1. Assurance engagements and external audit
保证约定和外部审计 0',buJncV /8l@ndZf Materiality, true and fair presentation, reasonable assurance
S!$S'{f< 物质性,真实公平的描述,合理的保证 (j@c946z"" `'XN2-M8 Appointment, removal and resignation of auditors zvq}7, 审计人员的的任命、免职和辞职 7 qn=W z3L=K9) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Pn9;&`t
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D~i 5E9s5 I2RXw Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k+"7hf=C| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 R(&3})VOa wM7Iu86 Engagement letter y*sVimx 约定书(委托书) Qt>kythi gSwHPm%zn 2. Planning and risk assessment Ev3'EA~` 规划和风险评估 svxjad@l/
k%Tp9x$ General principles u
]O}Ub` 一般原则 E24}?t^
| owA8hGF Plan and perform audits with an attitude of professional skepticism $vO<v<I'Gb 持专业的怀疑态度计划和执行审计工作 K$}K2w V?.=_T< Audit risks = inherent risk ×control risk ×detection risk ?Q"<AL>Z 审计风险=内在风险×控制风险×检查风险 7\yh(+ kN hPG@
iX|V Risk-based approach o(?9vU 基于风险的办法 (
[a$Z2m L.-qTh^P Understanding the entity and knowledge of the business j(;ou?Uh 了解商业的实质和知识 -Q<OSa=' h~qvd--p0 Assessing the risks of material misstatement and fraud r|u R!=*|? 评估材料错报和舞弊的风险 keD?#yY V"K.s2U^ Materiality (level), tolerable error >+;}"J 重要性(级别),可容忍误差 H$^9#{ ]:2Ro:4Yv Analytical procedures baTd;`Pn 分析程序 "x;FE<I ft@#[Bkx Planning an audit yk4py0xVl 规划审计工作 Hl(W'>*oL Lh-Y5(c
o Audit documentation: working papers reYIF* 审计文件:工作底稿 3"my!}03 OKau3T] The work of others :?z@T[- 其他机构的文件 bcuUej: RZq_}-P,.c Rely on the work of experts e8:O2!HW 依靠专家的工作 `S?_=JIX :iE`=( o Rely on the work of internal audit D_ej%QtB@ 依靠内部审计工作 %cDTq&Q uuh._H}- 3. Internal control ?kV_!2U)'K 内部控制 %$)Sz[= n[i:$! , The evaluation of internal control systems iDgc$'%? 对内部控制系统的评估 `e7v
Sp A4d3hF~ l` Tests of control n++ak\ 控制测试 b"td]H3h 4XiQ8"C Substantive procedures (time, nature, extent) /']
`}*d 实质性程序(时间,性质,程度) #ifjQ7(: oL>o*/ Transaction cycles: revenue, purchases, inventory, etc. Y![i=/ 交易周期:收入,采购,库存等。 e iH&<AH 2t?>0)*m =)iA
U/*N 4.Audit evidence xa?auv! 审计证据 ,|zwY~lt5 #-"C_~-MH Obtain sufficient, appropriate audit evidence |?f~T"|> 获取足够、适当的审计证据 ,PKUgL}w s6;ZaU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r@'~cF]m 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 E2.!|u2 { VM^K1 The audit of specific items D=5%lL 审计的具体项目 M#8_Qbvfk Rf=-
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% Receivables: confirmation k"/}9[6:U5 应收帐款:确认 Lke!VS!P& !@T~m1L
eY Inventory: counting, cut-off, confirmation of inventory held by third parties 4Uwcc):f 存货:数量,减值,第三方持有存货的确认 3_i29ghv G/( tgQ Payables: supplier statement reconciliation, confirmation W ,]Ua] 应付帐款:供应商的申明一致,确认 brqmi<*9"[ /;}o0
DYeW Bank and cash: bank confirmation v806f
8
银行存款和现金:银行的确认 K\lu;
i~4$V Auditing sampling 9r
8bSV3` 审计抽样 e>
uq/|.! l?^}n(_. 5.Review
@zt "Y~9i 复核 >pq=5Ha& C,<FV+r=^ Subsequent events b'`C<Rk 随后发生的事件 q((%sWp m^tf=O< {k'$uW` /(
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Going concern qUQP.4Z9 5 持续关注 og*ti!Z `Q>qmf_Fi Management representations axkNy}ct 与管理层的交涉沟通 R:44Gv7 Te>m9Pav Audit finalization and the final review: unadjusted differences A_.}-dzF 审核定稿和最后审查:未经调整的差异
.;:dG a{kLAx[> U\"FYTC 6. Reporting jhka;m 报告 FJ|JXH* 学会计论坛bbs.xuekuaiji.com ,esUls'nz' Appendix _U~~[I 附录 >
H]|R }h Audit procedure 1#vi]CX 审计程序 )u=a+T