1. Assurance engagements and external audit
保证约定和外部审计 S%- kN; /ZyMD(_J Materiality, true and fair presentation, reasonable assurance SZH`-xb!+5 物质性,真实公平的描述,合理的保证 wN.S] '8]p]#l Appointment, removal and resignation of auditors &dtst?? 审计人员的的任命、免职和辞职 #G#gc`S-, x+cL(R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lJ;Wi 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \-yI
dKj f-18nF7{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /0}Z>iK 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 lpXGsKH2 Z"VP
<- Engagement letter .e7tq\k 约定书(委托书) Qs\a&Q=0H ^=eC1bQA 2. Planning and risk assessment Z3&}C h 规划和风险评估 qb[hKp5K6 Il
[~ General principles P4@`C{F5m 一般原则 {dZ]+2Z~+ 1
tOslP@ Plan and perform audits with an attitude of professional skepticism :(]fC~G~ 持专业的怀疑态度计划和执行审计工作 n~UI47 Gko"iO# Audit risks = inherent risk ×control risk ×detection risk t#"0^$l= 审计风险=内在风险×控制风险×检查风险 0!,uo\` Oa/zEH Risk-based approach l7g'z'G 基于风险的办法 %M`48TW) u@dvFzc Understanding the entity and knowledge of the business 7?yS>(VmT 了解商业的实质和知识 OTF/Pu$ '^TeV= Assessing the risks of material misstatement and fraud /K|(O^nw 评估材料错报和舞弊的风险 A1/@KC"&{G qHZDo[ Materiality (level), tolerable error O q$_ q 重要性(级别),可容忍误差 g4A{RI Dizz ?O Analytical procedures >Oa
D7 分析程序 6C2~0b l~"T>=jq3 Planning an audit I(^0/]' 规划审计工作 k&ooV4#f6 N" L&Z4Z Audit documentation: working papers ~yJ 2@2I 审计文件:工作底稿 d%|l)JF*5 Wu
0:X*>}p The work of others +vy fhw4 其他机构的文件 $A?9U}V#^ 8</wQ6&| Rely on the work of experts -Fd&rq:GB( 依靠专家的工作 l
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:e7\z Rely on the work of internal audit Qn8xe, 依靠内部审计工作 dCi:@+z8 Y5tyFi#w[ 3. Internal control f(pq`v^-n 内部控制 ^OiL&p;r ZxNTuGOB: The evaluation of internal control systems srf}+>u& 对内部控制系统的评估 t}eyfflZ l\W|a'i Tests of control *#YZm>h 控制测试 K\2{SjL:B rD=D.1_
Substantive procedures (time, nature, extent) 12lX-~[[" 实质性程序(时间,性质,程度) @#4-4.6I<x aB6xRn9 Transaction cycles: revenue, purchases, inventory, etc. ULAr! 交易周期:收入,采购,库存等。 bqED5;d'# VVDN3 tq5
9w 4.Audit evidence 1x|3|snz) 审计证据 XX/gS=NE#. ^;_~mq. Obtain sufficient, appropriate audit evidence 8NHm#Z3Ol 获取足够、适当的审计证据 ?z1v_Jh %C_tBNE< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a6LL]_&g 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 \o!3TK"N AI2XNSV@Yl The audit of specific items _4N.]jr5 审计的具体项目 bKpy?5&>
&q>8D' Receivables: confirmation 4S
I~y;c) 应收帐款:确认 ~W21%T+ a|FkU%sjzZ Inventory: counting, cut-off, confirmation of inventory held by third parties fLe~X!#HF 存货:数量,减值,第三方持有存货的确认 C{bxPILw AU\=n,K7 Payables: supplier statement reconciliation, confirmation Bg]VaTm[= 应付帐款:供应商的申明一致,确认 59oTU s-IE}I?; Bank and cash: bank confirmation 2{h2]F 银行存款和现金:银行的确认 6o^>q&e}% <gwRE{6U Auditing sampling !Axe}RD' 审计抽样 Rv&"h_"t ceG\Q2 5.Review
`a&L 复核 )5b
_>Uy zgGysjV Subsequent events @l CG)Ix< 随后发生的事件 *5PQ>d
G 9;L 4\ >B{qPrmI Z^V;B _ */e$S[5 Going concern G^ GIHd
o 持续关注 %<>:$4U@] {P6Bfh7CZ Management representations dT0W8oL 与管理层的交涉沟通 9Q1%+zjjMq ?V2P]| Audit finalization and the final review: unadjusted differences r4mh:T4i 审核定稿和最后审查:未经调整的差异 7
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5 <~dfp 6. Reporting sa+
JN^[X 报告 1;/SXJ s
学会计论坛bbs.xuekuaiji.com ^(TCUY~f& Appendix :XY%@n 附录 PaSwfjOnqr Audit procedure =CFjG)L 审计程序 Z@euO~e~