1. Assurance engagements and external audit
保证约定和外部审计 ::L2zVq5V YeX*IZX8 Materiality, true and fair presentation, reasonable assurance }2A6W%^>] 物质性,真实公平的描述,合理的保证 !,WGd|oJ ;|N:FG Appointment, removal and resignation of auditors da{]B5p\ 审计人员的的任命、免职和辞职 [\u
R3$j# # kI> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?mQ^"9^XS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T:|/ux3 ]6&NIz`:, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #m+!< 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 )vr@:PE ZSMed(//b Engagement letter 7*'/E#M 约定书(委托书) +Qs]8*^?; Z5{a7U4z_ 2. Planning and risk assessment tiK?VwaKI 规划和风险评估 *pl6 V| ]n ?x tI General principles R{hX--|j 一般原则 &[.5@sv )fH
Q7 Plan and perform audits with an attitude of professional skepticism 'X~tt#T 持专业的怀疑态度计划和执行审计工作 _Fb}zPU! 0QQss Audit risks = inherent risk ×control risk ×detection risk p:,Y6[gMo 审计风险=内在风险×控制风险×检查风险 ?@V R%z dWY%bb Risk-based approach vL/ 3(Bo7 基于风险的办法 x^eu
[olN f49kf** Understanding the entity and knowledge of the business T}~TW26v 了解商业的实质和知识 e4X
df>B ]`o5eByo Assessing the risks of material misstatement and fraud E(qYCafC 评估材料错报和舞弊的风险 LyUn!zV$( g14*6O: Materiality (level), tolerable error !\]^c 重要性(级别),可容忍误差 )!y>2$20 r gfk)`>E Analytical procedures p<R:[rz 分析程序 Hg+<GML b`0tfXzS5 Planning an audit Jx*cq;`Vee 规划审计工作 Gk;YAI "SF0b jG9C Audit documentation: working papers \j)Evjw 审计文件:工作底稿 J )1 6K2e]r The work of others 5<?Ah+1 其他机构的文件 |1tKQ0jg N'^>pSc4W| Rely on the work of experts *0WVrM06? 依靠专家的工作 Z:b?^u4. &\zYbGU Rely on the work of internal audit jiI=tg; 依靠内部审计工作 I-v}
DuM ` Xc7b 3. Internal control [|\6AIoS 内部控制 7KT*p&xm pP\Cwo #, The evaluation of internal control systems \u=d`}E 对内部控制系统的评估 4^_6~ YP7 Rq4;{a/j Tests of control Y#U.9>h 控制测试 Q
G)s HKN|pO3v Substantive procedures (time, nature, extent) WR+j?Fcf 实质性程序(时间,性质,程度) u09Tlqh0 3 |jsI-?%8J Transaction cycles: revenue, purchases, inventory, etc. +sNS 交易周期:收入,采购,库存等。 dg D-"-O z%&FLdXgW+ I2}W /} 4.Audit evidence N,t9X7G& 审计证据 :4AQhn^;" o<g?*"TRh Obtain sufficient, appropriate audit evidence .5JIQWE( 获取足够、适当的审计证据 xL* psj x/
QqG1q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [i.@q}c~E 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Po>6I0y x07 = The audit of specific items wl=tN{R 审计的具体项目 /4{WT?j ]&'!0'3` Receivables: confirmation 31n"
w; 应收帐款:确认 s5,@=(,
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j Inventory: counting, cut-off, confirmation of inventory held by third parties O{ :{P5 存货:数量,减值,第三方持有存货的确认 x;ik
@kXuC< Payables: supplier statement reconciliation, confirmation D@=]mh6vl 应付帐款:供应商的申明一致,确认 VPCI5mS_ "$BkO[IS Bank and cash: bank confirmation ]#~J[uk 银行存款和现金:银行的确认 UrniJB] L
3]J8oEmU Auditing sampling &+9 ; 审计抽样 g$(Y\`zw gx\V)8Zr 5.Review
qxRsq&_ 复核 hV3]1E21" @Z]0c=-+ Subsequent events s>9I#_4] 随后发生的事件 :?f<t
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B H4Bt.5O* Going concern C&O8fNB_ 持续关注 %Tp9GGt L1IF$eC Management representations ~B<\#oO 与管理层的交涉沟通 kV-<[5AWW
&_)P)L Audit finalization and the final review: unadjusted differences zJ`u>:*$ 审核定稿和最后审查:未经调整的差异 cMK|t;"
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fQcrd7h 6. Reporting ft"- 报告 0GMb?/
学会计论坛bbs.xuekuaiji.com 3qV^RW& Appendix AFt- V 附录 t%@iF
U;} Audit procedure PpRS4*nR 审计程序 x1=`Z@^