1. Assurance engagements and external audit
保证约定和外部审计 En6fmEn&;o &.kg8|s{ Materiality, true and fair presentation, reasonable assurance 5:|5NX[.b 物质性,真实公平的描述,合理的保证 v Xio1hu w ;H Appointment, removal and resignation of auditors mUr@w*kq|p 审计人员的的任命、免职和辞职 eHv~?b5l _KmpC>J+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ml=1R>#' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A#1aO <!X'- >i%q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #CV(F$\1{ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 O,qR$#l
KtEMH Engagement letter ~\<ZWU<BE 约定书(委托书) Ms1\J2
9Lz)SYd 2. Planning and risk assessment 1sc #!^Oo 规划和风险评估 7u
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KFK.. General principles s>~&:GUwR 一般原则 w])~m1yW }J`{g/
Plan and perform audits with an attitude of professional skepticism ~R)w
9uq 持专业的怀疑态度计划和执行审计工作 q*{"6"4( Cy6[p Audit risks = inherent risk ×control risk ×detection risk
f+xGf6V 审计风险=内在风险×控制风险×检查风险 3=bzIU od^ha Risk-based approach R~RY:[5?w 基于风险的办法 u6r-{[W} 4Hzbb# Understanding the entity and knowledge of the business WtRy~5A2 了解商业的实质和知识 SVq7qc9K? 3%EwA\V( Assessing the risks of material misstatement and fraud nj7Ri=lyS 评估材料错报和舞弊的风险 C
c Ni8Wg_ AU'{aC+p Materiality (level), tolerable error G#@<bg3 重要性(级别),可容忍误差 6w1:3~a D@
=.4z Analytical procedures ixKQh};5/ 分析程序 (OG@]|- KAsS= ` Planning an audit u]dpA 规划审计工作 gX(QRQ 5,Q('t#J Audit documentation: working papers +Z;0"'K'e 审计文件:工作底稿 a}>GQu*y =Fj:#s The work of others ?J6hiQv
L 其他机构的文件 Be]o2N;J 9(X
*[X# Rely on the work of experts cuKgO{.GH 依靠专家的工作 P{>
T?-Hj xD1wHp!+ Rely on the work of internal audit um8ZhXq 依靠内部审计工作 T3?kabbF N@d
4) 3. Internal control UT{Nly8u 内部控制 YYM ;N1FP* The evaluation of internal control systems wy-!1wd
对内部控制系统的评估 ?1412Tq5 %xk]y&jv Tests of control fV5#k@,") 控制测试 QiRzA4-zq }Ql;% 7 Substantive procedures (time, nature, extent) SfR!q4b= 实质性程序(时间,性质,程度)
E;|\?> 7olA@;$ Transaction cycles: revenue, purchases, inventory, etc. r}5GJ|p0 交易周期:收入,采购,库存等。 gTQ6B,`/8 ix/uV)]k` \Fe5<G'v 4.Audit evidence !EW]:u 审计证据 VI+Y 4T@ x NC>m&T Obtain sufficient, appropriate audit evidence v0xi(Wu 获取足够、适当的审计证据 H{ $ yy)@F d
z\b]H] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &a(w0< 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 ~,guw7F < 1r.p<s The audit of specific items X>B/DT 审计的具体项目 EnUo B< %FRkvqV* Receivables: confirmation AP~!YwLW 应收帐款:确认 p,0 \NUC _Ey8P0-I Inventory: counting, cut-off, confirmation of inventory held by third parties s`TBz8QO$ 存货:数量,减值,第三方持有存货的确认 F3f>pK5 @6Mo_4)O Payables: supplier statement reconciliation, confirmation v|'N|
k l 应付帐款:供应商的申明一致,确认 >L(F{c: (l^lS=x Bank and cash: bank confirmation d+w<y~\
q 银行存款和现金:银行的确认 h}d7M55#|
wb?hfe Auditing sampling D|BN_ai9 审计抽样 Xg)yz~Ug FPMk& 5.Review
Eg:p_F*lr 复核 2#[Y/p QRjt.Ry| Subsequent events %In"Kh* 随后发生的事件 0t&H1xsxX uXC?fMWp. &ar}6eO !(~>-;A8 =1(BKk> Going concern t5qAH++axN 持续关注 0T5>i 0/ O^:h _L Management representations utE:HD.PN 与管理层的交涉沟通 -jy"?]ve. gdT_kb5HL8 Audit finalization and the final review: unadjusted differences +!Ltn 审核定稿和最后审查:未经调整的差异 +u2Co_FJ& vOS0E^
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pbl) 6. Reporting _7 ;^od=C 报告 7AiCQWf9 学会计论坛bbs.xuekuaiji.com pSP_cYa#(# Appendix Ss:,#| 附录 ? `KOW Audit procedure N'1~ wxd 审计程序 >KPJ7
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