1. Assurance engagements and external audit
保证约定和外部审计 rQTG-&
, :x?G[x= Materiality, true and fair presentation, reasonable assurance _,p/2m-Pj 物质性,真实公平的描述,合理的保证 <9;X1XtpI t+0/$ Appointment, removal and resignation of auditors OO,%zwgt 审计人员的的任命、免职和辞职 [DtMT6F3 D@@"w+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |]Y6*uEX< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k#p6QAhS dXU6TCjU7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )}i2x:\|_ 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 {L M Q cf%2A1I2W Engagement letter /c7jL4oD 约定书(委托书) 4#ifm# v~YGef;D 2. Planning and risk assessment ;YBk.}
% 规划和风险评估 ZiaFByLy "|PX5 General principles +NOq>kH@ 一般原则 xBqZ:
BQ &nY#GHB Plan and perform audits with an attitude of professional skepticism h6tYy_(G 持专业的怀疑态度计划和执行审计工作 )R"UX:Q> /\E3p6\* Audit risks = inherent risk ×control risk ×detection risk Go[anf 审计风险=内在风险×控制风险×检查风险 I.%EYAai $bZ5@)E Risk-based approach Ve40H6Ox 基于风险的办法 \GGyz{i 5<7sVd. Understanding the entity and knowledge of the business =^)$my\C: 了解商业的实质和知识 SkU9iW(k x3nUKQtk:8 Assessing the risks of material misstatement and fraud _) UnH
p_^ 评估材料错报和舞弊的风险 DMKtTt[} >;fn,9w Materiality (level), tolerable error J@ 8OU 重要性(级别),可容忍误差 5tY/ d=\k shVEAT'` Analytical procedures 2>Qy* 分析程序 zN\C veS)
j?4 Planning an audit 71\GK
规划审计工作 3u,B< J{nA
?[ Audit documentation: working papers ;i?R+T 审计文件:工作底稿 Z[1|('
._&SS,I5VZ The work of others g5*?2D}dqX 其他机构的文件 V&lx0Dy G
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`sOPr Rely on the work of experts Z55C4F5v 依靠专家的工作 1_M}Dc+J <s'0<e!./t Rely on the work of internal audit GX*9R> 依靠内部审计工作 pLMaXX~4_ _93:_L 3. Internal control nrbP3sf* 内部控制 $JiypX^DOP ?
5j~" The evaluation of internal control systems :_o^oi7G 对内部控制系统的评估 0*AXd=)"* O! _d5r&, Tests of control cPg{k}9Tvy 控制测试 Xv 7
noq| NGW:hgf Substantive procedures (time, nature, extent) J58S8:c 实质性程序(时间,性质,程度) lZ)
qV!< &{ZUY3 Transaction cycles: revenue, purchases, inventory, etc. F|8;Sw b5 交易周期:收入,采购,库存等。 6<f(Zv? I iMQ0Sq-%1 ciFqj3JS 4.Audit evidence 8wn{W_5a 审计证据 ff00s+ &+yoPF Obtain sufficient, appropriate audit evidence v'r)d-T 获取足够、适当的审计证据 6wZ)GLW[ a`LkP% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xRqA^Ad 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9VSi2p* Hk=HO|&<XB The audit of specific items 'UC1!Z 审计的具体项目 }eveNPB{5 z8xBq%97us Receivables: confirmation 1had8K- 应收帐款:确认 GH`y-Ul'K @\W-=YKLg Inventory: counting, cut-off, confirmation of inventory held by third parties Y)l=r^Ap> 存货:数量,减值,第三方持有存货的确认 `Io
#440; d;{k,rP6 Payables: supplier statement reconciliation, confirmation QuC_sFP10 应付帐款:供应商的申明一致,确认 V~do6[( f85~[3
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Bank and cash: bank confirmation ^$[
iLX 银行存款和现金:银行的确认 }^^c/w_ ?F*I2rt# Auditing sampling )c532
y 审计抽样 Ei=rBi "akAGa!V+ 5.Review
d$Y_vX< 复核 M0`1o p1 6Xbf3So Subsequent events PX` xr1o 随后发生的事件
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sTqo c:<a"$ Going concern _'*(-K5& 持续关注 4vCUVo r +[4y)y` Management representations xC}' "``s 与管理层的交涉沟通 |I{3~+E h @jrxbo;5 Audit finalization and the final review: unadjusted differences @a,=ApS" 审核定稿和最后审查:未经调整的差异 A;o({9VH`Z 1qBE|PwBp 7xYz9r)w` 6. Reporting zL'S5'<F| 报告 tD4-Llj6 学会计论坛bbs.xuekuaiji.com L!,@_ Appendix fzvyR2 I 附录 MH0wpHz Audit procedure 6\`8b&'n 审计程序 +wQ}ZP&