1. Assurance engagements and external audit
保证约定和外部审计 P6O\\,B1A f@$W5*j Materiality, true and fair presentation, reasonable assurance BM/o7%]n 物质性,真实公平的描述,合理的保证 - om9 Z0e pr,,E[ Appointment, removal and resignation of auditors hHhDs>tB 审计人员的的任命、免职和辞职 ,0a_ou"P=_ xnt) 1Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1*yxSU@uY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q3(ulgl] OxYAM,F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior DnFzCJ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 W;yc)JB \yu7,v Engagement letter :09NZ
!! 约定书(委托书) 9OV@z6 W2#<]]- 2. Planning and risk assessment GdcXU:J / 规划和风险评估 q~b# ml2QS '9Z`y_~)G General principles u\Ylo.)b 一般原则 9xO@_pkX @<{%r Plan and perform audits with an attitude of professional skepticism Sz@z
0' 持专业的怀疑态度计划和执行审计工作 HWsV_VAw} 2t9UJu4 Audit risks = inherent risk ×control risk ×detection risk w8w0:@0( 审计风险=内在风险×控制风险×检查风险 >]pZ;e$ |y[I!JdR Risk-based approach @b,H'WvhfS 基于风险的办法 .@E5dw5 Yu\$Y0 {] Understanding the entity and knowledge of the business XZ~kXE;B( 了解商业的实质和知识
C3{hf
{KNaJ/:>W Assessing the risks of material misstatement and fraud (<r)xkn 评估材料错报和舞弊的风险 XZb=;tYo *:@KpYWx" Materiality (level), tolerable error hqvhnqQk
重要性(级别),可容忍误差 vt{[_L(h ()IZ7#kL? Analytical procedures -0d9,,c 分析程序 D[/fs`XES lG\uJxV Planning an audit Vml
6\X 规划审计工作 ZK8)FmT_<O Yi%lWbr Audit documentation: working papers Q?i_Nl/| 审计文件:工作底稿 ywAvqT, hm1s~@oEm The work of others M5ZH
6X@5 其他机构的文件 5[jcw` 7b[sW|{ Rely on the work of experts
Ze~P6 依靠专家的工作 UHZ&7jfl i90 X0b-A Rely on the work of internal audit TQT3]h6 依靠内部审计工作 <"5l<E `/PBZnj 3. Internal control o>r
P\
内部控制 {P8d^=#q Pp-N2t86#2 The evaluation of internal control systems Nn[*ox#i 对内部控制系统的评估 b!]O]dk# no3yzF3Hi Tests of control n?fy@R 控制测试 ik(Du/ -xHR6 Substantive procedures (time, nature, extent) JB~^J5#[Oh 实质性程序(时间,性质,程度) wHj1+W .jCGtR )% Transaction cycles: revenue, purchases, inventory, etc. @KTuG ?. 交易周期:收入,采购,库存等。 ;
BN81; 5v)^4(
) [7I bT:ph 4.Audit evidence >J7slDRo
审计证据 lg aSIXDK U3{<+vSR
` Obtain sufficient, appropriate audit evidence KEOk%'c, 获取足够、适当的审计证据 +& B?f YGo?%.X Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qSvV|G 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 ~.W]x~X$ T)\}V#iA* The audit of specific items ]3O&8, 审计的具体项目 W#F9
Qw ?XHQdN3e Receivables: confirmation V'&;r'#O 应收帐款:确认 ='h2z"}\Bn `j>5W<5q\ Inventory: counting, cut-off, confirmation of inventory held by third parties SY+0~5E 存货:数量,减值,第三方持有存货的确认 #%"G[B j
;3I` : Payables: supplier statement reconciliation, confirmation |Mb{0mKb 应付帐款:供应商的申明一致,确认 $X#y9<b
W *]]Zpa6 Bank and cash: bank confirmation xsH1) 银行存款和现金:银行的确认 ]I\GnDJ^ =
wD#H@ h Auditing sampling u"HGT=Nl 审计抽样 4H#-2LV` s * (a 5.Review
JY"jj}H]| 复核 o]<Z3) sUG!dwqqd Subsequent events CPOHqK`k 随后发生的事件 3+ 6Ed;P pp@
Owpb ;:6\w!fc gK rUv0&F R(wUu#n$ Going concern l8oaDL\f 持续关注 ^p3GT6 E8!`d}\# Management representations %zcA|SefP 与管理层的交涉沟通 cyCh^- <l@ } k2Q Audit finalization and the final review: unadjusted differences ~&<#H+O 审核定稿和最后审查:未经调整的差异 tJ^p}yxO QF>T)1&J[7 :*Wq%Y=
6. Reporting DG;7+2U 报告 sy"}25s 学会计论坛bbs.xuekuaiji.com gA2Wo+\^bq Appendix
&&&-P\3 附录 (uC8M,I\ Audit procedure !
eF(WbU0 审计程序 @"7S$@cO