1. Assurance engagements and external audit
保证约定和外部审计 m_wBRan g-q~0 Materiality, true and fair presentation, reasonable assurance VQI 物质性,真实公平的描述,合理的保证 OQIQ CA, &R<] Appointment, removal and resignation of auditors L}7c{6!F7 审计人员的的任命、免职和辞职 5B)Z@-x2 o|FRG{TJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h(*!s`1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )/A If
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wQb1J/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [Dni>2@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 j?K]0j; zZE
2%fqM Engagement letter rf?Q# KM\W 约定书(委托书) 1A^~gYr `Hld#+R 2. Planning and risk assessment dt%wa
M! 规划和风险评估 #0V$KC*> ?]+{2&&$
General principles N,6(|,m
一般原则 ZbD_AP P]hS0,sE<( Plan and perform audits with an attitude of professional skepticism {L^b['h@ 持专业的怀疑态度计划和执行审计工作 fS+Ga1CsH
*(5y;1KU Audit risks = inherent risk ×control risk ×detection risk H*BzwbM? 审计风险=内在风险×控制风险×检查风险 /X>Fn9mM Y).5(t7zaR Risk-based approach })f4`$qf 基于风险的办法 +MU|XT_5|6 /ZlPEs) Understanding the entity and knowledge of the business ?$T!=e" 了解商业的实质和知识 \}[{q ". #=_/op Assessing the risks of material misstatement and fraud AvnK?*5!@ 评估材料错报和舞弊的风险 ^o^[p % ,*ZdMw! Materiality (level), tolerable error L>VZ-j 重要性(级别),可容忍误差 %GG:F^X# .4P5tIn\ Analytical procedures (:v|(Gn/ 分析程序 jSNUU.lur
&0! f_ Planning an audit Jv(9w[ 规划审计工作 j}}:&>; z9OhY]PPF Audit documentation: working papers -v"\WmcS 审计文件:工作底稿 Nb;xJSl ox #'m&<g, The work of others wi]ya\(*yl 其他机构的文件 KZ_d..l*W xdw"JS} Rely on the work of experts V8AF;1c?-' 依靠专家的工作 el
GP2x#: ]gI>ay"\QA Rely on the work of internal audit Teq1VK3Hr 依靠内部审计工作 MR:GH.uM: WrWJ!
3. Internal control U^+xCX< 内部控制 bV|(V> )9LlM2+y The evaluation of internal control systems P>q"P1&{ 对内部控制系统的评估 ^Qrezl& IRy!8A=X Tests of control 6b&<5,=d: 控制测试 Hjl{M>z 8/ lv, m# Substantive procedures (time, nature, extent) R1$O )A}k 实质性程序(时间,性质,程度) ukM11LD5x 5cLq6[uO Transaction cycles: revenue, purchases, inventory, etc. hF`e>?bN 交易周期:收入,采购,库存等。 3u]#Ra~5 V^Gz7`^ Gd^K,3:. T 4.Audit evidence Mle@.IIT 审计证据 kT|{5Kn&s o&M2POI~q Obtain sufficient, appropriate audit evidence 9e^HTUFbG 获取足够、适当的审计证据 *]uo/g K5X,J/n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations NR3]MGBKv 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 !=%E&e] UG)J4ZX The audit of specific items ma4Pmk 审计的具体项目 g
)H>Uu5@ c6zghP3dR Receivables: confirmation <?|v-(E 应收帐款:确认 } Ej^M~Vv />1Ndj Inventory: counting, cut-off, confirmation of inventory held by third parties
/JaCbT?*T 存货:数量,减值,第三方持有存货的确认 #'"zyidu ~3p
:jEM.[ Payables: supplier statement reconciliation, confirmation qf7:Q?+.| 应付帐款:供应商的申明一致,确认 S0X%IG QP+zGXd}( Bank and cash: bank confirmation `LD#fg* 银行存款和现金:银行的确认 w.s-T.5.j Twsc
c"mK Auditing sampling 77y_?di^I 审计抽样 Z.9?u; 8NY$Iw 5.Review
f5)4H 复核 M9mC\Iz[ 9Z! j Subsequent events (#zSVtZ 随后发生的事件 J
LOTl. j1{@? 4=]CA O=O HK~uu5j B(}u:[
b^S Going concern _Ju@<V$ 持续关注 %<^B\|d'? h@nNm30i Management representations +(>!nsf 与管理层的交涉沟通 45cMG~]p 8Lm}x
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Audit finalization and the final review: unadjusted differences I%dFVt@ 审核定稿和最后审查:未经调整的差异 V*an0@ *Q=3
v UclQo~3 6. Reporting U}9B
wr^ 报告 ^4jIT1 学会计论坛bbs.xuekuaiji.com We^!(G Appendix YyI4T/0s_ 附录
^G5BD_ Audit procedure O0`k6$=6r 审计程序 "wk~[>