 8"[{[<-
fC}uIci 5.Review
3:c6x kaw 复核 (6
RWI# pOB<Bx5t Subsequent events $EdL^Q2KAy 随后发生的事件 _Wp.s]D [ [s]
ZT Xe\v6gbD 6
!Mm") eT2Tg5Etc Going concern k|jr+hmn": 持续关注 #g2&x sU _$ 8:\[J Management representations v4X ` Ul* 与管理层的交涉沟通 n0 V^/j} &
\C1QkI Audit finalization and the final review: unadjusted differences yI-EF)A@; 审核定稿和最后审查:未经调整的差异 wq8&2(|Fc JZ>
(h p%#'`*<a_ 6. Reporting ^ME'D 报告 * vqUOh 学会计论坛bbs.xuekuaiji.com S`TQWWQo; Appendix Zv8GrkK 附录 IF6-VFY:6 Audit procedure @W, <8 审计程序 n7/&NiHxv/