1. Assurance engagements and external audit
保证约定和外部审计 n7S~nk \;G 97
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Materiality, true and fair presentation, reasonable assurance #E(
n 物质性,真实公平的描述,合理的保证 wN
![SM/+ :2fz4n0{/ Appointment, removal and resignation of auditors `cgSyRD] 审计人员的的任命、免职和辞职 hD:$Sv/H j.@TPf* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %r*zd0*<n1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L>mv\D;o. tC
dgtZm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #Mz
N7 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 O
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{5:#- Engagement letter /#M|V6n 约定书(委托书) zF[>K4 0#mu[
O 2. Planning and risk assessment G*|2qX"o 规划和风险评估 7QlA/iKqK y^oSVj General principles v*
nX 一般原则 X192Lar {]}}rx'|P Plan and perform audits with an attitude of professional skepticism ;?9u#FRtw 持专业的怀疑态度计划和执行审计工作 &r;4$7 7
='M&Za Audit risks = inherent risk ×control risk ×detection risk F:CqB
| 审计风险=内在风险×控制风险×检查风险 `~"l a>} Z=Oo%lM6B Risk-based approach m*BtD-{ 基于风险的办法 @])qw_ #n'tpp~O Understanding the entity and knowledge of the business IdlW[h3`[ 了解商业的实质和知识 Iky'x[p,D yp=2nU"o Assessing the risks of material misstatement and fraud QMzBx*g( 评估材料错报和舞弊的风险 10JxfDceD Pv`^#BX' Materiality (level), tolerable error w
K[xLf 重要性(级别),可容忍误差 zX!zG<<K @^vVou_ Analytical procedures Je
Jc(e 分析程序 }Jgz#d xOjCF&W Planning an audit 7 3k3(rZ 规划审计工作 Aov=qLWJ 0j1I Audit documentation: working papers /._wXH 审计文件:工作底稿 .( vS/ h{]l?6` The work of others Nvs8t% 其他机构的文件 Rp)82-
. \)ac,i@fy Rely on the work of experts M[0@3"}} 依靠专家的工作 d;ElqRC& !V.'~xj Rely on the work of internal audit EeKEw
Sg 依靠内部审计工作 O1@xF9< Z8Fb
x+~" 3. Internal control Q^8C*ekfg! 内部控制 MOyQ4<_ #5T+P8 The evaluation of internal control systems ]OHzE]Q 对内部控制系统的评估 "j9,3yJT ocy fU=}X Tests of control Gu&?
Gn oc 控制测试 fAf sKO* Fk>/ Substantive procedures (time, nature, extent) r9G<HKl 实质性程序(时间,性质,程度) )[6H!y5 8p7Uvn+m* Transaction cycles: revenue, purchases, inventory, etc. dKw*L|5 交易周期:收入,采购,库存等。 lC.Yu$O5 0?ZJJdI3 X#(?V[F] 4.Audit evidence koC2bX 审计证据 ekfD+X VZJs@qx:Z Obtain sufficient, appropriate audit evidence 8|?$KLz?F> 获取足够、适当的审计证据 w/N.#s^ [,-MC7>] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )oa6;=go 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 &M~*w~w` .8l\;/o| The audit of specific items #OH-LWZh 审计的具体项目 xF5q=%n ycRy!0l Receivables: confirmation _I~W!8&w> 应收帐款:确认 w:&m_z#M j"/i+r{"E Inventory: counting, cut-off, confirmation of inventory held by third parties _5.^A&Y* 存货:数量,减值,第三方持有存货的确认 [a5L WW %?_pSH}$! Payables: supplier statement reconciliation, confirmation j|KZ HH%dc 应付帐款:供应商的申明一致,确认 :Cw|BX@??U bQb>S<PT Bank and cash: bank confirmation wCvtw[6 银行存款和现金:银行的确认 p}!rPd* qp_kILo~ Auditing sampling 8\`]T
%h 审计抽样 ?I`']|I YrjF1
hJ 5.Review
y:D|U!o2V 复核 oKiBnj5J Tv3
Bej Subsequent events .ev'd&l. 随后发生的事件 _UYt bJ]g2C7`36 E:(flW= ;4Y@xS2M `pE~M05 Going concern "Nn/vid; 持续关注 [(w_!|S k(><kuJ`3 Management representations jhUab], 与管理层的交涉沟通 M/ 0!B_(R a [iC!F2
Audit finalization and the final review: unadjusted differences iQ
Zgs@ 审核定稿和最后审查:未经调整的差异 fnG&29x t%n1TY, 7Nw7a;h 6. Reporting +%=Ao6/# 报告 }?^5\ot u 学会计论坛bbs.xuekuaiji.com qXkc~{W_ Appendix SY["dcx+ 附录 I`}-*%ki( Audit procedure jnYFA[Ab 审计程序 QSW62]=vV