1. Assurance engagements and external audit
保证约定和外部审计 | a001_Wv Y,BzBUWK Materiality, true and fair presentation, reasonable assurance (jb9U k_t 物质性,真实公平的描述,合理的保证 `-@8IZ7
QOXG:?v\ Appointment, removal and resignation of auditors O@.C.5Ep 审计人员的的任命、免职和辞职 n;&08M5an} vbEAd)*S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :[![9JS/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P^9y0Q |@'/F #T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kaM=Fk=t 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 %N5gQXg b(^/WCykH Engagement letter Y%<y`]I 约定书(委托书) )F_vWbg >YG1sMV-J 2. Planning and risk assessment S,ZlS<Z# 规划和风险评估 g7\MFertR^ ='r86vq General principles A|jmp~@K)+ 一般原则 }!_x
\eq^ Fg` P@hC Plan and perform audits with an attitude of professional skepticism \j
C[|LM& 持专业的怀疑态度计划和执行审计工作 2J?ON|2M S-x'nu$u Audit risks = inherent risk ×control risk ×detection risk \S#Mc 审计风险=内在风险×控制风险×检查风险 O^|:q `)5,!QPQ7u Risk-based approach /QuuBtp 基于风险的办法 Mn
ToL@ C8ss6+k& Understanding the entity and knowledge of the business X}j WNN 了解商业的实质和知识 HC1jN8WDY nV`n=x Assessing the risks of material misstatement and fraud nsf.wHGZ"J 评估材料错报和舞弊的风险 jnF-kia KWu
c*! Materiality (level), tolerable error wWq(|" 重要性(级别),可容忍误差
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<z+a W^U6O&-K Analytical procedures @34Z/%A 分析程序 ^7b[spqE [\i0@ Planning an audit -@*[
规划审计工作 r0MUv}p#|L jV W .=FK Audit documentation: working papers Z\1*g k 审计文件:工作底稿 *\gS 2[S Cd Bsd The work of others !u)>XS^E 其他机构的文件 MxXf.iX& .>X0 $# Rely on the work of experts WA'4y\ N 依靠专家的工作 K;ncviGu FJI%+$] Rely on the work of internal audit
_aJo7 依靠内部审计工作 pt/UY<@yoN .(
)rby 3. Internal control B7'rbc' 内部控制 -_%8Q#" K[,d9j`^ The evaluation of internal control systems ^4G%*- 对内部控制系统的评估 v8{ jEAK 3bWYRW Tests of control OEZ`5"j 控制测试 DJWm7 t k4HE'WY Substantive procedures (time, nature, extent) to2#PXf]y 实质性程序(时间,性质,程度) 9`a1xnL i>*|
k] Transaction cycles: revenue, purchases, inventory, etc. n0\k(@+k 交易周期:收入,采购,库存等。 0c
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4.Audit evidence o$4i{BL 审计证据 L- '{ p1BMQ?=($ Obtain sufficient, appropriate audit evidence *A^`[_y 获取足够、适当的审计证据 bmid;X| c}-ADr9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V/t/uNm 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 "VIoVu *UerLpf The audit of specific items $.5f-vQp 审计的具体项目 8*bEsc| 9Z[EzKd<~' Receivables: confirmation }CM</ 应收帐款:确认 /#FU" ^ ,cwm:B@ Inventory: counting, cut-off, confirmation of inventory held by third parties `SfBT1#5G 存货:数量,减值,第三方持有存货的确认 If*+yr| ?'8(']/ Payables: supplier statement reconciliation, confirmation &s{" Vc9] 应付帐款:供应商的申明一致,确认 39yp1 m)1+D"z Bank and cash: bank confirmation swTur 银行存款和现金:银行的确认 @CB&*VoB xHpB/P ~ Auditing sampling ahUc;S:v# 审计抽样 rlpbLOG` *.,G;EC^ 5.Review
/19ZyQw9 复核 au;ZAXM| =i1+t"= Subsequent events ^o8o 随后发生的事件 O;6am++M@ 3UNmUDl[~ %7wN
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w9aLTLv- HZl//Uq Going concern vU9j|z 持续关注 >D5WAQ>b EpCT !e Management representations s[n*fV']A 与管理层的交涉沟通 |Bhj L, GF/!@N Audit finalization and the final review: unadjusted differences +M{A4nYY|1 审核定稿和最后审查:未经调整的差异 1
k\~% W1\F-:4L@ 1"fbQ^4` 6. Reporting 0Q{^BgW 报告 @s%!R 学会计论坛bbs.xuekuaiji.com DQ`\HY Appendix LcW:vV|'K 附录 xsERn F>` Audit procedure XIRvIwO 审计程序 >"|"Gy (