1. Assurance engagements and external audit
保证约定和外部审计 +|b#|>6 ?$ov9U_ Materiality, true and fair presentation, reasonable assurance </
"Wh4>C 物质性,真实公平的描述,合理的保证 GOGS"q shL_{} Appointment, removal and resignation of auditors mE1Vr 审计人员的的任命、免职和辞职
AV|:v3 )MSCyPp5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !( +M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZvQZD=,F }f_@@#KB? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6HJsIeQ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 w2V:x[ <,it<$f# Engagement letter +w(6#R8u5 约定书(委托书) N-b'O`C j~S=kYrGM 2. Planning and risk assessment nh0gT>a>@ 规划和风险评估 h?;03>6A&] x4>"m(&% General principles *2N0r2t& 一般原则 pg!oi?Jn 9=6BQ`u Plan and perform audits with an attitude of professional skepticism 6Ad UlPM 持专业的怀疑态度计划和执行审计工作 OGLA1}k4 pYm#iz Audit risks = inherent risk ×control risk ×detection risk ">_|!B&wb^ 审计风险=内在风险×控制风险×检查风险 ~`Vo0Z*S op2Zf?Bx{+ Risk-based approach 9@lG{9id? 基于风险的办法 %Qb}z@>fJk 55TFBDc Understanding the entity and knowledge of the business
LjEMs\P\ 了解商业的实质和知识 u\iKdL 0~_I9|FN Assessing the risks of material misstatement and fraud q&3(yhx 评估材料错报和舞弊的风险 W5Jy"]^I ar
7.O;e Materiality (level), tolerable error ZybfqBTD&c 重要性(级别),可容忍误差 Gg
GjBt DWx;cP8[ Analytical procedures 8[t*VIXI 分析程序 +t*I{X( a(|0'^ Planning an audit "".a(ZGg 规划审计工作 G#f3
WpD pbqk Audit documentation: working papers 3G 5xIr6
审计文件:工作底稿 R}3th/ qf lTN^c? The work of others 3LJ\y 其他机构的文件 .X(qs 1 ;.xKVH/@ Rely on the work of experts )h>dD 依靠专家的工作 FYu30 @].!}tz Rely on the work of internal audit `'P&={p8 依靠内部审计工作 9An\uH)mL sUR5Q/Q 3. Internal control D%?9[Qb 内部控制 )K::WqR%w) B<Cg_C The evaluation of internal control systems Y`$\o 对内部控制系统的评估 #u+qV!4 }M"])B I
Tests of control t5i58@{~ 控制测试 tQxxm=> W?!rqo2SP Substantive procedures (time, nature, extent) 9C Ki$L 实质性程序(时间,性质,程度) wL]#]DiE mea}
9]c Transaction cycles: revenue, purchases, inventory, etc. }wBpBw2J 交易周期:收入,采购,库存等。 -#G>`T~ ^r(]S
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JV4fL~ 4.Audit evidence i|,}y`C# 审计证据 U7g,@/Qx j"pyK@v2B Obtain sufficient, appropriate audit evidence O8v9tGZoh 获取足够、适当的审计证据 $\1M"a}F PBE i"`i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =oiz@Q @H 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 T*C
F5S m J$[X The audit of specific items kz("LI] 审计的具体项目 n_Y7*3/b-o qkp0' f*} Receivables: confirmation Uugq.'> 应收帐款:确认 gcO$ T` 8cMX=P Inventory: counting, cut-off, confirmation of inventory held by third parties pStbj`Eq 存货:数量,减值,第三方持有存货的确认 2~ETu&R: FjiIB1
T Payables: supplier statement reconciliation, confirmation 6CGk*s 应付帐款:供应商的申明一致,确认 z?kE((Ey ` l'QAIo Bank and cash: bank confirmation O7.eq524 银行存款和现金:银行的确认 {x..>
4 q@VIFmqY! Auditing sampling *}Z 审计抽样 >dw
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Iz(3^ 5.Review
mF4OLG3L0 复核 63$`KG3
Fe$o*r, Subsequent events q;f L@L@- 随后发生的事件 n+< i|/G!ht^e +u5xK xdaq` ^Bbt '
IVC!uL,% Going concern 4OO^%`=)M' 持续关注 Iue=\qUK^ d$E>bo-\ Management representations [ z/G 与管理层的交涉沟通 `qCL&(`% [(TmAEON Audit finalization and the final review: unadjusted differences ^ u0y<kItX 审核定稿和最后审查:未经调整的差异 9U3 }_ t%k`)p7O |D
VFi2 6. Reporting Ic&YiATj 报告 'iwTvkf{ 学会计论坛bbs.xuekuaiji.com Ytqx0 Appendix FLkZZ\ 附录 gA1j'!\6l9 Audit procedure ^HTvw~]5 审计程序 Y<N#{)Q