1. Assurance engagements and external audit
保证约定和外部审计 1jPh0?BY 3m$Qd#| Materiality, true and fair presentation, reasonable assurance hb}Qt Q 物质性,真实公平的描述,合理的保证 #hXvGon$? 53bVhPGv Appointment, removal and resignation of auditors EV|W:;Sg 审计人员的的任命、免职和辞职 Ufor> {/48n83n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @zLyG#kHY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #v
6<9>% ={o)82LV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %8YUK/(|n 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 cXYE!( )6o%6$c Engagement letter GsiKL4|mj 约定书(委托书) 'UuHyC2Ha3 i]qxF&1 2. Planning and risk assessment }-9 c1&m 规划和风险评估 VAqZ`y ::cI4D General principles %;aB#:p6 一般原则 Ya!PV&"Z .CW,Td3f! Plan and perform audits with an attitude of professional skepticism &!wtH 持专业的怀疑态度计划和执行审计工作 s={IKU&m[ Dg}EI^ d Audit risks = inherent risk ×control risk ×detection risk -%V~1 审计风险=内在风险×控制风险×检查风险
f<'D?d)L^ jTW8mWNk] Risk-based approach M.EL^;r 基于风险的办法 Wq}W )E D^f;X.Qm Understanding the entity and knowledge of the business 7m:TY>{ 了解商业的实质和知识 ~I~lb/ l?L s=J* Assessing the risks of material misstatement and fraud |M18/{ 评估材料错报和舞弊的风险 +NeoGnj s
E;2;2u" Materiality (level), tolerable error ##Qy6Dc 重要性(级别),可容忍误差 :H:+XIgoR ogJ';i/o Analytical procedures "x
3C3Zu.; 分析程序 (io[O?te x]4>f[>*> Planning an audit 2NB$(4/ 规划审计工作 N-45LS@ ' hdLQ\J Audit documentation: working papers 8~|v:qk 审计文件:工作底稿 AWA
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F4ylD5Y! The work of others DwWm(8&6;} 其他机构的文件 q &S@\b 19%zcYTe Rely on the work of experts k$kxw_N5d 依靠专家的工作 n_wF_K\h g(G$*#}o8A Rely on the work of internal audit 0}'/3Q 依靠内部审计工作 Rh)%; _!w69>Nj 3. Internal control b.9[Vf_G 内部控制 #wkSru&LS b
S' dXP The evaluation of internal control systems ^SM5oK 对内部控制系统的评估 MIN}5kc< NW&2ca Tests of control D@]/%; 控制测试 !"'6$"U\K #CW{y?= Substantive procedures (time, nature, extent) :Smyk.B2! 实质性程序(时间,性质,程度) [*5hx_4%B QB;TQZ Transaction cycles: revenue, purchases, inventory, etc. @CoUFdbz 交易周期:收入,采购,库存等。 +G,_|C2J 46B'Ec [/<kPi 4.Audit evidence 1{1mL-I; 审计证据 cyh;1Q 0sCWIGUW Obtain sufficient, appropriate audit evidence $FZcvo3@*S 获取足够、适当的审计证据 ZoCk]hk lAGnt
Yv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,F+,A].wG 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |qU~({=b 6uX,J(V, The audit of specific items APCE}%1U 审计的具体项目 IIF <Zkpb 1qp"D_h Receivables: confirmation kUr/*an 应收帐款:确认 k`s_31< tJGK9!MH{( Inventory: counting, cut-off, confirmation of inventory held by third parties +"|TPKas 存货:数量,减值,第三方持有存货的确认 _SH~.Mt_! \6pQ&an Payables: supplier statement reconciliation, confirmation %zhSSB=BJ 应付帐款:供应商的申明一致,确认 4H{$zMq8 8N3rYx;d~ Bank and cash: bank confirmation d ]#`?} 银行存款和现金:银行的确认 $bN_0s0:' 1)f < Auditing sampling &'?Hh( 审计抽样 \tP*Pz 5,\|XQA5! 5.Review
BL-7r=Z 复核 UU '9 $SfY<j,R Subsequent events rw?wlBEG% 随后发生的事件 .ZM0
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aX<O! r>G||/Z (@S9>z4s KVoM\ttP Going concern U\>k>|Jr{ 持续关注 !. :b}t 3M>y.MS Management representations GqgJ ]m 与管理层的交涉沟通 .:tR*Kst`7 _:JV-lM Audit finalization and the final review: unadjusted differences ^UyN)eX 审核定稿和最后审查:未经调整的差异 V=c?V/pl l!ZzJ& !"'@c 6. Reporting K]&GSro 报告 ,? Q1JZPy@ 学会计论坛bbs.xuekuaiji.com nFwdW@E9 Appendix !ED,'d%J 附录 Ld=6'C8ud Audit procedure 6L2Wv5C 审计程序 A[f`xE