1. Assurance engagements and external audit
保证约定和外部审计 \^iJv
~d "L|Ew# Materiality, true and fair presentation, reasonable assurance U voX\ 物质性,真实公平的描述,合理的保证 y!6B Gz H`njKKdR Appointment, removal and resignation of auditors >:Na^ +c 审计人员的的任命、免职和辞职 M3o dyO( s&iM.
[k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4v33{sp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CuR\JKdRo YxlV2hcX; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P\tP0+at 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 }\:3}'S.$ aA-A>z Engagement letter r )ZUeHt}w 约定书(委托书) zu5'Ex`gQa D!h8NZ;El 2. Planning and risk assessment -ZlBg~E 规划和风险评估 L)a8W
=SB#rCH General principles 0Jm6 r4s? 一般原则 $HF. 02{| C<?}?hhb Plan and perform audits with an attitude of professional skepticism
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RCe 持专业的怀疑态度计划和执行审计工作 /1F%w8Iqh yQ}$G
,x Audit risks = inherent risk ×control risk ×detection risk mM!'~{r[- 审计风险=内在风险×控制风险×检查风险 @*]l.F
[mn@/qf Risk-based approach ;n%SjQ'% 基于风险的办法 4*}[h9J}\ 9W:oo:dK F Understanding the entity and knowledge of the business D*6v.`]X 了解商业的实质和知识 VLC<j
u! S_/9eI~X Assessing the risks of material misstatement and fraud .+MJ' bW 评估材料错报和舞弊的风险 t.$3?"60~ <vJPKQ`=: Materiality (level), tolerable error j5,1`7\7B 重要性(级别),可容忍误差 DZ92;m XAwo~E Analytical procedures Nz_c]3_j 分析程序 n0F.Um $h`(toTyF Planning an audit ."&,_F 规划审计工作 'bJ!~ML& 8]skAh Audit documentation: working papers ZQXv-" 审计文件:工作底稿 1j0OV9 -| 4e~^G The work of others ?%%
'GX 其他机构的文件 %KHO}gad1 n8UQIa4&= Rely on the work of experts 'KB\K)cD=3 依靠专家的工作 aDmyr_f$ NAjY,)>'K Rely on the work of internal audit ;Pf
|\q 依靠内部审计工作 #N^TqOr Z:DEET!c'k 3. Internal control yI/2 e [ 内部控制 9pUvw_9MY _G%]d$2f` The evaluation of internal control systems (XA=d
4 对内部控制系统的评估 ,Tc3koi c
.-h'1 Tests of control U/F<r3.`# 控制测试
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l18B` xxkUu6x# Substantive procedures (time, nature, extent) JLUG=x(dA 实质性程序(时间,性质,程度) !$Aijd s5 o#3?")>| Transaction cycles: revenue, purchases, inventory, etc. RapHE; < 交易周期:收入,采购,库存等。 i; Cs,Esnf +13h* W%LTcm 4.Audit evidence D`p&`]k3v 审计证据 io:g]g <i{O\K]9 Obtain sufficient, appropriate audit evidence Ww5c9orXn 获取足够、适当的审计证据 =OfU#i"c xw_VK1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5tPBTS<<"L 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 U
|I>CDp j.FA!4L The audit of specific items A{\#.nC/z 审计的具体项目 piYv}4;:( #vrxhMo Receivables: confirmation J)1:jieQ 应收帐款:确认 1HQh%dZZ 0#(K}9T) Inventory: counting, cut-off, confirmation of inventory held by third parties H`u8}{7 存货:数量,减值,第三方持有存货的确认 H.-jBFt} dFY]~_P472 Payables: supplier statement reconciliation, confirmation
K&FGTS, 应付帐款:供应商的申明一致,确认 Q'-V\
G)11 $r`K4g Bank and cash: bank confirmation GC?X>AC: 银行存款和现金:银行的确认 )aoB-Lu s( @w1tS. Auditing sampling *r!f! eA: 审计抽样 csn/h$`-@ H I/]s^aL 5.Review
-H1mKZDPP 复核 '[#a-8-JY_ RjS;Ck@; Subsequent events z;1y7W!v 随后发生的事件 y*2R#jTA IOA"O9; w0QN5? mv@cGdxu F#=XJYG1 Going concern eUQ., mP 持续关注 nb(4"|8} }.Eq_wP< Management representations jvx9b([<sG 与管理层的交涉沟通 X!5N2x }Ictnb Audit finalization and the final review: unadjusted differences AH`n 审核定稿和最后审查:未经调整的差异 N;,?k.vU htc& !m `x:znp} ' 6. Reporting l,uYp"F,ps 报告 N[4v6GS 学会计论坛bbs.xuekuaiji.com }*Qd]\fy Appendix y e!Bfz> 附录 g-'y_'%0G Audit procedure a2W}Wb+ 审计程序 uY0V!W