1. Assurance engagements and external audit
保证约定和外部审计 Dd$CN&
Ca qD/FxR-! Materiality, true and fair presentation, reasonable assurance |,OTGZgc 物质性,真实公平的描述,合理的保证 .47tj`L E!v^j=h$u Appointment, removal and resignation of auditors FAP1Bm 审计人员的的任命、免职和辞职 Rhil]|a/ Mv^G%zg2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rkC6-9V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +yYSp
8> I0]"o#LjT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior DC8,ns]!y 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 ht@s!5\LK w-(^w9_e Engagement letter O.~@V(7ah 约定书(委托书) XG_Iq , Afq?Ps
+ 2. Planning and risk assessment bLpGrGJs 规划和风险评估 =*?2+ ; %Lwd1'C% General principles Pw_[{ LL 一般原则 Je~d/,^WU A`qb5LLJ) Plan and perform audits with an attitude of professional skepticism B)`^/^7 持专业的怀疑态度计划和执行审计工作 *^5..0du ]VS$ ?wD Audit risks = inherent risk ×control risk ×detection risk 95CCje{o_ 审计风险=内在风险×控制风险×检查风险 0kB!EJ<OdG 9Ucn
6[W Risk-based approach Obm@2;^g6 基于风险的办法
UCP4w@C Cq, hzi- Understanding the entity and knowledge of the business CF k^(V" 了解商业的实质和知识 wc5OK0| )wwQv2E Assessing the risks of material misstatement and fraud 3e.v'ccK& 评估材料错报和舞弊的风险 C4ut!I # wh<s#q` Materiality (level), tolerable error v|v^(P,o 重要性(级别),可容忍误差 C^x+'. ^N 'ehJr/0&g Analytical procedures jW-j+WGSM 分析程序 &i~AXNw bUp
,vc* Planning an audit &G>EBKn\2` 规划审计工作 JyX7I,0 kGZ_/"iuO Audit documentation: working papers a+CHrnU\; 审计文件:工作底稿 Ur]~>-Z uUczD 8y The work of others $LF 其他机构的文件 2S
\~ 7gV"pa Rely on the work of experts NgnHo\) 依靠专家的工作 ( |1 $zF+ \
l+RX* Rely on the work of internal audit _r}oYs
%1 依靠内部审计工作 /
WVnyz0 [k9aY$baT^ 3. Internal control 2>l:: 8Pp 内部控制 t_q`wKDE Aghcjy|j The evaluation of internal control systems nuB@Fkr 对内部控制系统的评估 qG/a5i _F *("
o Tests of control ~{[~ =~\u 控制测试 _ID2yJ sM?bUg0w Substantive procedures (time, nature, extent) L30x2\C 实质性程序(时间,性质,程度) Y]b5qguK I<.3"F1} Transaction cycles: revenue, purchases, inventory, etc. `"M=Z Vk 交易周期:收入,采购,库存等。 7g5sJj g?M\Z"; 0z."6r 4.Audit evidence W;,.OoDc> 审计证据 9c806>]U^ Zb7KHKO{ Obtain sufficient, appropriate audit evidence zp4Jd"XBX 获取足够、适当的审计证据 A5Yfm.Jy l_u1 ~ K
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IBU(Hm1, 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 q:-8
W[_ sRo%=7Z The audit of specific items E'$r#k:o 审计的具体项目 -<}_K,Ky` Iq_cs
' Receivables: confirmation p[&'*"o!/ 应收帐款:确认 #:z.Br` E/LR(d_ Inventory: counting, cut-off, confirmation of inventory held by third parties Gw3|"14 存货:数量,减值,第三方持有存货的确认 ?D\6CsNp(2 %\[LM$f{z Payables: supplier statement reconciliation, confirmation npz*4\4 应付帐款:供应商的申明一致,确认 R3&W.?C
T G F,/<R # Bank and cash: bank confirmation h
ti)<#f 银行存款和现金:银行的确认 %|o4 U0c 6ndt1W
z Auditing sampling eUVE8pZl 审计抽样 2#ha Icm" d/- f]
5.Review
Eti;(>"@ 复核 '(kGc% Q9X_aB0 Subsequent events ve=oH;zf 随后发生的事件 -GCGxC2u xc8
MOm jRXByi=9 MH`f!%c @xB"9s Going concern 2>.B*P 持续关注 c&AA< 6pkv +l2{EiQw Management representations cW26TtU( 与管理层的交涉沟通 : UD<1fh {Aj}s3v Audit finalization and the final review: unadjusted differences 5X nA.?F^ 审核定稿和最后审查:未经调整的差异 P$N\o @
?W9$= 3F[z]B 6. Reporting Bh"o{-$p8` 报告 %g
Jf&A 学会计论坛bbs.xuekuaiji.com `3SY~&X Appendix SI*O#K=w 附录 O]~ cv^ Audit procedure w=s:eM@ 审计程序 #<S+E7uTs