1. Assurance engagements and external audit
保证约定和外部审计 e#S0Fk)z BUsV|e
\ Materiality, true and fair presentation, reasonable assurance fQdK]rLj 物质性,真实公平的描述,合理的保证 -oP'4QVb ,R2U`EO; Appointment, removal and resignation of auditors KOh
A) 审计人员的的任命、免职和辞职 VU
wC-) /.1.MssQM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (V?: ] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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dc :J/M,3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hgj <>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 `$TRleSi S1S;F9F Engagement letter >V$ Gx>I 约定书(委托书) !.TLW B*3Y!! 2. Planning and risk assessment [yS#O\$'e 规划和风险评估 x@KZ] g(|{')8?d General principles {d<;BLA 一般原则 r]Lc9dL XYrJ/!*. Plan and perform audits with an attitude of professional skepticism 8|%^3O 0X 持专业的怀疑态度计划和执行审计工作 >e,mg8u6$ 4\M.6])_ Audit risks = inherent risk ×control risk ×detection risk `bjizS'^ 审计风险=内在风险×控制风险×检查风险 ?OlV"zK kgi>}
% Risk-based approach cV{o?3<:B 基于风险的办法 3?n>yS @]aOyb@ Understanding the entity and knowledge of the business v<Kmq-b 了解商业的实质和知识 uxaYCa? }Gyqq6Aeb Assessing the risks of material misstatement and fraud JM- t<
. 评估材料错报和舞弊的风险 ]X Z-o>+, 9ZXlR?GA Materiality (level), tolerable error j _L@U2i 重要性(级别),可容忍误差 r.ZF_^y}+ f"1>bW>R+ Analytical procedures $37
g]ZD 分析程序 mZz="ZLa: sZGj"_-Hzu Planning an audit PjA6Ji;Hu 规划审计工作 c(;a=n(E# YjOs}TD lx Audit documentation: working papers 4;`oUt
'. 审计文件:工作底稿 O3DmNq$dz 3"n\8#X{ The work of others fjk\L\1 其他机构的文件 ?`zXLY9q7 R218(8S Rely on the work of experts 'R`tLN 依靠专家的工作 YQJ==C1 8{`?=&%6 Rely on the work of internal audit @Z>ZiU,^ 依靠内部审计工作 Urr#N ]0hrRA` 3. Internal control +6wiOHB` 内部控制 J:&[59 J]f3CU,<N The evaluation of internal control systems ;bHV 对内部控制系统的评估 tyaA\F57 w2_bd7Wp< Tests of control nWQ;9_qBB 控制测试 w?kJ+lmOQy M@0;B30L Substantive procedures (time, nature, extent) ok|qyN+ 实质性程序(时间,性质,程度) mU}F!J#6 .`>y@p! Transaction cycles: revenue, purchases, inventory, etc. jReXyRmo({ 交易周期:收入,采购,库存等。 b#7{{
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%jPH K2%w0ohC 4.Audit evidence g1t0l%_7^ 审计证据 Reatdh
V< k8N^ Obtain sufficient, appropriate audit evidence _6ay-u 获取足够、适当的审计证据 23~Sjr
[JF150zr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UTXSeNP 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 vWGwVH/K Y>'|oygHA The audit of specific items J9~g|5 审计的具体项目 y!!2WHvE tHzZ@72B7 Receivables: confirmation BcI|:qv| 应收帐款:确认 3}e%[AKh K tNY_&xd Inventory: counting, cut-off, confirmation of inventory held by third parties 9k{PBAP 存货:数量,减值,第三方持有存货的确认 E*+{t~ fW?o@vlO Payables: supplier statement reconciliation, confirmation Ja9e^`i; 应付帐款:供应商的申明一致,确认 l\C.",CEcc nqLA}u4IM Bank and cash: bank confirmation l+V>]?j 银行存款和现金:银行的确认 8<Hf"M cTG|fdgMW Auditing sampling R?]02Q 审计抽样 ynbuN x* ght$9>'n 5.Review
%n*-VAfE\ 复核 8YbE`32 EAM5{Nc Subsequent events qT+%;( 随后发生的事件 MG.`
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y$gW) aTt12Sc ;3@cy|\: Going concern ?"g! 持续关注
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Y >D4#y Management representations k?,1x~ 与管理层的交涉沟通 HPZ}*m' _fKou2$yz Audit finalization and the final review: unadjusted differences 2 O%`G+\) 审核定稿和最后审查:未经调整的差异 "yS _s s=;uc]9g `G}TG( 6. Reporting P09;ng67 报告 sc}~8T 学会计论坛bbs.xuekuaiji.com #~
)IJ Appendix h-[VH% 附录 <P=twT;P Audit procedure WHj'dodS 审计程序 9@Jtaq>jf