1. Assurance engagements and external audit
保证约定和外部审计 ^Gk`n .gJ2P?
Materiality, true and fair presentation, reasonable assurance >B{NxL3-> 物质性,真实公平的描述,合理的保证 pt<zyH3Z 5tlRrf Appointment, removal and resignation of auditors l53i
{o 审计人员的的任命、免职和辞职 dQj/Sr "0CFvN'4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eq6O6- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (A~7>\r + V9oBSP'kt Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |C4fg6XDL 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 tY)L^.* 7 KYpS4&Xh Engagement letter )=~&l={T 约定书(委托书) x4^nT=?6_ ]rlZP1".
2. Planning and risk assessment /w?e(v< 规划和风险评估 \(\a=
cZh0\DyU General principles !J7`frv"( 一般原则 qi,) l*?f K{ P-+( Plan and perform audits with an attitude of professional skepticism uos8Mav{E 持专业的怀疑态度计划和执行审计工作 =
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- Audit risks = inherent risk ×control risk ×detection risk Ce}`z
L 审计风险=内在风险×控制风险×检查风险 ETHcZ bB_LL Risk-based approach Z 8rD9
k$6 基于风险的办法 ?6:qAF
w ,R{&x7 Understanding the entity and knowledge of the business VExhN'; 了解商业的实质和知识 jSem/; +KTfGwKt Assessing the risks of material misstatement and fraud \L*%?~ 评估材料错报和舞弊的风险 \jC) ;mk f]NLR>$L} Materiality (level), tolerable error S8#0Vo$)a 重要性(级别),可容忍误差 -$Fj-pO\ A^OwT
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Analytical procedures Z@Rm^g]o 分析程序 V"#
0\|]m {xTq5`&gT Planning an audit ^N={4'G) 规划审计工作 W22S/s \}b2oiY Audit documentation: working papers rbd0`J9fq 审计文件:工作底稿 ^Hn}\5 X?_rD'3 The work of others {>ba7-Cy+y 其他机构的文件 ~wa4kS<> [K4cxqlfk Rely on the work of experts ]K(a32V CH 依靠专家的工作 :xsZz$ -N' (2' Rely on the work of internal audit tYD8Y 依靠内部审计工作 NljpkeX' 07.p
{X R 3. Internal control %p}vX9U') 内部控制 MJ:c";KCq0 @8W@I| The evaluation of internal control systems qR@
ESJ_ 对内部控制系统的评估 Dge#e NN4Z:6W5 Tests of control HkD.W6A3 控制测试 e4YfJd tb&?BCp Substantive procedures (time, nature, extent) Al
yJ!f"Y 实质性程序(时间,性质,程度) $>/d)o 8>C4w 5kF Transaction cycles: revenue, purchases, inventory, etc. ,Q"'q0hM= 交易周期:收入,采购,库存等。 \Tz|COG5h\ %j&vV>2 *ra)u- 4.Audit evidence (pELd(*Ga 审计证据 3/RwCtc 8-G )lyfj Obtain sufficient, appropriate audit evidence =zn'0g,J4 获取足够、适当的审计证据 &E`Nu (e FS"Ja`>j~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations LW<LgN"L- 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 \92M\S oCCtjr The audit of specific items w[z=x 审计的具体项目 goR_\b
SU I"x' Receivables: confirmation )>f
f"| X 应收帐款:确认 ,ojJ;w5D >v,X:B?+FL Inventory: counting, cut-off, confirmation of inventory held by third parties nFni1cCD 存货:数量,减值,第三方持有存货的确认 hrniZ^ ]>~.U~ Payables: supplier statement reconciliation, confirmation RC7F/|w.z 应付帐款:供应商的申明一致,确认 dC6>&@
VX g=td*S Bank and cash: bank confirmation =o(}=T>:" 银行存款和现金:银行的确认 t]&.'n, n~lB} Auditing sampling dg|+?M^9` 审计抽样 R6<'J?k 8ve-g\C8 H 5.Review
x)?V{YAL 复核 HK[%'OQ #.Dl1L/ Subsequent events yD<#Q\, 随后发生的事件 bm;iX*~ Gm-
"?4( OXLB{|hH80 Uv59 XF$ $l,U) Going concern 0/~p1SSun 持续关注 :awa TY]0aw2]|7 Management representations 7Ydqg& 与管理层的交涉沟通 .EhC\QpP _CNXyFw.7 Audit finalization and the final review: unadjusted differences VY/r2o# 审核定稿和最后审查:未经调整的差异 6`9QGi,) "0!#De
ZvuY]=^3 6. Reporting Cnpl0rV~5 报告 5JOfJ$(n 学会计论坛bbs.xuekuaiji.com ULew ~j Appendix `_yksh3zL4 附录 k8E2?kbF Audit procedure <w&'E6mU 审计程序 ]9@4P$I