1. Assurance engagements and external audit
保证约定和外部审计 |fk,&5s xR,;^R|C Materiality, true and fair presentation, reasonable assurance <#9zc'ED: 物质性,真实公平的描述,合理的保证 ?ixzlDto\ S-:7P.#Q Appointment, removal and resignation of auditors tK|hC
[ 审计人员的的任命、免职和辞职 /fM6%V=Y 3*gWcPGe Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ptmPO4f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 = *A_{u;E r4c3t,L*$I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O
Qh36BM 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ZN ?P4#ZS ab 1\nzpd Engagement letter 'c<@SVF{Zz 约定书(委托书) Ye}y_W }m<)$.x|P 2. Planning and risk assessment b+M[DwPw 规划和风险评估 IfZaK([ m(3bO[u1 General principles {fMrx1 一般原则 [<sBnHbvQ. t@/r1u|iq Plan and perform audits with an attitude of professional skepticism ]~(Ipz2NP 持专业的怀疑态度计划和执行审计工作 /d >f
p <!zItFMD[m Audit risks = inherent risk ×control risk ×detection risk b}$m!c:<8 审计风险=内在风险×控制风险×检查风险 `z3?ET o0wep&@ Risk-based approach F
,{nG[PL 基于风险的办法 zF]hfP0Q l{Hi5x'H Understanding the entity and knowledge of the business ?XGZp?6 了解商业的实质和知识 |U^
ff^] \FTvN Assessing the risks of material misstatement and fraud ~pj9_I 评估材料错报和舞弊的风险 &/\0_CoTR\ kQIWD
N Materiality (level), tolerable error V_}`2.Pg 重要性(级别),可容忍误差 G-n`X":$DT %1HW
) 7 Analytical procedures ;lAz@jr+ 分析程序 ~ilbW|s?=k HXdPKS4q Planning an audit m ]K.0E 规划审计工作 o D*
' BJj~fNm1Zr Audit documentation: working papers XE$eHx3; 审计文件:工作底稿 1}8e@`G0.] H[,.nH_>+ The work of others #K*d:W3C 其他机构的文件 XtfL{Fy|T ~*B1}#; Rely on the work of experts K?T)9 依靠专家的工作 DO03v
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[2tH2*# Rely on the work of internal audit m;
ABHq# 依靠内部审计工作 LwGcy1F. Ya9uu@F 3. Internal control +]]wf'w 内部控制 Op%^dwVG(v :{66WSa@Dd The evaluation of internal control systems KUyua~tF 对内部控制系统的评估 LOida# R yJp&A Tests of control *h =7:*n 控制测试 Zo0&<QWj +&?VA!}. Substantive procedures (time, nature, extent) e#'`I^8l 实质性程序(时间,性质,程度) cE*|8'rSf 2s{yg%U( Transaction cycles: revenue, purchases, inventory, etc.
II<<-Y6 交易周期:收入,采购,库存等。 iqoPD4A `P z !H IWT##']G 4.Audit evidence Xj/X. 审计证据 56bB~=c H7SqM D*y9 Obtain sufficient, appropriate audit evidence f8&=D4)-w 获取足够、适当的审计证据 y~luuV;uj vl*RR
oJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nlmkkTHF8 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 7k$8i9# '[-/Xa[' The audit of specific items lpp'.HTP 审计的具体项目 2d>PN^x S$H4xkKs Receivables: confirmation R*[ACpxr 应收帐款:确认
[]2GN{m U50X`J Inventory: counting, cut-off, confirmation of inventory held by third parties 8D n]`}ok 存货:数量,减值,第三方持有存货的确认 m|7g{vHVV %d7iQZb> Payables: supplier statement reconciliation, confirmation TRq~n7Y7C 应付帐款:供应商的申明一致,确认
8EE7mEmLH c"z%AzUV' Bank and cash: bank confirmation ~clWG-i 银行存款和现金:银行的确认 0?:ZER v bR6bS7$ Auditing sampling SA&wW\Ym] 审计抽样 e
QLa .0 PLY7qMw 5.Review
HIU@m< 复核 ;I7Z*'5! l1:j/[B= Subsequent events YW}/C wB 随后发生的事件 C}>
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:qZ^<3+: evs2dz<eA )5t_tPv Going concern UiSc*_N" 持续关注 H{XW?O^
@ }F.1j!71L Management representations 2
g8PU$T 与管理层的交涉沟通 uJO*aA{K s=nds"J Audit finalization and the final review: unadjusted differences !^7:Rr_ 审核定稿和最后审查:未经调整的差异 _NkN3f5 1L .Sn1YAhE aj,ZM,Ad 6. Reporting b?^n
'0 报告 s_[?(Ip{ 学会计论坛bbs.xuekuaiji.com Kaa*;T![ Appendix f
LW>-O73 附录 96.Wfx Audit procedure zXD@M{ 审计程序 g3Q #B7A