1. Assurance engagements and external audit
保证约定和外部审计 5'f_~>1Wt |)To 0Z Materiality, true and fair presentation, reasonable assurance p/_W*0/i 物质性,真实公平的描述,合理的保证 H+I,c1sF ZiY2N*,VO Appointment, removal and resignation of auditors XGR63hXND 审计人员的的任命、免职和辞职 Ht+ro Y <-N eusx% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N)cO
Dy([ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `:Wyw<^ V^FM-bg%9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Tx&H1 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 MHWc~@R :CM-I_6 Engagement letter %P1zb7:8 约定书(委托书) >.P*lT VB |k 2. Planning and risk assessment %LC)sSq{H 规划和风险评估 #]+BIr` ;Co"bP's General principles m`zd0IRTP 一般原则 wH@<0lw`< 74
ptd, Plan and perform audits with an attitude of professional skepticism } %0w25 持专业的怀疑态度计划和执行审计工作 =
aj|auu _3wJ;cn. Audit risks = inherent risk ×control risk ×detection risk yD3vq}U! 审计风险=内在风险×控制风险×检查风险 M6cybEk` 1c"s+k]9 Risk-based approach 4`v[p4k 基于风险的办法 Hh](n<Bs 6T~+vT Understanding the entity and knowledge of the business !^L}LtqHI 了解商业的实质和知识 QP<P,Bi~ UE_>@_T Assessing the risks of material misstatement and fraud oU3gy[wF;b 评估材料错报和舞弊的风险 PNLlJlYlP L
~Vw`C Materiality (level), tolerable error }T902RL0 重要性(级别),可容忍误差
]igCV G2[2y-Rv Analytical procedures w
MF1HT<* 分析程序 uq:'`o-1 .-s!} P" Planning an audit PTpCiiA@ 规划审计工作 1: cq\Y "OUY^ cM Audit documentation: working papers {3vm] 审计文件:工作底稿 ')
F@em #9"lL1 The work of others -=rGN"(M
_ 其他机构的文件 z&GGa`T" yF` (GU Rely on the work of experts $a\X(okx 依靠专家的工作 {XhpxJ__ Obc, Rely on the work of internal audit cv_O2Q4,@ 依靠内部审计工作 IP !zg|c, g+.E=Ef8<4 3. Internal control *qMjoP, 内部控制 OB,T>o@ TKw>eGe The evaluation of internal control systems bg4VHT7?>) 对内部控制系统的评估 H'EBe;ccM #lVSQZO~a Tests of control $[=`*m 控制测试 [MC}zd'/ S!}pL8OE Substantive procedures (time, nature, extent) Dhg/>@tw 实质性程序(时间,性质,程度) )[sSCt] A]V<K[9:b Transaction cycles: revenue, purchases, inventory, etc. a~tBg y+9 交易周期:收入,采购,库存等。
t.O4-+$ig GEb)nHQq 9qZ|=r]y' 4.Audit evidence p|*b] 36 审计证据 A@
k=Mk x~yd/ R Obtain sufficient, appropriate audit evidence 6d 8n1_ 获取足够、适当的审计证据 &P8Q|A-u J_|>rfW Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V|0UwS\n 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 Ox/va]e7" 8J9o$S
e The audit of specific items z#&qWO 审计的具体项目
D3 E!jQ1 ,%m$_wA$ Receivables: confirmation ]Otl(\v(h 应收帐款:确认 |@)ij c4i naB[0I&
N Inventory: counting, cut-off, confirmation of inventory held by third parties L/cbq*L 存货:数量,减值,第三方持有存货的确认 `V0]t_*D U(qM( E Payables: supplier statement reconciliation, confirmation 0$49X 应付帐款:供应商的申明一致,确认 .~8IW,[ C[$<7Mi|; Bank and cash: bank confirmation t,P+~ A 银行存款和现金:银行的确认 gzdgnF2 q`;URkjk Auditing sampling ln!KL'T] 审计抽样 EA>$t\z ~JT{!wcE}o 5.Review
}#u}{ 复核 Bp6
Evi WCWBvw4&"{ Subsequent events XJOo.Y 随后发生的事件 CblL1 q8 o_$r*Z|HG ~E`A, pV-.r-P +l3
vIN Going concern sQH.}W$C 持续关注 Yc5$915 ;[zx'e?! Management representations B'0Il"g' 与管理层的交涉沟通 n2O7n@8 {k]VT4/ Audit finalization and the final review: unadjusted differences KJkcmF}Q 审核定稿和最后审查:未经调整的差异 rC*n Z* *AN#D?X_ +yea}uUE 6. Reporting \)"qN^we 报告 / L8=8 学会计论坛bbs.xuekuaiji.com u@3w$"Pv1 Appendix =w5w=qB 附录 8YJ({ Ou_ Audit procedure O#|E7; 审计程序 m1hf[cg