1. Assurance engagements and external audit
保证约定和外部审计 d`<#}-nh =b|)Wnt2f Materiality, true and fair presentation, reasonable assurance 0L
7@2|a0 物质性,真实公平的描述,合理的保证 7dsnv)(v RNl\`>Cz Appointment, removal and resignation of auditors _4!7
zW^ 审计人员的的任命、免职和辞职 yqC+P .v$ue` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }.w#X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R|6R
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-kV| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =/M$
<+ 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 ^glbxbhI4 upZYv~Sa Engagement letter GF
9ZL 约定书(委托书) av7q>NEZ!1 56VE[G 2. Planning and risk assessment d
eHY8x5uI 规划和风险评估 o&*1U"6D \>w@=bq26 General principles ]5aux
>.n 一般原则 2OA8
R} !#l0@3 Plan and perform audits with an attitude of professional skepticism z2"2tFK 持专业的怀疑态度计划和执行审计工作 8Q#t\$RY vK[v
eFH Audit risks = inherent risk ×control risk ×detection risk *_}IeNc 审计风险=内在风险×控制风险×检查风险 ^Osd/g _+0uju?o} Risk-based approach zDKLo 3: 基于风险的办法 uQXs>JuD Q';\tGy Understanding the entity and knowledge of the business oC^z_AtZ 了解商业的实质和知识 7r:nMPX uKaf{=* Assessing the risks of material misstatement and fraud iA5*
_tK5 评估材料错报和舞弊的风险 0Ax>gj-` 4Ub?* Materiality (level), tolerable error kG_&-b 重要性(级别),可容忍误差 a @yE:HU hqwz~Ky} Analytical procedures ft*G*.0kO 分析程序 ;7B2~zL bdNY 7|j` Planning an audit \=
)[ 规划审计工作 !nZI? z ; vr8J*36{ Audit documentation: working papers (2hk < 审计文件:工作底稿 :y<Cd[/ od|N-R The work of others Ae,2Xi 其他机构的文件 64IeCAMVo ;[;S_|vZ=) Rely on the work of experts m
bB\~n 依靠专家的工作 z22|Kv;w &@`H^8 Rely on the work of internal audit +J}k_'4& 依靠内部审计工作
4#'^\5 _KT]l./ 3. Internal control XACEt~y 内部控制 *$*nY [/5 &B{Jxc`VA The evaluation of internal control systems PHE; 对内部控制系统的评估 ^*4(JR
SWe!9Y$ Tests of control @$N*lrM2 控制测试 */fs.G:P $bM#\2' Substantive procedures (time, nature, extent) #Fb0;H9` 实质性程序(时间,性质,程度) }]Z,\lA ,<Do ^HB/ Transaction cycles: revenue, purchases, inventory, etc. U:T5o]P< 交易周期:收入,采购,库存等。 .D M1Knj &].1[&M] 3n=O8Fp 4.Audit evidence JsoWaD 审计证据 }I'>r(K o@Cn_p^X Obtain sufficient, appropriate audit evidence oM?
C62g\ 获取足够、适当的审计证据 (p#;6Xhf LRLhS<9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6:7:NI l: 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Vq;{+j( ES2d9/]p- The audit of specific items 3GuMiht5 审计的具体项目 wft:eQ *+1"S
]YF Receivables: confirmation *T}dv)8 应收帐款:确认 85d7IB{28 +{l3#Y Inventory: counting, cut-off, confirmation of inventory held by third parties |Jx2"0:M 存货:数量,减值,第三方持有存货的确认 /=O+/)l` D%";!7u Payables: supplier statement reconciliation, confirmation E6KBpQcd[ 应付帐款:供应商的申明一致,确认 q;He:vX `HZHVV$~ Bank and cash: bank confirmation w7]p9B 银行存款和现金:银行的确认 u/c~PxC |2c!t$O@v Auditing sampling @kgpq 审计抽样 ,"lBS? 4s+J-l 5.Review
My43\p 复核 ]Rys=.! ]nr
BmKB Subsequent events OM&\Mo 随后发生的事件 e]y=]}A3{ r^Rcjyc1 :_[cT,3 A`ertSlbhe (? #U
& Going concern C&#KdvN/r 持续关注 EKJc)|8 9p0HFri[ Management representations "%@=?X8 与管理层的交涉沟通 +^% &8< = ,E(!Sp Audit finalization and the final review: unadjusted differences sN an" 审核定稿和最后审查:未经调整的差异 yl]Cm?8 sp]y! zb"5 %:8q7PN| 6. Reporting +^
3L~? 报告 3@WI*PMc 学会计论坛bbs.xuekuaiji.com ."@a1_F| Appendix sMpC4E 附录 .$E~.6J %i Audit procedure di
P4]/%1 审计程序 :^.8 7>V7