1. Assurance engagements and external audit
保证约定和外部审计 0j'k%R[l X^0jS Materiality, true and fair presentation, reasonable assurance E|B1h!!\c 物质性,真实公平的描述,合理的保证 U3c !*i A)^A2xZQ Appointment, removal and resignation of auditors ou&
7v<)x4 审计人员的的任命、免职和辞职 Dw2$#d pC)S9Kl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
YwB\kN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2 BwpxV8 ,rQPs Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jCt[I5"+z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 FEg&EYI
TUd=qnu Engagement letter H*dQT y, 约定书(委托书) 'P-FeN^ Wuji'sxTs 2. Planning and risk assessment *:,7
A9LY 规划和风险评估 &$NVEmW-J 9hs7B!3pc> General principles zd[cp@ 一般原则 >E(IkpZ gLv";"4S Plan and perform audits with an attitude of professional skepticism ?Wp{tB9N0 持专业的怀疑态度计划和执行审计工作 ps?B;P JSi
LG0 Audit risks = inherent risk ×control risk ×detection risk qUp DmH 审计风险=内在风险×控制风险×检查风险 `L}Irt} UbV} ! Risk-based approach <^jW 基于风险的办法 ='r4zz !7[Rhk7bW Understanding the entity and knowledge of the business +xtR`Y" 了解商业的实质和知识 ma26|N5 c7N`W}BZ Assessing the risks of material misstatement and fraud V?Zvu9b& 评估材料错报和舞弊的风险 }vdhk0 ;-65~i0Iu Materiality (level), tolerable error l4Y}<j\; 重要性(级别),可容忍误差 :j,e0#+sA ;zvg] % Analytical procedures yq>3IS4O 分析程序 >?A3;O] TXQ
Y&7 Planning an audit |+i?FYA\ 规划审计工作 )zVD!eG_9 ~A=Z/46*Z Audit documentation: working papers u_U51C\rb 审计文件:工作底稿 21U,! 8[;U|SR" The work of others A5gdZZ'x 其他机构的文件 N~ XzgI Nl1v*9_x Rely on the work of experts C'}8 依靠专家的工作 f
XYg % vrIM!~*W Rely on the work of internal audit K]q OLtc 依靠内部审计工作 v 1O*
Q U(=cGA.$ 3. Internal control 4o2C=?@( 内部控制 ?<slB>8 =lG5Kc{B The evaluation of internal control systems Y&5h_3K;< 对内部控制系统的评估 .HG0%Vp !g~xn2m$R Tests of control A{hWFSv 控制测试 _dq.hW7 w_I}FPT<(: Substantive procedures (time, nature, extent) >g6:{-b^a 实质性程序(时间,性质,程度) `r iK[@ "ND 7,rQ Transaction cycles: revenue, purchases, inventory, etc. (byFr9z 交易周期:收入,采购,库存等。 MqI!i> fF8g3|p: mOyBSOad4 4.Audit evidence "Gxf[6B 审计证据 X(#G6KeZFZ W%.Kr-[?`o Obtain sufficient, appropriate audit evidence 8<6;X7<- 获取足够、适当的审计证据 [ua{qJ9 m`-{ V<(M Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yHhBUpIo 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 70m}+R(` f?_H02j`/E The audit of specific items Zl.}J,0F 审计的具体项目 4>>d
"<}C SVaC)O( Receivables: confirmation jQ_j#_Vle 应收帐款:确认 ,y?0Iwf dM 7-,9Vc Inventory: counting, cut-off, confirmation of inventory held by third parties (
_E<? 存货:数量,减值,第三方持有存货的确认 Xi1/w
bC Ohnd:8E Payables: supplier statement reconciliation, confirmation }}l04kN_ 应付帐款:供应商的申明一致,确认 $}7/mS@c }S$]MY,* Bank and cash: bank confirmation -2mm
5E~N 银行存款和现金:银行的确认 #tdI;x3 +kQ$X{+;8 Auditing sampling h{kAsd8 G 审计抽样 m>? OjA! KyNv)=x4c 5.Review
O%y. 复核 *9((b;Ju ]Z@-r Subsequent events N'!a{rF 随后发生的事件 +^!&-g@( =ex71qj) \:\rkc9LI O[;>Y'zqC% /N7j5v( Going concern c63DuHA*C 持续关注 zVYX#- nv 8AVM(d@ Management representations TB4|dj-% 与管理层的交涉沟通 4E}/{1 Lt.a@\J'_ Audit finalization and the final review: unadjusted differences kA{[k 审核定稿和最后审查:未经调整的差异 EV z>#GC cRK1JxU G0|j3y9$ 6. Reporting B3]q*ERAo 报告 a8FC#kfq 学会计论坛bbs.xuekuaiji.com egxh Appendix u!];RHOp| 附录 lh&Q{t(+8 Audit procedure I8)x0)Lx 审计程序 (qnzz!s