1. Assurance engagements and external audit
保证约定和外部审计 ':!3jZP"m pwFU2}I Materiality, true and fair presentation, reasonable assurance 2/yXY_L 物质性,真实公平的描述,合理的保证 q:Y6fbt<7 e~+(7_2 Appointment, removal and resignation of auditors " K 8&{= 审计人员的的任命、免职和辞职 `%t$s,TiP 6WE&((r^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :H!(?(Pie 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #cj\~T.,, 49+ >f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o%Be0~n' 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 x7P([^i \Y!T>nWn)I Engagement letter
JJ/1daj 约定书(委托书) &jV9* -,~;qSs 2. Planning and risk assessment f{y] 规划和风险评估 \!+-4,CbZY .7
(DxN General principles "t[M'[ `C 一般原则 I#|ocz DR
k]{^C~ Plan and perform audits with an attitude of professional skepticism QU^/[75Ea0 持专业的怀疑态度计划和执行审计工作 ] vC=.&] Ni2]6U Audit risks = inherent risk ×control risk ×detection risk
gd337jw 审计风险=内在风险×控制风险×检查风险 eecw]P_? {fog<1c Risk-based approach v!NB~"LQ 基于风险的办法 "s F Xl DE*MdfP0 Understanding the entity and knowledge of the business yWj9EHQU[ 了解商业的实质和知识 cI*KRCU 2
.[_t/T Assessing the risks of material misstatement and fraud p=!#],[ 评估材料错报和舞弊的风险 /635B*g R<f#r0 3@| Materiality (level), tolerable error 9o-!ecx} 重要性(级别),可容忍误差 ]>tq|R78 %mY| Analytical procedures #F_'}?09% 分析程序 [RAj3Fr0 # v
.L$7O Planning an audit Zxg 1M 规划审计工作 u-m %=2 K*_-5e Audit documentation: working papers QJx9I_ 审计文件:工作底稿 ZhH+D`9 nIf N" The work of others ~O \}/I28 其他机构的文件 }qer '@'B>7C# Rely on the work of experts !G7h9CF|{ 依靠专家的工作 Pj'62[5z 2
9q?$V( Rely on the work of internal audit %$Aqbd 依靠内部审计工作 ($c`s8mp |2z}Xm5\ 3. Internal control @u,+F0Yd 内部控制 [}z?1Gj;W( Yt -W1vl The evaluation of internal control systems :`D'jF^
S 对内部控制系统的评估 brb[})} X]qCS0GD' Tests of control {5>3;. 控制测试 A:/}` '<TD6jBs Substantive procedures (time, nature, extent) t) LU\! 实质性程序(时间,性质,程度) &]w#z=5SXi UmJUt| Transaction cycles: revenue, purchases, inventory, etc. d+tj%7 交易周期:收入,采购,库存等。 Zb]/nP1P
PNf&@ \I;cZ>{u"} 4.Audit evidence lqF>=15 审计证据 Qh^R Ax sH%&+4!3 Obtain sufficient, appropriate audit evidence s3seK6x' 获取足够、适当的审计证据 ,s0
9B ?FN9rhAC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iAK/d)bq 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 /J;;|X#P +kM\
D~D1 The audit of specific items >)LAjwhBp 审计的具体项目 `qE4U4 EJ G2^DSS Receivables: confirmation 0C]4~F x~ 应收帐款:确认 ^uhxURF (v!mR+\x Inventory: counting, cut-off, confirmation of inventory held by third parties gV|Y54}T 存货:数量,减值,第三方持有存货的确认 >5.zk1&H hcyn
Payables: supplier statement reconciliation, confirmation mf}\s]_c 应付帐款:供应商的申明一致,确认 }t\
10nQ n'yl)HA~>` Bank and cash: bank confirmation u#FXW_-TK 银行存款和现金:银行的确认 /l^y}o %? k d+l k: Auditing sampling >Fyu@u 审计抽样 ^#;RLSv
-,^WaB7u\ 5.Review
Ir/:d]N* 复核 pw3(t ;|!MI'Af Subsequent events 7H%_sw5S. 随后发生的事件 +#~O'r]%GG ^sV|ck >yKpM }6l{ .a:Z!KF @V$I?iXV Going concern !R74J=#( 持续关注 ^>^\CP] Aq"PG}Ic Management representations !lhFKb;
与管理层的交涉沟通 &\k?xN ,E?4f
@|X Audit finalization and the final review: unadjusted differences wu 2:'y>n 审核定稿和最后审查:未经调整的差异 <(YF5Xm6$h $@2"{9Z 333u] 6. Reporting ,T$r9!WTM 报告 oIb)
Rq!m 学会计论坛bbs.xuekuaiji.com [/OQyb4F< Appendix p![&8i@ym 附录 A*F9\mjI5 Audit procedure Hd0Xx}3& 审计程序 hM>*a!)U