1. Assurance engagements and external audit
保证约定和外部审计 cgsM]2ZYs B^Q\l!r Materiality, true and fair presentation, reasonable assurance P}o:WI4.cB 物质性,真实公平的描述,合理的保证 CjM+%l0MW m~~_iz_* Appointment, removal and resignation of auditors N<+
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<>9 审计人员的的任命、免职和辞职 3%m2$\ H,qIHQW
# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gZgb-$b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~$>l@> xX nMD^x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d$s1l 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 4VPL
-":6 W-%oj.BMA Engagement letter \t'(&taX< 约定书(委托书) 4EzmH)4G
>2`)S{pBD 2. Planning and risk assessment S#qd#Zk|Y 规划和风险评估 Nm%&xm (,P
O( General principles ,+P!R0PNH 一般原则 I,vy__sZ DF'-dh</* Plan and perform audits with an attitude of professional skepticism r00waw>C\ 持专业的怀疑态度计划和执行审计工作 y]9
3z!#Z .ps'{rl8 Audit risks = inherent risk ×control risk ×detection risk bp2l%A; 审计风险=内在风险×控制风险×检查风险 ^8aj\xe( ,St#/tu Risk-based approach =)m2u2c M 基于风险的办法 $<2r;'?0D ?:Y{c#w> Understanding the entity and knowledge of the business d<.
hkNN 了解商业的实质和知识 Z}.N4 / *. l,_68 Assessing the risks of material misstatement and fraud ?hvPPEJf 评估材料错报和舞弊的风险 n'0^l?V F{ J>=TC Materiality (level), tolerable error :kq J~ 重要性(级别),可容忍误差 D61CO-E(D
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2ux3D Analytical procedures O5{!CT$ 分析程序 |\2zw _o >-
]tOH,0 Planning an audit #_y#sDfzh 规划审计工作 !>
-cMI6E (=0W[@k Audit documentation: working papers M hNzmI&` 审计文件:工作底稿 z`((l#( >>=lh The work of others B#AAG*Ai8 其他机构的文件 V(1Ldl'a `C`CU?D Rely on the work of experts pj&vnX6O^ 依靠专家的工作 0G1? ?1i>b-> Rely on the work of internal audit n;Tpf<*U 依靠内部审计工作 9=pG$+01OR 5b3Wt7 3. Internal control :}TT1@ 内部控制 !p4w
8 z:bxnM2\ The evaluation of internal control systems Q.#@xaX'{` 对内部控制系统的评估 {NXc<0a( $q]((@i. Tests of control YvE$fX= 控制测试 bKj#HHy\I ge:UliHJ Substantive procedures (time, nature, extent) 6Lz{/l8 实质性程序(时间,性质,程度) ?JDZDPVJ) /]2-I_WB Transaction cycles: revenue, purchases, inventory, etc. mZ3i#a4 交易周期:收入,采购,库存等。 [t5:4
Iq 048BQ xi8RE@gm 4.Audit evidence qlD+[`=b 审计证据 F=yrqRS= L B1ui Obtain sufficient, appropriate audit evidence *O,\/aQ+ 获取足够、适当的审计证据 AJ` b-$Q Teu4 ; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .,(bDXl? 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 5c($3Pno= u&?J+ The audit of specific items 1uz9zhG>< 审计的具体项目 {^>
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x:b0G Receivables: confirmation .]0B=w* Z 应收帐款:确认 rBa <s A>(m}P Inventory: counting, cut-off, confirmation of inventory held by third parties lidzs<W-fW 存货:数量,减值,第三方持有存货的确认 oQI3Yz yZ)GP!cM4c Payables: supplier statement reconciliation, confirmation !/ TeTmo 应付帐款:供应商的申明一致,确认 K/79Tb- }legh:/*?O Bank and cash: bank confirmation T5.1q
r L 银行存款和现金:银行的确认 \ F#mwl,>" ~b/lr
Auditing sampling dN\Byl(6 审计抽样 ZW }*]rg > xkl7D 5.Review
5 :6^533] 复核 VI0^Zq!6R ?Z
{4iF Subsequent events Q
,30 随后发生的事件 s t P~/} 6|wiZw //]g78]=O ^'!]|^ 8<t6_* f Going concern gN1b?_g 持续关注 A-1Wn^,>* m619bzFlB Management representations $Ua
vM| 与管理层的交涉沟通 `
4__X; vg"y$% Audit finalization and the final review: unadjusted differences f305 yo 审核定稿和最后审查:未经调整的差异 SkBa- *MC 8PB(<|}u v+f:VA 6. Reporting vpcx 1t< 报告 j9u/R01d 学会计论坛bbs.xuekuaiji.com WM5s Appendix
v Ic0V 附录 IlG)=?8XZ Audit procedure -;&aU;k 审计程序 n3t1'_/TU}