1. Assurance engagements and external audit
保证约定和外部审计 1
b&<De @5RbMf{ Materiality, true and fair presentation, reasonable assurance uqotVil, 物质性,真实公平的描述,合理的保证 hr@kU x 02$d Appointment, removal and resignation of auditors %~e+H| 审计人员的的任命、免职和辞职 r5,V-5b /nq\*)S#& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @> |3d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :~^_*: !-veL1r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s'4O]k` 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 $./&GOus }/bxe0px Engagement letter eG_@WLxwD 约定书(委托书) IRknD3LX oNEjl
V* 2. Planning and risk assessment \; voBU 规划和风险评估 +^<s'
,*kh{lJ General principles 5r1u_8)' 一般原则 {Mpx33 /2f Plan and perform audits with an attitude of professional skepticism eF"k"Ckt' 持专业的怀疑态度计划和执行审计工作 | LXVf ,+4*\yI3l Audit risks = inherent risk ×control risk ×detection risk nl-y0xD9c 审计风险=内在风险×控制风险×检查风险 y3 "+4e v]GQb Risk-based approach \1He9~6 基于风险的办法 L9$`zc *Y':raP Understanding the entity and knowledge of the business / q| o 了解商业的实质和知识 ;Rf@S$ j4:Xel/ Assessing the risks of material misstatement and fraud GU|(m~,` 评估材料错报和舞弊的风险 %a:>3!
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<nH Materiality (level), tolerable error w{WEYS 重要性(级别),可容忍误差 (PC)R9r5 ri/CLq^D Analytical procedures 7'!DK;=TD6 分析程序 P,rD{ 0~ yBRYEqS+ Planning an audit r3NdE~OAi 规划审计工作 {%oxzdPc ]]NTvr Audit documentation: working papers 5
c\dm 审计文件:工作底稿 8AJ#].q0F FL{$9o\@ The work of others mb>8=hMg 其他机构的文件 OWc~=Cr cN:dy# Rely on the work of experts u[HamGxx$u 依靠专家的工作 hkB|rhJgm $-p9cyk Rely on the work of internal audit |va^lT 依靠内部审计工作 sDB,+1"Y$ K: |-s4= 3. Internal control \30rF]F`l 内部控制 jp7cPpk:LG t,u;"%go The evaluation of internal control systems Nt|Fw$3*5{ 对内部控制系统的评估 P]O=K 8+ ]'2{ Tests of control ^ib
=fLu 控制测试 \hWac%# iwy;9x Substantive procedures (time, nature, extent) 81H9d6hqcD 实质性程序(时间,性质,程度) SZUo RWx &O5O@3:7] Transaction cycles: revenue, purchases, inventory, etc. J@OK"%12 交易周期:收入,采购,库存等。 7GvMKtuSK 26;Gt8 r@}8TE*|P 4.Audit evidence #q>\6} ) 审计证据 ~(#
iGc]7 I9dX\w} Obtain sufficient, appropriate audit evidence "jLC!h^N 获取足够、适当的审计证据 'Z]wh .]T /=T:W*C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U^eos;:s8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |+KwyHE`9 S>)[n]f The audit of specific items +&dkJ 4g[ 审计的具体项目 \._|_+HiW gm%cAme Receivables: confirmation (AX$Svw 应收帐款:确认 mlPvF%Ba zkiwFEHA= Inventory: counting, cut-off, confirmation of inventory held by third parties 1=,y+Xpw 存货:数量,减值,第三方持有存货的确认 Yep~C%/} /\;m/cwrl" Payables: supplier statement reconciliation, confirmation -w>ss& 应付帐款:供应商的申明一致,确认 T|0+o+i ];jp)P2o Bank and cash: bank confirmation 1*|/N}g) 银行存款和现金:银行的确认 1+
Uem k]^ya?O]p Auditing sampling .wmqaLd% 审计抽样 6B*#D.fd* 6`vW4]zu 5.Review
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复核 rLE+t(x(0 tj*/%G{Y Subsequent events awI{%u_(nA 随后发生的事件 HOF=qE*p 1/~=61msc ,<'>jaC l^$'6q" V#b=m
p Going concern $PI9vyS 持续关注 4 R(m$!E! Dx`-h# Management representations Nd+1r|e' 与管理层的交涉沟通 s2GF*{ QQ_7Q^ Audit finalization and the final review: unadjusted differences vj344B 审核定稿和最后审查:未经调整的差异 X:I2wJDs\ hF$qH^-c*A N>,`TsUwW 6. Reporting zsd1n`r 报告 +iF
t) 学会计论坛bbs.xuekuaiji.com n>R(e> Appendix 77y+ik 附录 Goc?HR Audit procedure lSW'qgh 审计程序
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