1. Assurance engagements and external audit
保证约定和外部审计 }{3XbvC Aw7oyC! Materiality, true and fair presentation, reasonable assurance Vdpvo;4uy 物质性,真实公平的描述,合理的保证 i'6>_,\( @d/Wa=K Appointment, removal and resignation of auditors Qj:`[#3?2 审计人员的的任命、免职和辞职 &_1Ivaen6 v; =|-y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RWfC2$z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q!r4"#Y"@Z "q<}#] u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :h(r2?=7 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 ?WD JWp% $N@EH;{_0 Engagement letter [*{G,=tF`Y 约定书(委托书) KV1/!r+* T?!D?YV 2. Planning and risk assessment szZ8-Y 规划和风险评估 M2{AaYgD i,3[0*ge General principles @U)k~z2Hk 一般原则 n"Gow/-; n91@{U)QJ3 Plan and perform audits with an attitude of professional skepticism czp .q 持专业的怀疑态度计划和执行审计工作 6 2YT)/i3 xllk hD4F Audit risks = inherent risk ×control risk ×detection risk ug?])nO.C 审计风险=内在风险×控制风险×检查风险 Lt<KRs JsDugn ,B Risk-based approach 7UV hyrl 基于风险的办法 dI$U{;t >U%:Nfo3 Understanding the entity and knowledge of the business 2A,iY}R 了解商业的实质和知识 ,xhB @ xBw' Assessing the risks of material misstatement and fraud 3Mlwq'pzD 评估材料错报和舞弊的风险 KeIk9T13O _7k6hVQ Materiality (level), tolerable error *
11|P 重要性(级别),可容忍误差 <D1>;C Q+r8qnL' Analytical procedures -\2T(3P 分析程序 X6Y<pw`y :t'*fHi~ Planning an audit }BR@vY'd 规划审计工作 Z'@a@Y+ E\GD hfTQ Audit documentation: working papers qad`muAd 审计文件:工作底稿 `H#G/zOr gPA),
NrN The work of others $%%K9Y 其他机构的文件 E+tV7xa~ pT=YV
k Rely on the work of experts 6q8b>LG| 依靠专家的工作 W/?\ 8AE (:TZ~"VY Rely on the work of internal audit ?F!
='6D}b 依靠内部审计工作 \i}:Vb(^ [=otgVteN" 3. Internal control lY,dyNFHV 内部控制
#$dk uPvE;E_ The evaluation of internal control systems
!K0:0: 对内部控制系统的评估 <-3_tu>l ryKc7<
Tests of control J8>8@m6 控制测试 .w@o%AO_ %^){)#6w Substantive procedures (time, nature, extent) L6jD4ec8 实质性程序(时间,性质,程度) I8%2tLVY fzhCV Transaction cycles: revenue, purchases, inventory, etc. ]a
,H!0i 交易周期:收入,采购,库存等。 @h91: hb ahnQq9 VEtdp*ot 4.Audit evidence jH4'jB 审计证据 }5I+VY7a iFi6,V*PRt Obtain sufficient, appropriate audit evidence FkS$x'~2$ 获取足够、适当的审计证据 hh$V[/iK }r)T75_1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4,yS7l 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Z}E.s@w foi@z9 The audit of specific items o2J-& 审计的具体项目 @ 7WWoy At?]FjL6S Receivables: confirmation :hA=(i
z 应收帐款:确认 ~Ip-@c}'j 7"iUyZ( Inventory: counting, cut-off, confirmation of inventory held by third parties
Q9!T@ 存货:数量,减值,第三方持有存货的确认 ,$xV&w8f\" x_yQoae
Payables: supplier statement reconciliation, confirmation %( tu< 应付帐款:供应商的申明一致,确认 yGN2/>]
&/}reE* Bank and cash: bank confirmation @S%ogZz*m 银行存款和现金:银行的确认 tt=JvI9> ]3%(
'8/ Auditing sampling VPAi[<FzOG 审计抽样 $}* bZ~ 5,;>b^gXY` 5.Review
=gYKAr^p5 复核 Yr\pgK, >*v
P*H:P Subsequent events Wvg+5Q 随后发生的事件 &:3uK` ZYi."^l M$O*@]) |lnMT)^D zHEH?xZ6sD Going concern ]rpU3 3 持续关注 6BnP"R. Tf|?j=f Management representations 8H%-/2NW 与管理层的交涉沟通 p,)~w1| {Y\W&Edw% Audit finalization and the final review: unadjusted differences \9Z1'W 审核定稿和最后审查:未经调整的差异 l[_y|W5 =.sg$VX
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[ 6. Reporting u@ "nVHgMJ 报告 ;g:!WXd 学会计论坛bbs.xuekuaiji.com g ss 3e& Appendix 3[RP:W@% 附录 yqY nd<K4 Audit procedure C'_^DPzj 审计程序 "$lE~
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