1. Assurance engagements and external audit
保证约定和外部审计 SRixT+E GV5hmDzRs Materiality, true and fair presentation, reasonable assurance -<'&"- 物质性,真实公平的描述,合理的保证 {=Y.Z1E: .mse.$TK.^ Appointment, removal and resignation of auditors AvN\^
&G 审计人员的的任命、免职和辞职 #^>5,M2 V=@M!;'< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <R6$ kom` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "Zh6j)[o f/r@9\x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZS-O,[ 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 {hr+ENgV d `z),A= Engagement letter s5s'$|h" 约定书(委托书) 1w)#BYc=L ;n9r;$!f 2. Planning and risk assessment "v"w ER? 规划和风险评估 Uv(T
HxVh kO]],Vy` General principles
6<h?%j( 一般原则 llf|d'5Nl B/
(]AWi+ Plan and perform audits with an attitude of professional skepticism v$O%U[e< 持专业的怀疑态度计划和执行审计工作 )1>fQ9 | 'SqG}h Audit risks = inherent risk ×control risk ×detection risk DL ^}?Ve 审计风险=内在风险×控制风险×检查风险 Tn~b#-0 LM*#DLadk Risk-based approach S
z3@h" 基于风险的办法 fNVNx~E #gw ys
Understanding the entity and knowledge of the business .,C8ASfh 了解商业的实质和知识 8?lp:kM !,#42TY*X Assessing the risks of material misstatement and fraud OZ*V7o 评估材料错报和舞弊的风险 =%4
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}Fo Materiality (level), tolerable error X]?qns7 重要性(级别),可容忍误差 J~0_ n]/7UH}(<& Analytical procedures o;+J3\ 分析程序 7R 40t3 7*e7P[LQU Planning an audit vwZrvjP2 规划审计工作 ,= ;d<O8 MY zyg Audit documentation: working papers rUX1Iu7 审计文件:工作底稿 !<wM?Q: Y7{9C*> The work of others <z3:*=! 其他机构的文件 ~aK@M4 >Lh+(M;+F Rely on the work of experts ;:nO5VFOg 依靠专家的工作 N 798(" pPUv8,
% Rely on the work of internal audit \}0J%F1 依靠内部审计工作 -q9`Btz OY'490 3. Internal control IK%fX/tDyc 内部控制 -sais
H6 x0ZEVa0`4 The evaluation of internal control systems x[Xj[O 对内部控制系统的评估 T@PtO"r ~.;S>o[ Tests of control (fc
/"B- 控制测试 @za X\ mK3U*)A
Substantive procedures (time, nature, extent) VU1;ZJE 实质性程序(时间,性质,程度) KGCm@oy FFH9$>A Transaction cycles: revenue, purchases, inventory, etc. :I(-@2?{ 交易周期:收入,采购,库存等。 fr~e!!$H Sri,sZv ~ {sRK 4.Audit evidence 3YyB0BMW 审计证据 ]XX8l:+ b?#k Obtain sufficient, appropriate audit evidence fL9R{=I% 获取足够、适当的审计证据 nu{bEp o(iN}. c Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Xg|_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 q' };.tv mOj6
4}_`" The audit of specific items Jsi [,|G 审计的具体项目 :IFTiq5a; rs$sAa*f Receivables: confirmation #un#~s
7Q 应收帐款:确认 =(kwMJ
B;A^5~b Inventory: counting, cut-off, confirmation of inventory held by third parties _w+ix9Fr? 存货:数量,减值,第三方持有存货的确认 `nA_WS 38IVSK_
Payables: supplier statement reconciliation, confirmation >|jSd2_p 应付帐款:供应商的申明一致,确认 9Ny{2m=Ye -(FVTWi0 Bank and cash: bank confirmation |I7-7d-;/ 银行存款和现金:银行的确认 vpOn0([hS c yq]-B Auditing sampling _@3?yv~ D 审计抽样 OczVOb bS |
fAt[e _E 5.Review
k$nQY 复核 WDr'w' 1c19$KHu Subsequent events (d?sFwOt\ 随后发生的事件 %kXg|9Bx! 7dq*e4z) _I<LB0kgf. w\{oOlE Qs
#7<NQ Going concern EpdSsfDP 持续关注 tjWf`#tH>H Sft
+Gb6 Management representations RS9mAeX4h 与管理层的交涉沟通 y=qiGi[Nc grbUR)f<?- Audit finalization and the final review: unadjusted differences p`mNy
o' 审核定稿和最后审查:未经调整的差异 *L+)R*|:& u0?,CQPL 01&J7A2 6. Reporting tv\_&
({ 报告 N[j*Q 8X_ 学会计论坛bbs.xuekuaiji.com >j}.~$6dj_ Appendix
` Clh; 附录 qrt2BT) Audit procedure [
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[% 审计程序 d"~-D;