1. Assurance engagements and external audit
保证约定和外部审计 kWWb<WRW: _rSnp Materiality, true and fair presentation, reasonable assurance Ls9G:>'rR 物质性,真实公平的描述,合理的保证 jv W/M.q4 sx6`
g; Appointment, removal and resignation of auditors X/
?3ifP6I 审计人员的的任命、免职和辞职 rXA7<_V g u+hzCCwtR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7[Y<5T] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x;
ujR< AE@*#47 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vQA: \! 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 TN&1C8xr /<GygRs Engagement letter GX\/2P7CZ 约定书(委托书) pmfyvkLS i2EB.Zlv 2. Planning and risk assessment Nhs]U`s(g 规划和风险评估 F`'
e/ Fe:0nr9; General principles ns@b0'IF] 一般原则 #qHo+M$" gg5`\} Plan and perform audits with an attitude of professional skepticism 7)~/`w)P 持专业的怀疑态度计划和执行审计工作 kpEES{f 2Ui)'0 Audit risks = inherent risk ×control risk ×detection risk [&6l=a 审计风险=内在风险×控制风险×检查风险 `XQM)A 9;kWuP>k4u Risk-based approach BB9Z?} 基于风险的办法 Ju+r@/y% $KKrl Understanding the entity and knowledge of the business (1*?2u*j 了解商业的实质和知识 "h\{PoG 3.
fIp5g Assessing the risks of material misstatement and fraud W +C\/ 评估材料错报和舞弊的风险 }wz )" |0BmEF Materiality (level), tolerable error dX` _Y 重要性(级别),可容忍误差 $}N'm ^2XoYgv Analytical procedures p\~ lPXK 分析程序 76(&O %/jmQ6z^ Planning an audit H;%a1
规划审计工作 <5G*#0gw -7>vh|3 Audit documentation: working papers ,@8>=rT 审计文件:工作底稿 U5%EQc-"P hI]KT a The work of others ?E=&LAI# 其他机构的文件 o0_RU<bWN K>"M#T Rely on the work of experts
jI[:` 依靠专家的工作 FX4](oM +3!um Rely on the work of internal audit 0'% R@| 依靠内部审计工作 lmgMR|v Atzp\oO 3. Internal control $*{PUj 内部控制 s'J8E+&5 8(\Az5% The evaluation of internal control systems 2(Vm0E 对内部控制系统的评估
3_+-t5 s-J>(|
Tests of control HFB2ep7N 控制测试 ]+{Cy\*kR 8yF15[' Substantive procedures (time, nature, extent) cL7je 实质性程序(时间,性质,程度) IF(W[J %
Lhpj[C Transaction cycles: revenue, purchases, inventory, etc. nxA Y
]Q 交易周期:收入,采购,库存等。 V#'sH jxm.x[1ki^ P
*BA 4.Audit evidence MLG%+@\ 审计证据 m1heU3BUWU )0
.gW Obtain sufficient, appropriate audit evidence :MV]OLRM 获取足够、适当的审计证据 hbD@B.PD }3!83~Qbx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l`UJHX 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 G^ZL,{ NIY0f@1z- The audit of specific items xa[<k>r3 审计的具体项目 &.y:QVR,! Zrr3
='^s Receivables: confirmation ),(ejRP'r 应收帐款:确认 >k,bHGj? s/Fc7V!; Inventory: counting, cut-off, confirmation of inventory held by third parties Cg
|_) _w 存货:数量,减值,第三方持有存货的确认 >0k7#q}O bae .?+0[ Payables: supplier statement reconciliation, confirmation B$1e AwT9 应付帐款:供应商的申明一致,确认 D}XyT/8G3 0?qXD O&~ Bank and cash: bank confirmation };o6|e:2E 银行存款和现金:银行的确认 \bw71( Q `C%,Nj
Auditing sampling 1&\_|2 审计抽样 'Cd8l#z7 {a.{x+!5I- 5.Review
DmEmv/N= 复核 ,UopGlA
, kSv?p1\@&P Subsequent events Z$ Fh4 随后发生的事件 FY)v rM*yh =unMgX]$ I&l 1b> \:mx Ri zNofI$U Going concern mf=, 6fx28 持续关注 B(wk $2 $)\%i = Management representations "(PJh\S>S 与管理层的交涉沟通 SL" ;\[uI 9:4PJ%R9 Audit finalization and the final review: unadjusted differences )_"Cz".|9 审核定稿和最后审查:未经调整的差异 oe_l:Y% N3g[,BE x tg3~/H 6. Reporting !SEHDRp 报告 `~vqu69MF9 学会计论坛bbs.xuekuaiji.com osyY+)G'sV Appendix ~z#Faed=a 附录 hV#+joT8i Audit procedure Izm8
qt=m 审计程序 o[q
Kf