1. Assurance engagements and external audit
保证约定和外部审计 'iF%mnJ .Sn{a}XP4 Materiality, true and fair presentation, reasonable assurance Zj!,3{jX^ 物质性,真实公平的描述,合理的保证
V]; i$ tVO}{[U} Appointment, removal and resignation of auditors 4~3
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=T* 审计人员的的任命、免职和辞职 -N% V5 TN D
h;5hu2" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _qR?5;v 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n<bU' n "o+?vx- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W03mdRW 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 {j9TzR |YsR;=6wT Engagement letter Nd]F 33|X 约定书(委托书) 4P[MkMoC {=3A@/vM 2. Planning and risk assessment m=sEB8P 规划和风险评估 u>)h 'bJGQ[c General principles A[uE#T^ 一般原则 >U,&V%y ed`"xm Plan and perform audits with an attitude of professional skepticism L&DjNu`!9 持专业的怀疑态度计划和执行审计工作 a51e~mg Z` lwq:0Rj@Q Audit risks = inherent risk ×control risk ×detection risk ",3v%$> 审计风险=内在风险×控制风险×检查风险 :-}K:ucaj V
\Gs&> Risk-based approach JyZuj>`
6 基于风险的办法 7JGc9K+Av zI4rAsysL Understanding the entity and knowledge of the business _i {Y0d+ 了解商业的实质和知识 4?1Qe\A^ y
62f{ks_/ Assessing the risks of material misstatement and fraud D#L(ZlD4 评估材料错报和舞弊的风险 ,Q56A#Y\ ]B,tCBt Materiality (level), tolerable error h40;Q<D 重要性(级别),可容忍误差 ~jL%l T4]2R Analytical procedures O3@DU#N&s 分析程序 >^~^#MT x6`mv8~9Db Planning an audit 86OrJdD8 规划审计工作 >t3_]n1e -n.m "O3 Audit documentation: working papers ^AH[]
sE_ 审计文件:工作底稿 fgd2jr3T (M$0'BV0 The work of others uK@d?u!`
其他机构的文件 Jz`jN~ ;&&<zWq3h Rely on the work of experts AOZ C D{ 依靠专家的工作 BQ0?B*yqd oj djy#: Rely on the work of internal audit 20V~?xs~ 依靠内部审计工作 9>&zOITTaL K khuPBd2 3. Internal control OP1`!P y 内部控制 FE\E%_K'n7 Uw("+[ 5O0 The evaluation of internal control systems S/XU4i:aV 对内部控制系统的评估 &`I(QY D6Ad
"|Z Tests of control vW=-RTRH 控制测试 +r3)\L{U 'IX1WS&\" Substantive procedures (time, nature, extent)
wnokP 实质性程序(时间,性质,程度) fB3Jp~$ Ma|4nLC} Transaction cycles: revenue, purchases, inventory, etc. #S
HeK 4 交易周期:收入,采购,库存等。 3:x(2 A }qiZ%cT.G wtek5C^ 4.Audit evidence 'Tm1Mh0Fso 审计证据 ,,{;G'R|
syR"p,3EC Obtain sufficient, appropriate audit evidence U*[E+Uq}:N 获取足够、适当的审计证据 {nV/_o$$ mITB\,,G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /Sj~lHh 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 *DPX4
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yI|%KH The audit of specific items XYo,5- 审计的具体项目 rRq60A rM7qBt Receivables: confirmation J{ju3jo 应收帐款:确认 ",b:rgpRp bgorW"' Inventory: counting, cut-off, confirmation of inventory held by third parties ">bhxXeiN 存货:数量,减值,第三方持有存货的确认 _= v4Iz0 EH|+S Payables: supplier statement reconciliation, confirmation |'?vlUCd 应付帐款:供应商的申明一致,确认 ({!!b"B2 }Z"iW/?" Bank and cash: bank confirmation FW |&
iS$ 银行存款和现金:银行的确认 dTg`z,^F \1<
'XVS Auditing sampling 6HY): M&? 审计抽样 Wzl/ @CPM J9mK9{#q 5.Review
j*DPW)RkKX 复核 [KK
|_ ZQfxlzj+X Subsequent events
|Vpp'ipr 随后发生的事件 IA` voO$ *9j'
@2!M t*(bF[? XZ%,h <<>+z5D+ Going concern fa/S!%}fO 持续关注 {zb'Z Yz .==D?#bn Management representations p1KhI;^ 与管理层的交涉沟通 #%E`~&[ .t@|2 Audit finalization and the final review: unadjusted differences ;b {#$#`= 审核定稿和最后审查:未经调整的差异 !zE{`Ha~ ,{0Y:/T' Ce}`z
L 6. Reporting c<$<n 报告 N!K%aH~O 学会计论坛bbs.xuekuaiji.com
Pm/<^z% Appendix i6if\B 附录 P~\rP6
; Audit procedure Zex
C3LD" 审计程序 A%8
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