1. Assurance engagements and external audit
保证约定和外部审计 K]7@%cS "qDEI} Materiality, true and fair presentation, reasonable assurance X0U6:
物质性,真实公平的描述,合理的保证 ioviJ7N%
O $GPA6 Appointment, removal and resignation of auditors @lJGdp 审计人员的的任命、免职和辞职 [X
QNgSy?z *3k~%RM%? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :7`,dyIqT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "Srp/g
]a `n %~#TJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vAVoF
L 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 (Q'XjN\# R4v=i)A~Z Engagement letter -I|yi' 约定书(委托书) m83i6"!H B;-oa;m:E= 2. Planning and risk assessment " 7aFVf 规划和风险评估 -S|L+">=Z M9N|Ql General principles hm5<_(F! 一般原则 sVC5<?OW!p X;0EgIqh3 Plan and perform audits with an attitude of professional skepticism fD
RQ(} 持专业的怀疑态度计划和执行审计工作 .CYq+^ [lnN~#(Y Audit risks = inherent risk ×control risk ×detection risk $:xUXEi{ 审计风险=内在风险×控制风险×检查风险 \fKv+ &/zsIx+
Risk-based approach 'WOWm$2 基于风险的办法 62zlO{ >rJ QK@z##U Understanding the entity and knowledge of the business ~bwFQYY= 了解商业的实质和知识 pG4Hy$e >a0;|;hp Assessing the risks of material misstatement and fraud Cr[#D$::` 评估材料错报和舞弊的风险 Zkz:h7GUG- i@p?.%K{ Materiality (level), tolerable error I#mT#xs6 重要性(级别),可容忍误差 /!E /9[V {66vdAu&h< Analytical procedures H,?MG 分析程序 /R,/hiKx\ [mwfgh&4% Planning an audit z* `81 规划审计工作 )Q\;N C=4 ud.S,
8Sy Audit documentation: working papers p"X\]g^jA> 审计文件:工作底稿 _&:o"""Wf 2T|L##C The work of others ~+d]yeDrhx 其他机构的文件 A1Zu^_y' F{}z[0 Rely on the work of experts Jne)?Gt 依靠专家的工作 %
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o!~1 Rely on the work of internal audit jK{C
jfCNz 依靠内部审计工作 nyDqR#t 2z-&Ya Qu 3. Internal control $Qm;F%
> 内部控制
s$]I@;_ T@z$g The evaluation of internal control systems 5 i#B?+Y 对内部控制系统的评估 3O] e Qr0GxGWU Tests of control PC3wzJ\\S 控制测试 )wGC=, c#rbyx?5 Substantive procedures (time, nature, extent) 6\]-J*e> 实质性程序(时间,性质,程度) 8C
YJR/ q=EQDHmh Transaction cycles: revenue, purchases, inventory, etc. d }]b 交易周期:收入,采购,库存等。 GY4yZa fZGKVxo" Onk~1ks:
4.Audit evidence %+'&$ 审计证据 CsE|pXVG }%:?s6Ler Obtain sufficient, appropriate audit evidence Y>z(F\ 获取足够、适当的审计证据 p@^2.O+ W]R5\G* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D@3|nS 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 X!"y>J :bh[6F The audit of specific items +wio:== 审计的具体项目 :b
;5O3:B 7/~"\nN:/ Receivables: confirmation ~ PP GU1 应收帐款:确认 A8A+ImwO" 85X^T]zo Inventory: counting, cut-off, confirmation of inventory held by third parties F4PD3E_# 存货:数量,减值,第三方持有存货的确认 g VuN a
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<* Payables: supplier statement reconciliation, confirmation >U}~Hv] 应付帐款:供应商的申明一致,确认 H37Z\xS )XNcy" Bank and cash: bank confirmation +6>Pp[% 银行存款和现金:银行的确认 }M1<a4~ N1SR nJu<f Auditing sampling WAQv4&xGM 审计抽样 "5e]-u' ]>:>":<: 5.Review
Mu:H'$"'H 复核 x,V_P/?% kiECJ@
5p Subsequent events kP| !!N 随后发生的事件 y"]> Rr D2hvf^g'* >0m-S :lk PJ_|=bn SnXLj
Je Going concern !K@yB)9 持续关注 sO*6F`eiZ "y`?KY$[N Management representations N7e^XUG 与管理层的交涉沟通 _%
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zzxU9m~" Audit finalization and the final review: unadjusted differences EYQ!ELuF 审核定稿和最后审查:未经调整的差异 ?^7~|?v 6z(
_^CY eFx*lYjA 6. Reporting A/.cNen 报告 UC0 yrV 学会计论坛bbs.xuekuaiji.com cbIW>IbM Appendix DnTM#i: 附录 [;b
9'7j' Audit procedure ' ZB%McS 审计程序 /)G9w]|T