1. Assurance engagements and external audit
保证约定和外部审计 )I~U&sT\/ ^Om0~)"q Materiality, true and fair presentation, reasonable assurance rE->z 物质性,真实公平的描述,合理的保证 pFB^l|\ ] mGZJ$ | Appointment, removal and resignation of auditors 8
|]r>L$Wk 审计人员的的任命、免职和辞职 " a&|{bv @=i-*U Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V(gmC%6%l* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^|^yw gK c:*[HO\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B=ckRWq 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 Np2I*l6W JD\yl[ac% Engagement letter z (1zth 约定书(委托书) Z--A:D> 8-JOfq}s 2. Planning and risk assessment g?7I7W~?` 规划和风险评估 _cRCG1CJ \C{Dui)F General principles mB\)Q J.% 一般原则 A
{Kc"s4fO Tasmbo^mAF Plan and perform audits with an attitude of professional skepticism kv!QO^;^Y 持专业的怀疑态度计划和执行审计工作 FRBW(vKE {th=MldJ? Audit risks = inherent risk ×control risk ×detection risk (7X|W<xT 审计风险=内在风险×控制风险×检查风险 Os90fR v[7iWBqJ Risk-based approach XBr-UjQ 基于风险的办法 I ~U1vtgp "_f~8f`y Understanding the entity and knowledge of the business &b__/o 了解商业的实质和知识 '3i,^g0?t0 6D\$K Assessing the risks of material misstatement and fraud iH`Q4 评估材料错报和舞弊的风险 WX-J4ieL hR4\:s+[ Materiality (level), tolerable error W>E/LBpE4 重要性(级别),可容忍误差 z [|:HS& xS'Kr.
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Analytical procedures =K\xE" 分析程序 < NRnE8: x]Pp|rHj Planning an audit 6*aU^#Hz6 规划审计工作 w=QlQ\ /g`!Zn8a Audit documentation: working papers mf W}^mu 审计文件:工作底稿 hEh` cBO /&i6vWMhP The work of others ;],Js1m 其他机构的文件 Ueb&<tS m ?e::W Rely on the work of experts : MEB] } 依靠专家的工作 3a\De(; |Wg!>g! Rely on the work of internal audit n1Wo<$# 依靠内部审计工作 6/3oW}Oo M*-]<!))7 3. Internal control 1RgERj 内部控制 ^$AJV%3wI RxYC]R^78 The evaluation of internal control systems c;B: o 对内部控制系统的评估 ?8/T#ox iAr]Ed"9| Tests of control ~( ;HkT 控制测试 'lMDlTU O .WVIdVO7 Substantive procedures (time, nature, extent) |
9 <+!t\ 实质性程序(时间,性质,程度) 47=YP0r?>T nZX`y
-AZ Transaction cycles: revenue, purchases, inventory, etc. b{Bef*`/ 交易周期:收入,采购,库存等。 ]~@uStHn ]@6L,+W" ,@]*Xgt= 4.Audit evidence zN&m-nrw 审计证据 re
xMS j0~dJ# Obtain sufficient, appropriate audit evidence =&" a:l
获取足够、适当的审计证据 E*vh<C ET[>kn^# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xdgbs-a) 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 bs_< UE +7mUX The audit of specific items M#.dF{%% 审计的具体项目 9]^q!~u FvXpqlp Receivables: confirmation -7IRlP& 应收帐款:确认 2[CHiB*>
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)t/ Inventory: counting, cut-off, confirmation of inventory held by third parties _&RGhA 存货:数量,减值,第三方持有存货的确认 1l
s 8 h ~[Z(6yX Payables: supplier statement reconciliation, confirmation hiEosI
C 应付帐款:供应商的申明一致,确认 "#.L\p{Zy c{3P|O&. Bank and cash: bank confirmation 8K9RA< 银行存款和现金:银行的确认 yS
.)l \HL66%b[ Auditing sampling HBm(l@#. 审计抽样 %RIlu[J tkP& =$ 5.Review
ZfibHivz 复核 @GWlo\rM6^ l:OXxHxRi Subsequent events ?!u9=?? 随后发生的事件 tP89gN^PA| ZmvtUma XZ"oOE0= sitgz)Ki^ F8xu&Vk0: Going concern r-_-/O"l 持续关注 zbJ}@V l%
p4.CX Management representations EY@KWs3"H 与管理层的交涉沟通 i(4.7{* I2gSgv% Audit finalization and the final review: unadjusted differences >@EwfM4[e 审核定稿和最后审查:未经调整的差异 jfYM*% #V.u[:mO ddY-F
}z~ 6. Reporting \j4!dOGZ 报告 44pVZ5c 学会计论坛bbs.xuekuaiji.com Y=@iD\u
Appendix 24*3m&fA*K 附录 8l<~zIoO Audit procedure lNMJcl3 审计程序 & j*Ylj}