1. Assurance engagements and external audit
保证约定和外部审计 BzyzOtBp3L ~vv\A5O[| Materiality, true and fair presentation, reasonable assurance HS[N]'dc 物质性,真实公平的描述,合理的保证 xGVL|/?8 N%" /mcO Appointment, removal and resignation of auditors & GM&, 审计人员的的任命、免职和辞职 }5{#f`Ca6 i=DoK{`L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &9,<_1~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
(U#9 E])X$:P? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 50
J"cGs~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 +'fdAc:5', 'l`T(_zL\% Engagement letter e Zb8x 约定书(委托书) Bp:i[9w Kl)PF), 2. Planning and risk assessment b*@y/ e\u` 规划和风险评估 +ziQ]r2g )Og,VXEB General principles Y/aNrIK7 一般原则 FMBzTD .-W_m7&} Plan and perform audits with an attitude of professional skepticism EPMdR66 持专业的怀疑态度计划和执行审计工作 ]&kzIxh Vg^@6zU Audit risks = inherent risk ×control risk ×detection risk =|G l 审计风险=内在风险×控制风险×检查风险 |=CV.Su
l|onH;g\ Risk-based approach tzFgPeo$; 基于风险的办法 <u9U%Vsi \hcb~>=C Understanding the entity and knowledge of the business I];Hx'/<~ 了解商业的实质和知识 !`-/E']/ =W
Q_5} Assessing the risks of material misstatement and fraud std4Nyp 评估材料错报和舞弊的风险 B U^3U x$ }\oy?_8~
Materiality (level), tolerable error 1]lm0bfs 重要性(级别),可容忍误差 Q<F-l.q jSyF]$" Analytical procedures &%/kPF~< 分析程序 (!0=~x|Z[ 6 NJ5v+ Planning an audit 7k>sE 规划审计工作 ,:!dqonn m+J3t@$ Audit documentation: working papers t6)wR 审计文件:工作底稿 Zk.LG Yz I}a iy.l The work of others Y:0SrB!\ 其他机构的文件 @pKQ}? O)tZ`X; Rely on the work of experts ~Z'3(n*9 依靠专家的工作 PB :Lj MOIH%lpe Rely on the work of internal audit -H%806NAX7 依靠内部审计工作 u!X$M?D4
7xOrG],E 3. Internal control Rj|8lK;, 内部控制 6BJPQdqSl v_gQCS The evaluation of internal control systems lF\oEMd* 对内部控制系统的评估 [V5ebj:6w [7~ !M*o9 Tests of control ~8-Z=- 控制测试 T{iv4`' hoc$aqP6pp Substantive procedures (time, nature, extent) >g]kbes-\ 实质性程序(时间,性质,程度) w6f
VZY4 >HUU`= SC Transaction cycles: revenue, purchases, inventory, etc. SY`
U]-h 交易周期:收入,采购,库存等。 CE$c/d[N. v
[_C^; =-`}(b2N 4.Audit evidence (= H%VXQH 审计证据 !`k{Ga 5_@8g+
~ Obtain sufficient, appropriate audit evidence A3p@hQl 获取足够、适当的审计证据 6BihZ|H04 .O{2]e$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?Mg&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 2z7+@!w/ k;w1y( The audit of specific items 8Vkw
vc 审计的具体项目 DHO6&8S ;~$_A4; Receivables: confirmation Y{TzN%|
LV 应收帐款:确认 ;[]{O5TB iw\RQ
0 Inventory: counting, cut-off, confirmation of inventory held by third parties b8QA>]6A 存货:数量,减值,第三方持有存货的确认 (KDUX
t. " r!O9X6 Payables: supplier statement reconciliation, confirmation 6uCa iPV 应付帐款:供应商的申明一致,确认 x1\,WOrmK YK/?~p9: Bank and cash: bank confirmation Jp
EE'#r| 银行存款和现金:银行的确认 O+Fu zCWj ca@0?q# Auditing sampling ]A:n]mL 审计抽样 1MH[-=[Q
y#5xS 5.Review
hBf0kl 复核 4tR:O#($V (PjC]`FK Subsequent events 1D03Nbh|5 随后发生的事件 wRn] JzJS?
ZF |1zoT|}q PpD ?TAlA D9M<>Xz) Going concern 8<Cu S 持续关注 |*5K fxq F_o5(`>^ Management representations Vv4w?K 与管理层的交涉沟通 tCAh?nR n0_q-8r Audit finalization and the final review: unadjusted differences Y<0;;tVf4U 审核定稿和最后审查:未经调整的差异 TT3GFP :?%$={m D<5;4
Mb 6. Reporting
>M{=qs 报告 TU4"7]/{M 学会计论坛bbs.xuekuaiji.com 0Ym+10g Appendix -xS{{"- 附录 ?El8:zt? | Audit procedure FES_:?.0 审计程序 @j
*K|+X"