1. Assurance engagements and external audit
保证约定和外部审计 f}VIkx]X" hbE~.[Y2r Materiality, true and fair presentation, reasonable assurance Ae>:i7.V 物质性,真实公平的描述,合理的保证 YH'j"|{ ?eri6D,86w Appointment, removal and resignation of auditors 3}2a3) 审计人员的的任命、免职和辞职 )jed@? 5DnX8t+d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t(=Z@9)]4F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K1
m'20U *&~wl(+O= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Hjc *WTu 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 `6 ?.ihV 4pZ=CB
+j Engagement letter e\
'=#Hw 约定书(委托书) = K3NKPUI "E%3q 3|"l 2. Planning and risk assessment c^`(5}39v 规划和风险评估 )P
#MUC P2sM3C General principles dn:/8~B"X 一般原则 \Ea(f**2B E*{_=pX Plan and perform audits with an attitude of professional skepticism AMc`qh 持专业的怀疑态度计划和执行审计工作 n$y@a?al |J^$3RX Audit risks = inherent risk ×control risk ×detection risk !Yu|au 审计风险=内在风险×控制风险×检查风险 l$3YJ.n|s~ B%/N{i*Z Risk-based approach W,ik
;P\ 基于风险的办法 pX]"^f1?O wv&
#lM( Understanding the entity and knowledge of the business t B Kra 了解商业的实质和知识 oO][X AIw< 5lW Assessing the risks of material misstatement and fraud y(*#0fJrTV 评估材料错报和舞弊的风险 RzN9pAe zM!2JC Materiality (level), tolerable error 6$LQO),, 重要性(级别),可容忍误差 B dKD%CJ[ GNab\M. Analytical procedures T9&bY>f? 分析程序 (?lKedA>
2 2~RG\JWTA Planning an audit I#9q^,,F 规划审计工作 c`xgz#
]v &20}64eW% Audit documentation: working papers ,'>O#kD
审计文件:工作底稿 G2!J`} WC`x^HI The work of others N=~aj7B% 其他机构的文件 %rq/&
#jC hLF ;MH@ Rely on the work of experts L1YiXJ,T, 依靠专家的工作 vw[i.af SRek:S, Rely on the work of internal audit ,8Q&X~$rY 依靠内部审计工作 9jW"83*5 /L*JHNu"_ 3. Internal control ,@0D_&JAl 内部控制 \TnRn(Kw p@iU9K\, The evaluation of internal control systems c!dc`
R 对内部控制系统的评估 se&Q\!&M
-mY,nMDb Tests of control tl+
9SBl 控制测试 K | '`w. XWv;l) Substantive procedures (time, nature, extent) i16kPU
实质性程序(时间,性质,程度) MyaJhA6c ,WQg.neOA Transaction cycles: revenue, purchases, inventory, etc. 0UOjk.~b 交易周期:收入,采购,库存等。
dBEm7.nh #gSLFM{p NGVl/Qd 4.Audit evidence 2i)vT)~ 审计证据 l" +q&3Zx `PS>"-AY2 Obtain sufficient, appropriate audit evidence SmVL?wf 获取足够、适当的审计证据 OmLe+,7' P9jPdls Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^wxpinJ> 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }0idFotck M*2
Nq=3 The audit of specific items ]'5 G/H5?; 审计的具体项目 J/B`c(
+a0` ,Jc Receivables: confirmation jj6yf.r6c 应收帐款:确认 ][`% vj9r Cxra(!& Inventory: counting, cut-off, confirmation of inventory held by third parties
|(3"_ 存货:数量,减值,第三方持有存货的确认 tQ(4UHqa~ 2sH1),\ Payables: supplier statement reconciliation, confirmation D-4{9[ 应付帐款:供应商的申明一致,确认 qrufnu5cC
]Gf`nJDV Bank and cash: bank confirmation cUC!'+L 银行存款和现金:银行的确认 ]-cSTtO e-*-91D Auditing sampling frT<9$QUL 审计抽样 RAj>{/E#W 9nSfFGu 5.Review
fi [4F 复核 _)[UartKx #*X\pjZ Subsequent events }56WAP}Z 4 随后发生的事件 hGJANA p} {H%L \IZY\WU}2 uYC1}Y5N Dvm[W),(k Going concern q5{h@}|M 持续关注 V6Y0#sTU Uj)Wbe[)p0 Management representations ZQ{-6VCjl 与管理层的交涉沟通 ZdgzPs" Q)=LbR{# Audit finalization and the final review: unadjusted differences u(i=-PN_< 审核定稿和最后审查:未经调整的差异 _$i)bJ qKTzigjj 8kT`5
`}lB 6. Reporting b_^y
Ke^W 报告 (dTQ,0 学会计论坛bbs.xuekuaiji.com Q)im2o@z Appendix t~|J2*9l 附录 Lg{M<Q)
4 Audit procedure )6(|A$~C+ 审计程序 %`*On~