1. Assurance engagements and external audit
保证约定和外部审计 M"1}"ex# L`tr7EEr Materiality, true and fair presentation, reasonable assurance :<!a.%= 物质性,真实公平的描述,合理的保证 RlC|xj"l% ]w"r4HlCx Appointment, removal and resignation of auditors ]~GwZB'M 审计人员的的任命、免职和辞职 `gx_+m^ >]s|'HTxF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E&
/#Ov 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 + C aPF 7"FsW3an Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }[\l$sS 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ~4<xTP\* lEh; MJ Engagement letter
VMZ\9IwI 约定书(委托书) I ze+]( UBLr|e>dQE 2. Planning and risk assessment ^cn%]X#. 规划和风险评估 1pg&?L.MA Rq|7$O5 General principles JUHmIFjZ 一般原则 f,9 /Yg_ ]MKW5Kq Plan and perform audits with an attitude of professional skepticism Ixk L] 持专业的怀疑态度计划和执行审计工作 ~+
Mp+gE 'pa[z5{k+ Audit risks = inherent risk ×control risk ×detection risk hxZ5EKBy 审计风险=内在风险×控制风险×检查风险 8KiG(6*Q N2#Wyt8MC Risk-based approach GHWi,' mr 基于风险的办法 5_ !s\ 5 F0(P2j Understanding the entity and knowledge of the business HRn
Q* 了解商业的实质和知识 K&3,J7&& OX-t#R` Assessing the risks of material misstatement and fraud ]?rVram;z 评估材料错报和舞弊的风险 oR}cE
Sr UuPXo66F] Materiality (level), tolerable error piULIZ0 重要性(级别),可容忍误差 LDc?/
Z1 C9OEB6 Analytical procedures :7>oFz 分析程序 GJS3O;2* @cRR Planning an audit =HapCmrx8 规划审计工作 >xsbXQ>. =p{55dR Audit documentation: working papers 2@~.FBby7@ 审计文件:工作底稿 4}.PQ{ amv
D5 The work of others B8.a#@R 其他机构的文件 Cw$0XyO VW&EdrR,S Rely on the work of experts 6Ft?9
B(F: 依靠专家的工作 QiKci%=SX MD|T4PPz,} Rely on the work of internal audit &tVIl$e
依靠内部审计工作 X(_xOU)V +{#65z
3. Internal control !$n@- 内部控制 O"^3,- vG'6?%38 The evaluation of internal control systems 00SYNG! 对内部控制系统的评估 F+@/ "1c r+:]lO Tests of control c~``)N 控制测试
B_Ul&V aC90IJ8^ Substantive procedures (time, nature, extent) A4uKE"WE 实质性程序(时间,性质,程度) 1
1VtC) /aTW X Transaction cycles: revenue, purchases, inventory, etc. 4t
5i9+h 交易周期:收入,采购,库存等。 Jn7T5$pJ )fy-]Ky
* =y^`yv 3 4.Audit evidence /O[<"Wcz 审计证据 Yyx sj9 z`}z7e'> Obtain sufficient, appropriate audit evidence jlxY|;gZ-0 获取足够、适当的审计证据 /PZx['g HOaNhJ{7D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @vZeye 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 _^/k &x9>8~
The audit of specific items mO=A50_&,Q 审计的具体项目 q@Aw]Kh
fZ aTckbE Receivables: confirmation %1oB!+tv 应收帐款:确认 ~] &yHzp2 a`e'HQ Inventory: counting, cut-off, confirmation of inventory held by third parties I1pnF61U 存货:数量,减值,第三方持有存货的确认 9r.h^ H@xHkqan Payables: supplier statement reconciliation, confirmation QArph0e 应付帐款:供应商的申明一致,确认 &HQ_e$1 ;9CbioO Bank and cash: bank confirmation q4#$ca[_ak 银行存款和现金:银行的确认 de/oK c I A%ZCdA; Auditing sampling %*zV&H 审计抽样 i/.#` tzShds 5.Review
;Rlf[](iL 复核 AQ&vq$ 8NkyT_\ Subsequent events Cnr=1E= 随后发生的事件 (#?O3z1@" XJ!?>)N . /3#h]5Y"T p*j>s\ '7Mz]@ Going concern tQ*?L 持续关注 c/7}5#Rs bf=!\L$ Management representations c,^W/:CQAB 与管理层的交涉沟通 hg%iv%1B' +zwS[P@ Audit finalization and the final review: unadjusted differences j0=F__H#@ 审核定稿和最后审查:未经调整的差异 L+mE& Yy~xNj5OS @d5$OpL$% 6. Reporting <.#jp([W> 报告 O{7rIy 学会计论坛bbs.xuekuaiji.com <5E)6c_W) Appendix &pf"35ll 附录 8.G<+. Audit procedure R4X9g\KpAt 审计程序 %+nM4)h