1. Assurance engagements and external audit
保证约定和外部审计 >F;yfv; /Au7X'} Materiality, true and fair presentation, reasonable assurance Kl*/{&,P 物质性,真实公平的描述,合理的保证 ~G8haN4 V(6Ql
j7 Appointment, removal and resignation of auditors IlMst16q5 审计人员的的任命、免职和辞职 A{\!nq_~N 7^Y`'~Y^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &=v5M9GR] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8"J6(KS u!I
=|1s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior EZ)GW%Bm2 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 vOBXAF Wi
zVw&Iv Engagement letter !FbW3p f 约定书(委托书) EdS7m,d ~{np G 2. Planning and risk assessment MF4B 2d 规划和风险评估 <l^#FH Ve\P ,. General principles hbTJXP~~? 一般原则 (Z at|R.F v^(J+d_> Plan and perform audits with an attitude of professional skepticism '=>l& ; 持专业的怀疑态度计划和执行审计工作 oJVpJA0IA 6g%~~hX Audit risks = inherent risk ×control risk ×detection risk QhmOO-Z? 审计风险=内在风险×控制风险×检查风险 _Wo(;'
. d8/KTl Risk-based approach L
^{C4}x= 基于风险的办法 ^TCfj^FP <~35tOpv Understanding the entity and knowledge of the business #i[V{J8.p 了解商业的实质和知识 ,HfdiGs}j %1%@L7wP> Assessing the risks of material misstatement and fraud 1Et{lrgh
f 评估材料错报和舞弊的风险 u#v];6N &8QkGUbS< Materiality (level), tolerable error \Gz
79VW 重要性(级别),可容忍误差 ? ]hS^& 2"L a}Vx2 Analytical procedures SSa0x9T 分析程序 A<[X@o}92 8Z(\iZ5Rgj Planning an audit 6ragRS/'x 规划审计工作 (t2vt[A6ph &3bh K5P Audit documentation: working papers khfWU 审计文件:工作底稿 #=aT Sw X
!yf7y/qY The work of others gL6.,4q+1 其他机构的文件 x_.}C
% y_N h5 Rely on the work of experts wxo{gBq 依靠专家的工作 *aS[^iX?s xY1@Ja Rely on the work of internal audit Hrj@I?4 依靠内部审计工作 F)hUT@ JD{AwE@Ro 3. Internal control )dZ1$MC[ 内部控制 UaV8!Z> eAbp5}B The evaluation of internal control systems X16r$~Pb 对内部控制系统的评估
Dh B*k<S k2ZMDU Tests of control ,kw:g&A 控制测试 @w@ `-1 [,|;rt\o> Substantive procedures (time, nature, extent) glgXSOj 实质性程序(时间,性质,程度) d m$iiRY _$BH.I Transaction cycles: revenue, purchases, inventory, etc.
&L4>w.b"N 交易周期:收入,采购,库存等。 f&L8<ASFo uE:`Fo=y yc3i> w` 4.Audit evidence k{w
审计证据 QN OA6
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qIpO Obtain sufficient, appropriate audit evidence xzOM\
Nq?O 获取足够、适当的审计证据 c-bTf$6} 5qQ\ H} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [eO6H2@=z 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 3IDX3cM9 iE=:}"pI" The audit of specific items W``
-/ 审计的具体项目 SH#!
Y sD,FJ:dy Receivables: confirmation b<"LUM*; 应收帐款:确认 i4r8146D[ Xe> Inventory: counting, cut-off, confirmation of inventory held by third parties 8I,/ysT: 存货:数量,减值,第三方持有存货的确认 %E
`=c]! w]=c^@t_ Payables: supplier statement reconciliation, confirmation }@Ou]o 应付帐款:供应商的申明一致,确认 1i:Q
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F s.9_/cFWB Bank and cash: bank confirmation f,QBj{M, 银行存款和现金:银行的确认 P_Ni
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|FH|l#bu> Auditing sampling px=r~8M9} 审计抽样 V[baGNe E.+BqWZ! 5.Review
|;MW98 A 复核 f4r)g2Zb[ 6`U]%qx_I Subsequent events #CTHCwYo
随后发生的事件 lko
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7K^(E9 Going concern qhqqCVrsW 持续关注 $V2.@X _&|<(m&." Management representations N4[^!}4 与管理层的交涉沟通 Y!
w {,\3 N/i {j.= Audit finalization and the final review: unadjusted differences 4]mAV\1 审核定稿和最后审查:未经调整的差异 ]gG&X3jaKq 4+'d">+| /aX5G 6. Reporting r0/o{Y|l6 报告 ~#y( ]Xec2 学会计论坛bbs.xuekuaiji.com ?)L X4GY Appendix A~%h*nZc%I 附录 APM!xX=N Audit procedure 35PIfqm 审计程序 t'im\_$F