1. Assurance engagements and external audit
保证约定和外部审计 ($h`Y;4 t-gLh(-. Materiality, true and fair presentation, reasonable assurance :
aIS>6 物质性,真实公平的描述,合理的保证 hR g?H V!{}%;f Appointment, removal and resignation of auditors
vj_[LFE 审计人员的的任命、免职和辞职 B2R^oL'
} >-%}'iz+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z8Jrt3l{2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ef Moi 'v f"{|c@% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @X|Mguq5 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #Ns]l< *\n-yx] Engagement letter TEzMFu+
V 约定书(委托书) H,{WrWA MzRliH8e 2. Planning and risk assessment +=V[7^K; 规划和风险评估 [J{M'+a mr6 ~8I General principles v>[U*E 一般原则 BM
vGw oy _DYop Plan and perform audits with an attitude of professional skepticism pz hPEp; 持专业的怀疑态度计划和执行审计工作 pef)c,U$ LwI A4$d Audit risks = inherent risk ×control risk ×detection risk O7Z?y* 审计风险=内在风险×控制风险×检查风险 -5 Q
gJ 1Mtm?3Pt Risk-based approach eXYf"hU, 基于风险的办法 l!d |luqbA R ^ln-H; Understanding the entity and knowledge of the business vg"$&YX9" 了解商业的实质和知识 :kU-
ol$ 'bb*$T0= Assessing the risks of material misstatement and fraud nj(\+l5 评估材料错报和舞弊的风险 ,u<oAI` jY +u OH Materiality (level), tolerable error FB>^1B]] 重要性(级别),可容忍误差 eVetG,[" =-m"y~{>3 Analytical procedures :,@\q0j"= 分析程序 om1@;u8u <NYf !bx Planning an audit ]_EJ "'x 规划审计工作 h3`\L4b ce
UhCb Audit documentation: working papers '|
6ZPv&N 审计文件:工作底稿 _X6@.sM/2 !!\x]$v The work of others e*!0|#- 其他机构的文件 11g_!X -g@ .*k$abb Rely on the work of experts Tp[-,3L 依靠专家的工作 *De}3-e1b I)AbH<G{ Rely on the work of internal audit K-2oSS56 依靠内部审计工作 tYk!Y/O} Sp]u5\ 3. Internal control v(`9+* 内部控制 49Q
tfk Aw)I:d7F The evaluation of internal control systems !K %8tr4 对内部控制系统的评估 Q|7$SS6$ _)%Sz"g^Ix Tests of control =A]*r9 控制测试 _wp_y-" U(rY,4' Substantive procedures (time, nature, extent) |6O7_U#q 实质性程序(时间,性质,程度) Py~1xf/ <C <z#M'` Transaction cycles: revenue, purchases, inventory, etc. Errs6 交易周期:收入,采购,库存等。 ]I[\Io 1 /7fD;H^* 6.'j\ 4.Audit evidence W'Y?X]xr 审计证据 t8ZzBD!dP xa[)fk$6 Obtain sufficient, appropriate audit evidence ?e#bq] 获取足够、适当的审计证据 \n<9R8g5 F^Y%Q(Dd7w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0Lx,qZ' 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 +/n<]?(T gski:C
The audit of specific items EpU}~vC9C 审计的具体项目 9q ]n&5 Xx+eGV";` Receivables: confirmation gA:unsI 应收帐款:确认 fda)t1u\8 `Fx+HIng, Inventory: counting, cut-off, confirmation of inventory held by third parties TFG0~"4Cz 存货:数量,减值,第三方持有存货的确认 X#<+D1P wA2^I70- Payables: supplier statement reconciliation, confirmation zhgvqg- 应付帐款:供应商的申明一致,确认 dJF3]h Y ZKTY1JW_ Bank and cash: bank confirmation \#!B*:u 银行存款和现金:银行的确认 *_sSM+S M)"'Q6ck= Auditing sampling NilnS!BM 审计抽样 2 -pv
& W+I""I*mV 5.Review
@+7CfvM 复核 ]NyN@9u@( $U4[a: Subsequent events 8bdx$,$
k 随后发生的事件 Y~k,AJ{ ^ t"nxny9& <8ih >s(C OK(xG3T :{s0tw>Z Going concern fb[? sc 持续关注 zyB>peAp6j &fW'_,- Management representations &EhOSu 与管理层的交涉沟通 (tCBbPW6T? 8[H bg Audit finalization and the final review: unadjusted differences [0!*<%BgK' 审核定稿和最后审查:未经调整的差异 ! n<SpW; TDX~?>P X#o<)) 6. Reporting CT/>x3o 报告 E>N [ 学会计论坛bbs.xuekuaiji.com 0|6Y%a\U Appendix Z^c\M\`7 附录 wpD}#LRfm Audit procedure `$MO;Fv,G 审计程序 T>|Y_3YO_a