Audit Objective, 会计报表审计、审计目的

Audit Engagement Letter, 审计业务约定书

Audit Plan 审计计划

Audit sampling

Audit Evidence

Audit working papers

Auditors' Report 审计报告意见类型: 标准无保留意见(Standard & unqualified)、无保留带强调事项段(Unqualified with explanation paragraph)、保留意见、保留带强调事项段、无法表示意见、否定意见(Adverse)

Auditor's Responsbility to Consider Fraud in an Audit of Financial Statements.

Internal control, accounting and audit risk

Materiality

Analytical Review

Using the Work of an Expert

Using the Work of Another Auditor

Initial Engagements - Opening Balances

ISA 560 Subsequent Events

ISA 550 Related Parties

ISA 570 Going Concern 继续经营假设: 假定该被审计单位的业务活动,在可预见的一年会继续经营,不必结束又或者大规模缩减经营。

ISA 720 Other Information in Documents Containing Audited Financial Statements

CAAT

ISA 315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

ISA 610 Considering the Work of Internal Auditing

ISA 580 Management Representations

Management Letter

Accounting estimation and judgments.

存货监盘

函证

Communication

  • 目的: 注重前任及后任的注册会计师的专业沟通,确定工作要求 ,保证审计工作的执业质量。
  • 程序: 征得被审计单位的明确同意、主动向前任注册会计师沟通、了解前任离职原因,及自我评估,以确定自己应否接受委托,将沟通及过程明确记录在审计工作底稿,并注意保密义务。
  • 前任离职原因可能包括:
  1. 管理当局有诚信问题;
  2. 与管理当局在重大会计审计问题上出现不意见;
  3. 管理当局舞弊
  4. 被审计单位有非法行为或内部控制有重大缺陷;
  5. 其他专业原由。

外参考

编辑