1. Assurance engagements and external audit
保证约定和外部审计 d+caGpaR R #f*QXv Materiality, true and fair presentation, reasonable assurance F.rNh`44 物质性,真实公平的描述,合理的保证 \*a7o GyH> H[WsHq;T+9 Appointment, removal and resignation of auditors dmR>u 审计人员的的任命、免职和辞职 V
yOuw9 w}20l F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 96(3ilAt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 sn!E$ls3O +6zW(Ql/
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ux/|D_rlf 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 "=0(a)01p: AfAlDM' Engagement letter kVmRv.zZ 约定书(委托书) 2uCw[iZM nE&`~ 2. Planning and risk assessment =00c1v 规划和风险评估 B5A/Iv)2 *dAQ{E(rO General principles f]_{4Olk 一般原则 S^8C\ E u# TNW. Plan and perform audits with an attitude of professional skepticism yjF;%A/0 持专业的怀疑态度计划和执行审计工作 icrcP ~$A VxP cC+ Audit risks = inherent risk ×control risk ×detection risk K]{x0A 审计风险=内在风险×控制风险×检查风险 74w Df ?lPn{oB9" Risk-based approach 7Mj:bm&9 基于风险的办法 gh?3 [q6 \PzJ66DL! Understanding the entity and knowledge of the business w=QlQ\ 了解商业的实质和知识 Vr^UEu.w? /Kd9UQU Assessing the risks of material misstatement and fraud b)[2t^zG 评估材料错报和舞弊的风险 i^SPNs= Bs3M7zRG Materiality (level), tolerable error
@zCp/fo3 重要性(级别),可容忍误差 $eq*@5B o#Viz: Analytical procedures 5(\H:g\z 分析程序 U [R[VY7 p9y@5z Planning an audit #iiXJnG 规划审计工作 "!B\c9q z 0}JiW R Audit documentation: working papers Z}AhDIw!G 审计文件:工作底稿 J*Q+$Ai~ vf@toYc[E The work of others "?M)2,:A 其他机构的文件 dFl8 'D dJ9v/k_ Rely on the work of experts <~Oy3#{ 依靠专家的工作 V q[4RAd^P E)iX`Xq|0{ Rely on the work of internal audit LTTMxiq[* 依靠内部审计工作 #z5
$_z?_ pSl4^$2XR 3. Internal control ;L@p|]fu 内部控制 m##_U9O u*m|o8 The evaluation of internal control systems "!9FJ Y 对内部控制系统的评估 [OYSNAs*y `uof\D<'] Tests of control
<dKHZ4 控制测试 7NMy1'-q )B9 /P>c Substantive procedures (time, nature, extent) >H,5MM! 实质性程序(时间,性质,程度) H1d2WNr[ 4g)
$(5jI} Transaction cycles: revenue, purchases, inventory, etc. YM,UM> 交易周期:收入,采购,库存等。 )agrx76]3w {rzvZ0-j} &U_T1-UR2 4.Audit evidence yTR5*{?j 审计证据 9yK\<6}}QH w&>*4=^
a Obtain sufficient, appropriate audit evidence 8
+mW 获取足够、适当的审计证据 JYR^k= ^8=e8O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @;X#/dZe 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 F*JbTEOn ~^J9v+ The audit of specific items N *,[(q 审计的具体项目 2Mu3]2> zXW;W$7V4 Receivables: confirmation [
e#[j{ 应收帐款:确认 pN{XGkX. .umN>/o[ Inventory: counting, cut-off, confirmation of inventory held by third parties 5^Ny6t 存货:数量,减值,第三方持有存货的确认 *>k6n5% #G\Ae:O Payables: supplier statement reconciliation, confirmation 6Z5$cR_vC7 应付帐款:供应商的申明一致,确认 sitgz)Ki^ F8xu&Vk0: Bank and cash: bank confirmation MM*9Q`cB 银行存款和现金:银行的确认 @o6! Flaqgi/j Auditing sampling w>4( hGO 审计抽样 H<"EE15 bD=R/yA 5.Review
r_MP[]f|0 复核 {S`Rr/E|% |fY#2\)Yx Subsequent events 5&_R+g 随后发生的事件 qga\icQr k)zBw(wr em2Tet mr,GHx #n+sbx5~7 Going concern =N2@H5+7 持续关注 s$~H{za wj8\eK)]L Management representations %reW/;)l{ 与管理层的交涉沟通 :BF
WX jGYl*EBx Audit finalization and the final review: unadjusted differences O
I:T#uk5 审核定稿和最后审查:未经调整的差异 CoV@{Pi s>=$E~qq Lr Kx 6. Reporting _8 l=65GW 报告 /^G1wz2 学会计论坛bbs.xuekuaiji.com AwAUm 2^ Appendix =m:xf&r# 附录 T'
%TMA Audit procedure |gA~E>IqF 审计程序 D4ESo)15'