1. Assurance engagements and external audit
保证约定和外部审计 &za
~=+ L1E\^) Materiality, true and fair presentation, reasonable assurance 4d0<uB&v' 物质性,真实公平的描述,合理的保证 1 ~#p3)B Qf]ACN Appointment, removal and resignation of auditors gRdg3qvU 审计人员的的任命、免职和辞职
: V#W
y )7Ed}6% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -!]dU`:(X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~V4&l3o W:16
qbK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior KI="O6 h 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 _'E,g@ OVm
$ Engagement letter hol54)7$3: 约定书(委托书) ?pv}~> Y-WYQ{
2. Planning and risk assessment <ctn_"p Z 规划和风险评估 glppb$oB\ PDcZno? General principles v+|N7 一般原则 :#QYwb~ N5=;
PZub Plan and perform audits with an attitude of professional skepticism nEM>*;iE 持专业的怀疑态度计划和执行审计工作 @u2nG:FG oA&V,r Audit risks = inherent risk ×control risk ×detection risk BZE~k?* 审计风险=内在风险×控制风险×检查风险 YFCP'J"Z f9g#pyH4 Risk-based approach ToN$x^M
w 基于风险的办法 4yH=dl4=44
/*bS~7f1 Understanding the entity and knowledge of the business ?b~V uo 了解商业的实质和知识 ~sQN\]5VW MD,}-m Assessing the risks of material misstatement and fraud GiN\nu<! 评估材料错报和舞弊的风险 Z?5kO-[ 5u\si4 BL{ Materiality (level), tolerable error ~Cj55S+ 重要性(级别),可容忍误差 Nd~?kZZu #<bt}Tht Analytical procedures zZ|Si
分析程序 hb"t8_--c :hG?} [-2 Planning an audit J..>ApX 规划审计工作 "Kz=ZC d\dt}&S 5 Audit documentation: working papers |wZ8O}O{E 审计文件:工作底稿 "}]1OL S V lV-7bZ The work of others _1`*&k
JL~ 其他机构的文件 vvLm9Tw ++
:v O Rely on the work of experts ` =!&9o 依靠专家的工作 +!V*{<K +xwz
.::: Rely on the work of internal audit jl=<Q.Mm7 依靠内部审计工作 d9[*&[2J| k|,pj^ 3. Internal control R
V|: mI 内部控制 tZ[Y~],F h@T}WZv The evaluation of internal control systems n~l )7_G 对内部控制系统的评估 . oUaq|O ](vshgp2 Tests of control jBV2].. 控制测试 m u(HNj t#~r'5va Substantive procedures (time, nature, extent) >
'/G:\M>A 实质性程序(时间,性质,程度) tgDmHxB]0 |8
h<Ls_ Transaction cycles: revenue, purchases, inventory, etc. Ay!=Yk^~ 交易周期:收入,采购,库存等。 vt[4"eU ~<3qsA.. qu8i Jq 4.Audit evidence b1jh2pG(V 审计证据 h%(dT/jPL) N7*JL2Rnq Obtain sufficient, appropriate audit evidence 3KfZI
&g 获取足够、适当的审计证据 r+0"1\f3 0%}$@H5i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,*r"cmz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 C8y 3T/G 3Qe:d_ The audit of specific items J1Mm,LTO 审计的具体项目 r^&{0c&o 'bkecC Receivables: confirmation |,5b[Y"Dt 应收帐款:确认 *~M=2Fj;i ,:QG%Et Inventory: counting, cut-off, confirmation of inventory held by third parties &TSt/b/+W 存货:数量,减值,第三方持有存货的确认 tuK"}HepB (hd^ Payables: supplier statement reconciliation, confirmation ^v3ytS 应付帐款:供应商的申明一致,确认 ;'dw`)~jQ f!*b8ND^R
Bank and cash: bank confirmation o)cd!,h 银行存款和现金:银行的确认 Oe^3YOR#j{ /Yc!m$uCW
Auditing sampling EKk~~PhW 8 审计抽样 kYz)h TvAA 5.Review
#18H
Z4N 复核 8^$}!9B~JZ \rcbt6H
Subsequent events [Ym?"YwVX 随后发生的事件 Rs{L abWmPi lKI1bs]i *(s+u~, I OAR1u} Going concern vAq`*]W+ 持续关注 !~m)_Q5?~ ?y'KX]/ Management representations u=jF\W9 与管理层的交涉沟通 7<AHQ<#@ &m`1lxT Audit finalization and the final review: unadjusted differences <m`HK.|~ 审核定稿和最后审查:未经调整的差异 [sTr#9Z >z
h /lm;.7_J+ 6. Reporting R(=Lhz6R4 报告 v@LK3S/!3 学会计论坛bbs.xuekuaiji.com EkEM|<GNd Appendix q+3Z3v 附录 D.j'n-yw Audit procedure fg%I?ou 审计程序 II)\rVP5