1. Assurance engagements and external audit
保证约定和外部审计 Q1lyj7c#x .zf~.R;> Materiality, true and fair presentation, reasonable assurance o]odxr 物质性,真实公平的描述,合理的保证 y1z4ik)Sd@
U%-A?5 Appointment, removal and resignation of auditors g9OY<w5s] 审计人员的的任命、免职和辞职 UklUw ; cNv\t Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D2#ZpFp"h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6dHOf,zjm g%o(+
d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mb1FWy=3 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 y4yhF8E>;U ]43
/`FX Engagement letter {.`vs;U 约定书(委托书) +tB=OwU%0 zE*li`@ 2. Planning and risk assessment K&u_R
规划和风险评估 ` #0:gEo *9
{PEx General principles
O}gV`q; 一般原则 &{5,:%PXw ,};&tR Plan and perform audits with an attitude of professional skepticism t}_r]E,{u 持专业的怀疑态度计划和执行审计工作 _r#Z}HK qyb?49I Audit risks = inherent risk ×control risk ×detection risk 8H[<X_/ke 审计风险=内在风险×控制风险×检查风险 P-[-pi@ `6;?9NI Risk-based approach 3l]lwV 基于风险的办法 Q) #B0NA;T cbjs9bu Understanding the entity and knowledge of the business 6dQ-HI*Y# 了解商业的实质和知识 ?Jbil
K}a 4X/-4' Assessing the risks of material misstatement and fraud rE7G{WII 评估材料错报和舞弊的风险 |o"?gB}Dh goNG' o %| Materiality (level), tolerable error q~Hn-5H4Q 重要性(级别),可容忍误差 Xxj-
6i lM`2sy Analytical procedures /A\8 mL8 分析程序 S)(.,x =}^9 wP Planning an audit UsG~row:! 规划审计工作 @)F )S7 &$BjV{,/zc Audit documentation: working papers g@Z))M+ 审计文件:工作底稿 D_ 2:k'4 L<c4kw The work of others > tS'Q`R 其他机构的文件 k?yoQL* $GV7
o{"& Rely on the work of experts 'ycJMYP8 依靠专家的工作 b)#hSjWO# sfH_5
#w Rely on the work of internal audit DPY}?dC 依靠内部审计工作 @)+
AaC#- -/B+T>[nTb 3. Internal control 0q 内部控制 &,vcJ{. "s-"<&>a( The evaluation of internal control systems 2ACCh4(/P 对内部控制系统的评估 [Y/}
^ )6MfRw Tests of control CZe ]kXNv 控制测试 ;]puq <V'@ks% Substantive procedures (time, nature, extent) qArM|\l1 实质性程序(时间,性质,程度) hW')Sp ~\SGb_2 Transaction cycles: revenue, purchases, inventory, etc. 3Aip}<1 交易周期:收入,采购,库存等。 Mexk~zA^ t,Lrfv]) >{]%F*p4 4.Audit evidence PNhe 审计证据 M.D1XX1/ BR_1MG'{)$ Obtain sufficient, appropriate audit evidence >=lC4Tu 获取足够、适当的审计证据 )* : gqN urc|
D0n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ITQA0PISL 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 u
C vj! ?,Xw[pR The audit of specific items Ib!R D/ 审计的具体项目 tFn)aa~L HWAdhDZ Receivables: confirmation @IKYh{j4 应收帐款:确认 \sixI;-2 P:S .~Jq Inventory: counting, cut-off, confirmation of inventory held by third parties uc{Ihw 存货:数量,减值,第三方持有存货的确认 ZoqZap6e 2W(s(-hD Payables: supplier statement reconciliation, confirmation \\ij(>CI 应付帐款:供应商的申明一致,确认 @7c?xQVd$ TqQB@-! Bank and cash: bank confirmation ,t744k') 银行存款和现金:银行的确认 c]<5zyl"j1 =J==i? Auditing sampling Paq4 审计抽样 ;d$rdFA_ EWt[z.`T1 5.Review
z9Mfd#5?>P 复核 s^TZXCyF o ?81c 4w Subsequent events iMh#TUlQEQ 随后发生的事件 qZh/IW By,eETU] P; no? a!SiX <=&`ZH Going concern gg/-k;@ Rf 持续关注 QL/(72K rXq.DvQ Management representations FxY}m 与管理层的交涉沟通 Hio0HL- }6~hEc*/" Audit finalization and the final review: unadjusted differences Oszj$C(jF 审核定稿和最后审查:未经调整的差异 Qljpx?E est
9M*Fn 'oVx#w^mf 6. Reporting A\DCW 报告 VGN5<?PrN 学会计论坛bbs.xuekuaiji.com Ee#q9Cx^J Appendix H41?/U,{ 附录 3 \,4 ]l|
Audit procedure E&w
7GZNt 审计程序 I
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