1. Assurance engagements and external audit
保证约定和外部审计 3nQ`]5.Q
w Lk8ek}o' Materiality, true and fair presentation, reasonable assurance d7upz]K9g 物质性,真实公平的描述,合理的保证 {;1\+f Wac&b Appointment, removal and resignation of auditors :5<UkN)R( 审计人员的的任命、免职和辞职 k y7Gwc r#a=@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ti5-6%~& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
}my`K lL3U8}vn Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bY
:x8fl 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 I\ob7X'Xu! kDxFloK Engagement letter g) jYFfGfH 约定书(委托书) 7?_CcRe &h/Xku&0 2. Planning and risk assessment |Rk@hzM2S 规划和风险评估 ~f98#43 /U9"wvg General principles (\x]YMLH 一般原则 qX{+oy5 ~c `l@: Plan and perform audits with an attitude of professional skepticism ^
Ze=uP 持专业的怀疑态度计划和执行审计工作 zrb}_ kffcm/ Audit risks = inherent risk ×control risk ×detection risk e\L8oOk#r 审计风险=内在风险×控制风险×检查风险 iYy1!\ 26h21Z16q Risk-based approach xy;;zOh` 基于风险的办法 4V`G,W4^J 9yP;@y*d Understanding the entity and knowledge of the business j\M?~=*w 了解商业的实质和知识 (GfZ* Km$\:Xo Assessing the risks of material misstatement and fraud @j/a=4o[ 评估材料错报和舞弊的风险 ?Ir:g=RP* RA
L~!"W Materiality (level), tolerable error ww1[rCh\+ 重要性(级别),可容忍误差 K$=zi}J W 3Y$GsN4ln Analytical procedures cvL;3jRo 分析程序 K}Qa~_ `ERz\`d~Y; Planning an audit ]Y&VT7+Z 规划审计工作 +ZP7{% t ?FBG4 Audit documentation: working papers kAUy
mds;O 审计文件:工作底稿 8quaXVj^a S_H+WfIHV' The work of others >A"(KSNL 其他机构的文件 G3T]`Atf CqC`8fD1 Rely on the work of experts `R^g U]Z, 依靠专家的工作 *vMn$,^0h9 Q"#J6@ Rely on the work of internal audit hhvyf^o 依靠内部审计工作 f$QNg0v _+MJ%'>S 3. Internal control {)<v&'*c~ 内部控制 OY({.uV dX T)_hpt. The evaluation of internal control systems J'r^/ 对内部控制系统的评估 $*m-R*kt wMN]~|z> Tests of control e*1_ 8I#2 控制测试 Vxt+]5X 'J|_2* Substantive procedures (time, nature, extent) f|(M.U- 实质性程序(时间,性质,程度) )V9bI( v N'=gep0V@ Transaction cycles: revenue, purchases, inventory, etc. d0>
zS 交易周期:收入,采购,库存等。 A3*!"3nU alb.g>LNPP [2cD:JL 4.Audit evidence mX|ojZ 审计证据 Flb&B1 aw> #P Obtain sufficient, appropriate audit evidence /Z4et'Lo 获取足够、适当的审计证据 3Zh)]^ &)<)^.@3G^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &%Tj/ Qx 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 hE-M$LmN@ g9F?z2^ The audit of specific items 2:ylv<\$ 审计的具体项目 Z3!`J& "kF g Receivables: confirmation >
Nr#O 应收帐款:确认 |ENh)M8}r +"VP-s0 Inventory: counting, cut-off, confirmation of inventory held by third parties hpk7 Anp 存货:数量,减值,第三方持有存货的确认 8dhUBJ0_ <a+Z;> Payables: supplier statement reconciliation, confirmation %8x#rohP 应付帐款:供应商的申明一致,确认 3;Fhg!ZO ~Cjn7
Bank and cash: bank confirmation I2Yz#V<%ru 银行存款和现金:银行的确认 zdH
kG_PT cM7[_*Ot<m Auditing sampling Aiea\jBv 审计抽样 WX0tgXl HpnWoDM 5.Review
e(G|;a 复核 vr
^qWn LreP4dRe Subsequent events v.5+7,4 随后发生的事件 J$v?T$LVw DlNX 3 WuW^GC{7 u
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Going concern Q NVa?'0"Y 持续关注 cCc(fF*^ @\I#^X5lv Management representations t0?\l) 与管理层的交涉沟通 dcT80sOC
)sp+8 Audit finalization and the final review: unadjusted differences t&DEb_"De 审核定稿和最后审查:未经调整的差异 29q _BR *: N,U8YO C"enpc_C/ 6. Reporting }:#P)8/v>% 报告 >-{Hyx 学会计论坛bbs.xuekuaiji.com >@AB<$A Appendix B?o7e<l[ 附录 q"_QQ
~ Audit procedure 61
~upQaR 审计程序 n{SJ_S#a.a