1. Assurance engagements and external audit
保证约定和外部审计 KXTk.\c CEk[&39" Materiality, true and fair presentation, reasonable assurance x^3K=l;N 物质性,真实公平的描述,合理的保证 ;Qd'G7+
mC]Krnx Appointment, removal and resignation of auditors PJb/tKC 审计人员的的任命、免职和辞职 !6.LSY,E d;%~\+)x4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1|*% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MXVCu"g% (N}\Wft% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3Mh_&%!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 S@\&^1;4Hv "`K73M,c?9 Engagement letter g3n>}\xG> 约定书(委托书) M9V
,;* ADP[KZO$4 2. Planning and risk assessment ;rJ#>7K 规划和风险评估 YbVZK4 On4Vqbks General principles {KqW<X6Hp 一般原则 -?T|1FA, sN[q.M? Plan and perform audits with an attitude of professional skepticism N*w{NB 7L 持专业的怀疑态度计划和执行审计工作
#6AcM" tchpO3u, Audit risks = inherent risk ×control risk ×detection risk DKQQZ`PF 审计风险=内在风险×控制风险×检查风险 eF8um$t9 ue
*mTMN Risk-based approach D5T0o"A 基于风险的办法 7Il
/+l( iaJN~m\
M Understanding the entity and knowledge of the business K!jau|FS 了解商业的实质和知识 x@@k_'~t% x
s
>Y Assessing the risks of material misstatement and fraud A-hWg; 评估材料错报和舞弊的风险 mnMY)-6C K0^+2lx Materiality (level), tolerable error QZ-6aq\sgp 重要性(级别),可容忍误差 ?IG+U TI 0w^awT<
$6 Analytical procedures >>7m'-k%D 分析程序 j|% C?N d~d~Cd` V Planning an audit (P:.@P~ 规划审计工作 Yi"jj;!^S &
V/t0 Audit documentation: working papers [VB\T|$ 审计文件:工作底稿 W
Aw} ?&k A^7Y% The work of others LTY(6we- 其他机构的文件 g|3FJA/ :'dH)yO Rely on the work of experts 7^8<[8 依靠专家的工作 |w^nCsv Y'LIk Q\ Rely on the work of internal audit I'uRXvEr7 依靠内部审计工作 _1Iw"K49Qx v?1xYG@1 3. Internal control ZYW=#df R 内部控制 0/%VejZ' qxwD4L`S The evaluation of internal control systems Q_R&+@ju 对内部控制系统的评估 [.
iz<Yh z Tt6L6:u Tests of control b_0Xi 控制测试 b{d@:" UG9 Ha Substantive procedures (time, nature, extent) 3m`y?Dd 实质性程序(时间,性质,程度) A=k{Rl{LA Zz04Pz1 Transaction cycles: revenue, purchases, inventory, etc. q:v&wb% 交易周期:收入,采购,库存等。 Z4Qq#iHZR ('p~h-9Vi j1,ir
4.Audit evidence $'VFb=?XrK 审计证据 1~q|
%"J *9Nq^
+ Obtain sufficient, appropriate audit evidence -5yEd>Z 获取足够、适当的审计证据 Y;XEC;PXD ]q@6&]9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ) crhF9 !4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 MY}B)`yx= o;@T6-VH The audit of specific items jz;"]k 审计的具体项目 rt\4We,7 i/UHDqZ Receivables: confirmation 5zF7yvS.w 应收帐款:确认 Lm }:` +Te;LJP Inventory: counting, cut-off, confirmation of inventory held by third parties "M.vu}~> 存货:数量,减值,第三方持有存货的确认 +O@0gl }A`4ae= Payables: supplier statement reconciliation, confirmation e[7n`ka
' 应付帐款:供应商的申明一致,确认 *G#W],~0 ZK@ENfG Bank and cash: bank confirmation uN1O(s 银行存款和现金:银行的确认 8?O6IDeW G? "6[w/p Auditing sampling Ytnk^/Z1L 审计抽样 xeX Pc7JG rBZ0(XSZQ 5.Review
2 -uL 复核 0)'^vJe 3X&}{M:Qo Subsequent events N?h=Zl| 随后发生的事件 TnqspS2;R Ln})\
UDK) /gKX%`ZF/r ^MGgFS]G iC`K$LY4W Going concern n%]1p36 持续关注 Og?]y ^y 7N/v Management representations r-+ .Ax4L" 与管理层的交涉沟通 ,tZWPF- ?j{LE-( Audit finalization and the final review: unadjusted differences mh"&KX86W 审核定稿和最后审查:未经调整的差异 G:QaWqUb eFUJASc eEIa=MB* 6. Reporting '
8v^.gZ 报告 %W=S*"e- 学会计论坛bbs.xuekuaiji.com !52]'yub Appendix ;5A 附录 }^;Tt-*k Audit procedure r(IQ)\GR 审计程序 D}wM$B@S