1. Assurance engagements and external audit
保证约定和外部审计 jATI&oX 9F6F~::l} Materiality, true and fair presentation, reasonable assurance p/(~IC"!J 物质性,真实公平的描述,合理的保证 H&F9J^rC ]e>RK' Appointment, removal and resignation of auditors V7#Ff i 审计人员的的任命、免职和辞职 >tTj[cMJl nYWvTvZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;_8#f%Y#R 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P-`M lW<PoT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^Y<|F!0 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 X_qf"|i YRv&1!VLE Engagement letter 1<+2kBuY 约定书(委托书) ?in|qevL b'P eH\h{ 2. Planning and risk assessment 6)z?f4, 规划和风险评估 jxiC
Kx,G np%\&CVhN General principles }YjX3|8zL= 一般原则 <$6QDfa# XEC(P Plan and perform audits with an attitude of professional skepticism RZ6xdq}> 持专业的怀疑态度计划和执行审计工作 R E}?5XHb ,\X@~j Audit risks = inherent risk ×control risk ×detection risk u583_k% 审计风险=内在风险×控制风险×检查风险 6
UevpDB :}r. Risk-based approach Z?pnj8h
-& 基于风险的办法 @)-sTgn Wqc)Fv70m Understanding the entity and knowledge of the business V<D
.sd< 了解商业的实质和知识 G+F#n6Vx ygeDcnvR] Assessing the risks of material misstatement and fraud iZPCNS" 评估材料错报和舞弊的风险 y'(Ne=y Gq_-Val]" Materiality (level), tolerable error XGJj3-eW{ 重要性(级别),可容忍误差 ;2@BO-3K fR)m%m Analytical procedures /R~1Zj2& 分析程序 0E?jW7yr #
S}Z8 Planning an audit BJgW,huLy 规划审计工作 W ZazJ=27} Au{<hQ = Audit documentation: working papers {n/uh0>f* 审计文件:工作底稿 z ^_*& |l&vkRrN The work of others H~GQ;PhRx 其他机构的文件 MS>t_C( a^Tmu Rely on the work of experts TlI<1/fP} 依靠专家的工作 umF
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?a ~ zil/P8 Rely on the work of internal audit _$wmI/_JM 依靠内部审计工作 `(v='$6} gzBy?r> r 3. Internal control !lxTX 内部控制 [01.\eh lZyG)0t,g The evaluation of internal control systems XW -2~?$ 对内部控制系统的评估 BBH0OiV= chV9_(8 Tests of control CPVjmRUF| 控制测试 P~s$EJL* ?+g`HTY u Substantive procedures (time, nature, extent) Dq36p${\W 实质性程序(时间,性质,程度) {o!KhF:[ 'xhcuVl Transaction cycles: revenue, purchases, inventory, etc. 3uZJ.Fb 交易周期:收入,采购,库存等。 u5 {JQO 7M<'ddAN VR+<v 4.Audit evidence Z|_K6v/c 审计证据 "z0zpHXek 28/ A
DZ Obtain sufficient, appropriate audit evidence [
,K.*ZQi 获取足够、适当的审计证据 TMs,j!w?I %q!8={J8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fLSXPvm 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 A#nun U\veOQ;mW The audit of specific items pl5P2&k 审计的具体项目 u)ev{)$TM by'DQ 00 Receivables: confirmation vKq^D(&cl 应收帐款:确认 f;&]:2.j %V1Z
~HC Inventory: counting, cut-off, confirmation of inventory held by third parties 'mH )d 存货:数量,减值,第三方持有存货的确认 [/ !;_b\X <+^6}8- Payables: supplier statement reconciliation, confirmation Yk'9U-.mc 应付帐款:供应商的申明一致,确认 /,MJq#@K zaFt*~@X Bank and cash: bank confirmation 3m>+-})d 银行存款和现金:银行的确认 Py>{t4;S `6[I^qG". Auditing sampling ,h{A^[yl 审计抽样 &K43x&mFF Y 2Q=rj 5.Review
a@@M+9Q 复核 o]ag"Q -DN8Yb Subsequent events
Vo9F 随后发生的事件 'zEI;v < -uc."6\ v?0r`<Mn I.Y['%8,5~ /^$UhX9v Going concern tV_t6x_. 持续关注 Dy]I8_ ~%/Wupf Management representations 9U {y1} 与管理层的交涉沟通 op"$E1+ WpS1a440 Audit finalization and the final review: unadjusted differences 4EXB;[] 审核定稿和最后审查:未经调整的差异 ]l@ qra ui"3ak+F 0x11
vr! 6. Reporting Q|
,B*b 报告 Tzt ,/e 学会计论坛bbs.xuekuaiji.com ]Ni;w]KE Appendix Nrah;i+H\o 附录 WEa2E?* Audit procedure cO\- 审计程序 2[B4f7