1. Assurance engagements and external audit
保证约定和外部审计 7V6gT}R /bE=]nM Materiality, true and fair presentation, reasonable assurance <,%qt_
! 物质性,真实公平的描述,合理的保证 WD=#. $z$ "r6DZi(^K Appointment, removal and resignation of auditors qVOlUH 审计人员的的任命、免职和辞职 dqU
bJc] K&zp2V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion k_p4 f %9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F;Q8^C0e*c xn49[T
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <r_L- 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 |K(j}^1k ~_SoP Engagement letter K5O8G 约定书(委托书) v(+9& 7!0~sf9A 2. Planning and risk assessment |p"P+"# 规划和风险评估 [whX),3> ZXP9{Hh General principles q*,g 一般原则 _~?N3G 3snr-) Plan and perform audits with an attitude of professional skepticism }%K)R5C 持专业的怀疑态度计划和执行审计工作 *.X!AJ;M=O &tT*GjPwg; Audit risks = inherent risk ×control risk ×detection risk }@
Nurs)%_ 审计风险=内在风险×控制风险×检查风险 Tw|cg B [<;4$}f\ Risk-based approach h
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. 4 基于风险的办法 E1(2wJ-3" 1]wx Ru Understanding the entity and knowledge of the business "PM!03rb 了解商业的实质和知识 3urL*Fw, >syQDB Assessing the risks of material misstatement and fraud J7FCW^-`3 评估材料错报和舞弊的风险 S2/6VoGE
)Mw<e Materiality (level), tolerable error %d<uOCf\Q 重要性(级别),可容忍误差 '~2S BX?J s68&AB Analytical procedures 5$kv,%ah 分析程序 N# o" W Q;m:o8Q5 Planning an audit a1lF8; [ 规划审计工作 9[<,49 3l?D%E]P Audit documentation: working papers ZeVb< g 审计文件:工作底稿 Y|eB;Dm1q RP}.
Ei The work of others %y(
oY 其他机构的文件 q9
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qd@x#"qT Rely on the work of experts :JBvCyj4PE 依靠专家的工作 RQzcsO 7M~w05tPh Rely on the work of internal audit 'Xl[ y 依靠内部审计工作 *82f{t] >Qk4AMIO 3. Internal control 9$-V/7@) 内部控制 8*sZ/N.
U#=Q` The evaluation of internal control systems u="VJ3 对内部控制系统的评估 vWbf5? }O+F#/6 Tests of control Ey5E1$w%& 控制测试 O gQE1{C SDY!! . Substantive procedures (time, nature, extent) $S~e"ca1 实质性程序(时间,性质,程度) qT(
3M9! {-28% Transaction cycles: revenue, purchases, inventory, etc. JGS4r+ 交易周期:收入,采购,库存等。 cN/8b0C 3GkVMYI wYTF:Ou^5~ 4.Audit evidence &.sfu$] 审计证据 giU6f!% TCW[;d Obtain sufficient, appropriate audit evidence nl9G1Sm(E 获取足够、适当的审计证据 (A.%q1h KMsm2~P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &yFt@g] 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 XdKhT61 8G >P7|-bV The audit of specific items _e/>CiN/ 审计的具体项目 /IDfGAE s`2Hf&%aZJ Receivables: confirmation <mE)&7C 应收帐款:确认 zY@|KV"^r sxq'uF(K Inventory: counting, cut-off, confirmation of inventory held by third parties Y<X,(\iEHP 存货:数量,减值,第三方持有存货的确认 }nrl2yp:% VH&6Tm1 Payables: supplier statement reconciliation, confirmation %T3
L-{s5 应付帐款:供应商的申明一致,确认 e<_p\LiOS S^}@X?v Bank and cash: bank confirmation Xne{:!btw 银行存款和现金:银行的确认 52-Gk2dp N :E7rtT,M Auditing sampling Og8: 审计抽样 !(=bH"P X(m&
5.Review
pVTx#rY 复核 :cv_G;? ]ee%=+' Subsequent events `&
2AN%Xz 随后发生的事件 Q`#Y_N-h+
xviz{M9g tWkD@w`Lnn [ Fid Xz`?b4i Going concern D{~mJDUzK 持续关注 q.L0rY! ;qT~81 Management representations Q>y2C8rnJ/ 与管理层的交涉沟通 MH{$"^K #8.%YG Audit finalization and the final review: unadjusted differences nKn,i$sO/. 审核定稿和最后审查:未经调整的差异 ZRYs7 4< /JPyADi `.PZx%= 6. Reporting q=8I0E&q 报告 ^J0*]k%
学会计论坛bbs.xuekuaiji.com $_,?SXM Appendix !@E=\Sm8EV 附录 S5R
Q Audit procedure =
E'\ 审计程序 U[5