1. Assurance engagements and external audit
保证约定和外部审计 Q#:,s8TW[ eDTEy;^o Materiality, true and fair presentation, reasonable assurance 0 w@~ynW[ 物质性,真实公平的描述,合理的保证 v,p/r)E (sr_&7A Appointment, removal and resignation of auditors Q
v{q:=k 审计人员的的任命、免职和辞职 7F+w o B;G|2um:$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mjy%xzVr6^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n:k~\-&WJ !^`ZHJ-3>; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HESwz{eSS 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 eJ7A.O ih1SN,/ Engagement letter nM}X1^PiK" 约定书(委托书) gDAA>U3|$ Gi;eDrgj~ 2. Planning and risk assessment -Frx {3 规划和风险评估 ,F:l?dfB\I yt_?4Hc" General principles UXIq>[2Z1 一般原则 _CI! 7% 6S`eN\s Plan and perform audits with an attitude of professional skepticism 7CwG(c/5 持专业的怀疑态度计划和执行审计工作 ChmPO|2F o*r\&!NIw Audit risks = inherent risk ×control risk ×detection risk ,gkxZ{Eh 审计风险=内在风险×控制风险×检查风险 JrCm >0g /=Q7RJ@P Risk-based approach gX6'!}G8] 基于风险的办法 w_\niqm<y fE_QB=9 cz Understanding the entity and knowledge of the business 8$3 Tu"+; 了解商业的实质和知识 c&F"tLl oD!72W_: Assessing the risks of material misstatement and fraud ,v)@&1Wh: 评估材料错报和舞弊的风险 Y.Gr(]tk $&lS7} Materiality (level), tolerable error *,pG4kh! 重要性(级别),可容忍误差 F=d#$-yg })T_D\2M Analytical procedures bU_9GGG| 分析程序 X "1q$xwc qZA?M=NT?
Planning an audit roL~r`f` 规划审计工作 JH<q7Y6!y PTL52+}/ Audit documentation: working papers -
n11L 审计文件:工作底稿 \zgRzO'N fqvA0"tv The work of others j:]/AReOL 其他机构的文件 lR;<6 nm\n\j~ Rely on the work of experts ::adT= 依靠专家的工作 `iQyKZS/+ 37M7bB0 Rely on the work of internal audit QD /| zi 依靠内部审计工作 MLa]s*
; d }$m_):t@@ 3. Internal control _!w# {5~ 内部控制 @c7 On)sy p?8>9 The evaluation of internal control systems Ct"h.rD ] 对内部控制系统的评估 B8[H><)o\y GytI_an8 Tests of control ?]$.3azO 控制测试 ,n&Dg58K @@!t$dD Substantive procedures (time, nature, extent) %{o5}TqD 实质性程序(时间,性质,程度) a>""MC2 <}i\fJX6 Transaction cycles: revenue, purchases, inventory, etc. 3H4p$\;C 交易周期:收入,采购,库存等。 c#Ux{^ZE q(a6@6f"kD I9tdr< 4.Audit evidence a)`h*P5@ 审计证据 ~_^nWT*BV p[g!LD Obtain sufficient, appropriate audit evidence 4my8 p Fk
获取足够、适当的审计证据 Sy8o/- !~>u\h Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k]I<% 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 S{fNeK dd98vVj The audit of specific items : @YZ6?hf 审计的具体项目 #(XP=PUj |urohua Receivables: confirmation ))30
6*X\ 应收帐款:确认 |%b' L.$4 N
2q'$o Inventory: counting, cut-off, confirmation of inventory held by third parties MIi:\m5 存货:数量,减值,第三方持有存货的确认 s_EiA _ [.3M>,)+- Payables: supplier statement reconciliation, confirmation L;grH5K5 应付帐款:供应商的申明一致,确认 Z\LW<**b [&)9|EV Bank and cash: bank confirmation :)mV-(+o 银行存款和现金:银行的确认 Av+R~
&h %Ix^Xb0 Auditing sampling cAIS?]1 审计抽样 YzEa?F*$ ' 71D:%p 5.Review
FnL~8otPF' 复核 mezP"N=L~ C 5)G^ Subsequent events M
62V NYt 随后发生的事件 ~TurYvf ) ~ C)4 8 I,(\<Xv 9SMM%(3, r ?XW+&!ar Going concern X8?|5$Ey 持续关注 ]$KH78MTW E
~{-RZNK Management representations W\FKAvS 与管理层的交涉沟通 [(UQQa=+ .B>|>W O Audit finalization and the final review: unadjusted differences K;S&91V)= 审核定稿和最后审查:未经调整的差异 zBqr15 [=.. #y!U JWH}0+1* 6. Reporting rP#@*{";
报告 1~ZDHfd5 学会计论坛bbs.xuekuaiji.com tA'i-D& Appendix I"Y?vj9] 附录 ?Tb'J`MO Audit procedure ;jI\MZ~l\ 审计程序 o$Hc5W([Z