1. Assurance engagements and external audit
保证约定和外部审计 c^1JSGv [ _xOz4`% Materiality, true and fair presentation, reasonable assurance y~#5!:Be 物质性,真实公平的描述,合理的保证 sq#C|v/ u c!6?+0h Appointment, removal and resignation of auditors
p+b9D 审计人员的的任命、免职和辞职 eyDI>7W {@7UfJh> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6Zw$F3 < 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rt vLLOIO "~=}& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g~K-'Nw 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 UV;I6]$}A7 `_Iyr3HAf Engagement letter tQ;Fgv8Y! 约定书(委托书) e[T3,2C "[["naa
2. Planning and risk assessment hOLlZP+ 规划和风险评估 Q_,!(N sOWP0xY General principles :jTbzDqQ 一般原则 7eM6 B#rI ZUB]qzmK Plan and perform audits with an attitude of professional skepticism -y&>&D 持专业的怀疑态度计划和执行审计工作 x51p'bNy <Vyl*a{% Audit risks = inherent risk ×control risk ×detection risk :5^5l 审计风险=内在风险×控制风险×检查风险 w"Zws[pm] @&G
%cW( Risk-based approach ,0Udz0 基于风险的办法 m7>)p]] M#],#o*G Understanding the entity and knowledge of the business uX7"u*@Q*~ 了解商业的实质和知识 K)`l >o1 v%c--cO(S4 Assessing the risks of material misstatement and fraud +Sv2'& B
评估材料错报和舞弊的风险
3=L5Y/ zBrqh9%8e Materiality (level), tolerable error EJ:2]!O 重要性(级别),可容忍误差 MGKSaP;x QA!'p1{# Analytical procedures P
]4u`& 分析程序 ^jo*e,y: 5X-d,8{w
_ Planning an audit GV)DLHiyxX 规划审计工作 rJd-e96 w 01\KV Audit documentation: working papers b Oh[(O! 审计文件:工作底稿 W6*5e{ d{'u97GDc The work of others _32 o7}!x 其他机构的文件
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=x`f Rely on the work of experts ve/|"RB 依靠专家的工作 -S$Y0FDV /EM=!@ka Rely on the work of internal audit
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e, 依靠内部审计工作 N*hx;k9 QfU{W@!h
3. Internal control 6CWm;%B#G 内部控制 i'Q 4touy +JFE\>O The evaluation of internal control systems _3Q8R
} 对内部控制系统的评估 2I~a{:O 4L6'4 t"s Tests of control yD&UH_ 1g 控制测试 /u'M7R T
3+lYE Substantive procedures (time, nature, extent) /kd6Yq(y 实质性程序(时间,性质,程度) 1FEY&rpR Ba|76OBRJ Transaction cycles: revenue, purchases, inventory, etc. ]M9r<x* 交易周期:收入,采购,库存等。 UazUr=|e [E%Ov0OC ..ht)Gex 4.Audit evidence 5l(NX 审计证据 o>4GtvA* uQg&A`4 Obtain sufficient, appropriate audit evidence D~<0CQ3n. 获取足够、适当的审计证据 =_dqoAF #]o#~:S= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations PEAo'63$ 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 3HmJixy \>XkK<ye The audit of specific items z2A1h!
Me 审计的具体项目 > 1
&_- |/35c0IM Receivables: confirmation 3LD`Ep
应收帐款:确认 ob.=QQQs
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L.\O Inventory: counting, cut-off, confirmation of inventory held by third parties 0N G<uZ 存货:数量,减值,第三方持有存货的确认 q]o^Y +q3E>K9a Payables: supplier statement reconciliation, confirmation H#j Z'I 应付帐款:供应商的申明一致,确认 zz+[]G+"2m $T80vEi+u Bank and cash: bank confirmation
yY42+%P 银行存款和现金:银行的确认 ~~'UQnUN4 onAC;<w Auditing sampling @5\ns-% 审计抽样 VM[Vhk[ 2f$6}m'Ad 5.Review
({AqL#x`u 复核 4!KUPgg
S+(-k0 Subsequent events ]p2M!N,? 随后发生的事件 VZArdXTP 'hi.$G_R n XOJ ta 66AE
c9 ;4 ON Going concern 564)ha/^( 持续关注 !*C9NX fgSe]q// Management representations noa=wy 与管理层的交涉沟通 Xy(o0/7F9 zLiFk<G@Xi Audit finalization and the final review: unadjusted differences u;qBW
uO 审核定稿和最后审查:未经调整的差异 dLMKfh/4Q gjVKk -q.tU*xf' 6. Reporting _ *O^|QbM 报告 g"iLhm`L 学会计论坛bbs.xuekuaiji.com IPhV|7 Appendix 80M"`6 附录 ]%PQ3MT. Audit procedure P+~{q.|._c 审计程序 `'{>2d%\g