1. Assurance engagements and external audit
保证约定和外部审计 ^c<ucv6. Nd`%5%':: Materiality, true and fair presentation, reasonable assurance plUZ"Tr 物质性,真实公平的描述,合理的保证 vtw6FX_B Rec6c&5_ Appointment, removal and resignation of auditors [baiH|5> 审计人员的的任命、免职和辞职 |?rNy=P, >_e]C}QUr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q o?O:
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4
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W Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d`P7}*;` 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 d\p,
2 [pl'| B Engagement letter PUF/#ck 约定书(委托书) (&}i`}v_ |K6REkzr 2. Planning and risk assessment \n{qsf: 规划和风险评估 sArhZ
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|a0h7e General principles 8dZ0rPd? 一般原则 j/>$, V=zi
>o` Plan and perform audits with an attitude of professional skepticism '$|[R
98 持专业的怀疑态度计划和执行审计工作 %ZNI:Uh 6I1,:nLL< Audit risks = inherent risk ×control risk ×detection risk ]%|GmtqZs, 审计风险=内在风险×控制风险×检查风险 J/\V%~
1F lLp^Gt^}w( Risk-based approach 7N-w eX 基于风险的办法 'qjeXqGH$ $UgA0]qn Understanding the entity and knowledge of the business o=21|z 了解商业的实质和知识 2W/?q!t ~MS\
Assessing the risks of material misstatement and fraud Db)?i?o}t 评估材料错报和舞弊的风险 KMU4n-s"o Tsgk/e9K2? Materiality (level), tolerable error q8s0AN'@t' 重要性(级别),可容忍误差 -M[$Z y^ ^SxY IFL Analytical procedures >;L6xt3 分析程序 G>wqt@%r9 @c<3b2 Planning an audit zoOaVV&1 规划审计工作 ANJ$'3tg x*?x=^I{ Audit documentation: working papers LM}
Ib. 审计文件:工作底稿 HR
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$io The work of others XLAN Np%E 其他机构的文件 s0DGC
AT9q3 Rely on the work of experts c8L~S/t 依靠专家的工作 hg+X(0 }"=AG Rely on the work of internal audit *tgnYa[l 依靠内部审计工作 3~}uqaGt *Txl+zTY 3. Internal control enp)-nS0 内部控制
TQx.KM>y kMtwiB|7j The evaluation of internal control systems r41\r,`Dj 对内部控制系统的评估 4F
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[c+. Tests of control ^1Zeb$Nw' 控制测试 9T|IvQK8 %,D<O,N Substantive procedures (time, nature, extent) 0JlZs] 实质性程序(时间,性质,程度) J.ck~;3 COW}o~3-4 Transaction cycles: revenue, purchases, inventory, etc. Y}uCP1v 交易周期:收入,采购,库存等。 FI3)i>CnW 0%m)@ukb +m8!U=Zi 4.Audit evidence G8r``{C! 审计证据 zipS
]YD (N&lHLy Obtain sufficient, appropriate audit evidence r6&54f 获取足够、适当的审计证据 UEozAY P?t"jKp' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B
x (uRj 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 [P 06lIO \T<$9aNb The audit of specific items Kj<^zo%w 审计的具体项目 GDD '[; UN zlN Receivables: confirmation %*&UJpbA 应收帐款:确认 Sqo
:- c05 %iv Inventory: counting, cut-off, confirmation of inventory held by third parties (;q\}u 存货:数量,减值,第三方持有存货的确认 wg0 \_
@3 |b-]n"}c> Payables: supplier statement reconciliation, confirmation U7I qST 应付帐款:供应商的申明一致,确认 9nH?l{As nS&3?lx9_ Bank and cash: bank confirmation 2n `S5(V 银行存款和现金:银行的确认 )l!3( ]R=,5kK3 Auditing sampling RTv
qls 审计抽样 (iR
ide oI.G-ChP 5.Review
tUgEeh6 复核 }S3qBQTYL ]ut5S>," Subsequent events w^LuIbA 随后发生的事件 t
0-(U\ *Mw_0Y NcP.;u;` =e8bNg %/YcL6o( Going concern 7f~Sf 持续关注 40|,*wi TEMw8@b Management representations *X4PM\ck 与管理层的交涉沟通 xCYE
B}o9r i:Zm*+Gi Audit finalization and the final review: unadjusted differences F35#dIs`& 审核定稿和最后审查:未经调整的差异 $*kxTiG!7 ^;Sy. W&` 9Ffp2NW`; 6. Reporting Dgx8\~(E' 报告 xY$iz)^0& 学会计论坛bbs.xuekuaiji.com mWyqG*-Hb Appendix k<cgO[m 附录 1?| flK Audit procedure RKPD4e>% 审计程序 |
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