1. Assurance engagements and external audit
保证约定和外部审计 l52a\/ { }e^eJ Materiality, true and fair presentation, reasonable assurance ~M
?|Vn 物质性,真实公平的描述,合理的保证 "5DJu~ n1(?|aJ#1 Appointment, removal and resignation of auditors \Z)1 ?fq 审计人员的的任命、免职和辞职 Qqs"?Z,P <FFJzNc+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o|S)C<w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aP~gaSx 90 {tI X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sB}]yw 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 '|K.k6 v<rF'D2 Engagement letter ,-*iCs< 约定书(委托书) -$Y8!5 4 #*IVlchA"B 2. Planning and risk assessment f%fa{ 规划和风险评估 $B\E.ml. B5=3r1Ly General principles #JNy 一般原则 pD`/_-=^h pV`$7^#X Plan and perform audits with an attitude of professional skepticism /MMtTB
H 持专业的怀疑态度计划和执行审计工作 (*^DN{5 6o}V@UzqV Audit risks = inherent risk ×control risk ×detection risk \tt'm\_ 审计风险=内在风险×控制风险×检查风险 :F|\Ij0T vgPUIxB@ Risk-based approach &/F_*=VE 基于风险的办法 G\Hq/4 MZm'npRf Understanding the entity and knowledge of the business 4_Rdp`x#J 了解商业的实质和知识 XDmbm*~i 2RNrIU I2 Assessing the risks of material misstatement and fraud U~is-+Uq 评估材料错报和舞弊的风险 aPIr_7e FUTn Materiality (level), tolerable error TL-i=\{L:d 重要性(级别),可容忍误差 W}gVIfe X\2_;zwf Analytical procedures {Bs+G/?o/ 分析程序 K^D82tP )LFD6\z1pl Planning an audit 8GB]95JWwp 规划审计工作 ?z.Isvn )
h"Fla Audit documentation: working papers -q2MrJ* 审计文件:工作底稿 Y}1P~ aPBX=;( The work of others |'w^ n 其他机构的文件 ZJXqCo7O i.@*tIK Rely on the work of experts h%b hrkD 依靠专家的工作 ,?=KgG1i "@t-Cy:!O Rely on the work of internal audit 70
`M,`` 依靠内部审计工作 c
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!LSs9_w 3. Internal control uB+9dQ 内部控制 R7
K -uR{X G. D The evaluation of internal control systems 1M+Zkak7p 对内部控制系统的评估 MSB%{
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o=E!? Tests of control D0M!"c>\ 控制测试 02M7gBS {5x>y:v Substantive procedures (time, nature, extent) cyc>_$/;1 实质性程序(时间,性质,程度) -- S"w@ F?2FITi_V Transaction cycles: revenue, purchases, inventory, etc. %F3}/2 交易周期:收入,采购,库存等。 mVrK z ( -2R{!A ;G Qm[W([ 4.Audit evidence 3;D?|E]1 审计证据 1Zq S-,kI Obtain sufficient, appropriate audit evidence fv|%Ocm 获取足够、适当的审计证据 sN@j5p^jc nOuN|q=C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jk~UEqr+ 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 &Q+]t"OA! :~r#LRgc The audit of specific items ?1DUNZ6 审计的具体项目 3GINv3_ G;9|%yvd8 Receivables: confirmation yTj p- 应收帐款:确认 z@n+7p`w {jUvKB_x Inventory: counting, cut-off, confirmation of inventory held by third parties I$Eg$q 存货:数量,减值,第三方持有存货的确认 VS%@)sI|Z 5F03y`@ u Payables: supplier statement reconciliation, confirmation ZpTi:3> 应付帐款:供应商的申明一致,确认 5Q;dnC a[JZ
5D Bank and cash: bank confirmation }{#7Z8 银行存款和现金:银行的确认 jqqaw yHtGp%j Auditing sampling *|CLO|B) 审计抽样 / (.'*biQ Nq
U9/ 5.Review
gpsrw>nw 复核 (Z'WR 6i^0T
Subsequent events &BTfDsxAK 随后发生的事件
Tu'E{Hw X`tOO >]C<j4 /o'oF .8%vd Going concern B
;;cbY 持续关注 @u<0_r
t ju r1!rg% Management representations BMe72 与管理层的交涉沟通 %!D_q~"H I}1fEw>8 Audit finalization and the final review: unadjusted differences W|~q<},j 审核定稿和最后审查:未经调整的差异 XuA0.b% mnQal>0~
l`oT: 6. Reporting W3aXW,P. V 报告 @t "~ 学会计论坛bbs.xuekuaiji.com |zg=+ Appendix 1.uUMW
附录 J~fuW?a]r Audit procedure (PyTq
5:F 审计程序 {W]bU{%.