1. Assurance engagements and external audit
保证约定和外部审计 UNC%<= >T)#KQ1t Materiality, true and fair presentation, reasonable assurance 0sR+@
\ 物质性,真实公平的描述,合理的保证 FQgc\-8tm :~ ; 48m Appointment, removal and resignation of auditors /7o{%~O 审计人员的的任命、免职和辞职 Jg2*$gL;_ %n!7'XF'[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &$x1^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S_|VlI K]Rb~+a< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M,R**z 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 ukAE7O(W& 'ZXd|WI Engagement letter Ltrw)H} 约定书(委托书) :rdnb=n }TD
oQ]P 2. Planning and risk assessment <`P7^
'z! 规划和风险评估 d>YX18'<Q iuGly~ General principles .271at#- 一般原则 U'Mxf'q @@QB,VS;{< Plan and perform audits with an attitude of professional skepticism Z<4Du 持专业的怀疑态度计划和执行审计工作 <AN=@`+ $;Nw_S@
Audit risks = inherent risk ×control risk ×detection risk
+DR,&; 审计风险=内在风险×控制风险×检查风险 d+iV19 #i
7FYq6wi Risk-based approach &~MM\,KML 基于风险的办法 r J^*8C! Mf_urbp] Understanding the entity and knowledge of the business v*3tqT(% 了解商业的实质和知识 !gX(Vh*k |jw{7\+ Assessing the risks of material misstatement and fraud i[r>^U8O 评估材料错报和舞弊的风险 .Z
#8,<+ 11Y4oS Materiality (level), tolerable error ig}H7U2q@ 重要性(级别),可容忍误差 rIRkXO) .EXxNB]%Y& Analytical procedures e{k)]]J 分析程序 zYZ^
/7) k>W}9^ cK Planning an audit FrL
;1zt 规划审计工作 ll#_v^ \O
G`+"|L Audit documentation: working papers z.6I6IfL\L 审计文件:工作底稿 71wtO *T:gx:Sg/ The work of others Hr}pO"% 其他机构的文件 ?'%9
JM> 4m)h# Rely on the work of experts JXKo zy41 依靠专家的工作 _2p D =Dc9|WuHN Rely on the work of internal audit {+@M! 依靠内部审计工作 ,Z aPY ~z&Ho 3. Internal control w7"&\8a 内部控制 a&)4Dv0 m`B.3 The evaluation of internal control systems A"pV 7
y 对内部控制系统的评估 FF'Ul4y 2 i:tPe& Tests of control A>Y!d9]ti 控制测试 GGF;4 m>8tA+K)+) Substantive procedures (time, nature, extent) p5?8E$VHV 实质性程序(时间,性质,程度) a0*qK)gH #1VejeTi Transaction cycles: revenue, purchases, inventory, etc. ZB5u\NpcW 交易周期:收入,采购,库存等。 0OF ]|hH jQRl-[n (rB?@:zN 4.Audit evidence e,I{+^P 审计证据 S/H!a:_5r h6uv7n~4 Obtain sufficient, appropriate audit evidence a,
~}G'U 获取足够、适当的审计证据 _^Yav.A= M F_VMAq Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r}~|,O3bc' 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 kp>AZVk $,DX^I%! The audit of specific items 6,:`esl 审计的具体项目 !PuW6 d`ESe'j: Receivables: confirmation IP-}J$$1 应收帐款:确认 >^(Q4eU7! DY' 1#$; Inventory: counting, cut-off, confirmation of inventory held by third parties [bZASeh 存货:数量,减值,第三方持有存货的确认 w/Ej>OS Zg2F%f$Y Payables: supplier statement reconciliation, confirmation MsLQ'9%Au 应付帐款:供应商的申明一致,确认 xGVL|/?8 ]xf|xs Bank and cash: bank confirmation T*ir Ce 银行存款和现金:银行的确认 vddh 2G XJ9bY\>)q1 Auditing sampling #M5[T
N! 审计抽样 xK;WJm" 9_5tA'Q 5.Review
o])2_e5 复核 &]euL:C 2%oo.?!R Subsequent events "H!2{l{ 随后发生的事件 Fm,}sP"Qx Bvy(vc=UDW j_Z"= I~:
AWS9 W$_@9W(Bl Going concern UB&)U\hn 持续关注 KtY_m`DY4R 8 ?+t+m[ Management representations AroXf#. 与管理层的交涉沟通 jhmWwT/O8^ u%`4;|tI
Audit finalization and the final review: unadjusted differences 2gC.Z:} 审核定稿和最后审查:未经调整的差异 5qW*/ JkM f+! #6 yi 6. Reporting SpG^kI # 报告 K;}h
u(*\] 学会计论坛bbs.xuekuaiji.com q<` g Appendix 7
*#pv}Y 附录 rBUdHd9 Audit procedure 5
LZ+~!2+ 审计程序 std4Nyp