1. Assurance engagements and external audit
保证约定和外部审计 !5I;3EN FG/". dU Materiality, true and fair presentation, reasonable assurance ^o&3 +s}M 物质性,真实公平的描述,合理的保证 CT5\8C 2F*spu
Appointment, removal and resignation of auditors 3cfJ(%'X 审计人员的的任命、免职和辞职 buV{O[ u#(VR]u\7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y,BzBUWK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i) v
] D5lzrpg _e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2;h4$^`dt 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 q?}
/q dr3j<D-Q Engagement letter ILi{5L 约定书(委托书) /+^7lQo\] 'fpm] *ig 2. Planning and risk assessment nE.w 规划和风险评估 6S]K@C=r SOE5` General principles ,:6gp3 一般原则 *_feD
+rq Mttt]] Plan and perform audits with an attitude of professional skepticism <12 ia"} 持专业的怀疑态度计划和执行审计工作 A^lJlr:_` %siBCjvo= Audit risks = inherent risk ×control risk ×detection risk @bs
YJ4-V 审计风险=内在风险×控制风险×检查风险 9N1Uv,OtB "&h{+DHS Risk-based approach hr@c7/L 基于风险的办法 r'bctFsD :
:;YS9e Understanding the entity and knowledge of the business >s0A.7,5 了解商业的实质和知识 u|]{|Ya'% U\OfB'Dn Assessing the risks of material misstatement and fraud !O|d,)$q 评估材料错报和舞弊的风险 J,N='~kfh >]b>gc?3 Materiality (level), tolerable error VF#2I%R* 重要性(级别),可容忍误差 gbvM2 _:dt8+T# Analytical procedures vG E;PwR 分析程序 rl:6N*kK
%[3?vX Planning an audit }
@r|o:I 规划审计工作 J)R2O{ z T''PzY!Qf Audit documentation: working papers w3,DsEXu 审计文件:工作底稿 '7BJ. >~%!#,C(|U The work of others \iN3/J4 其他机构的文件 [[vu#' bc 0
0JH*I Rely on the work of experts _6U=7<f 依靠专家的工作 :Q\Es:y m.:2G Rely on the work of internal audit Oe#*- 依靠内部审计工作 D1xIRyc/ *=yUs'brB 3. Internal control Tt^PiaS! 内部控制 IZ9L
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eiJkX The evaluation of internal control systems TNi4H:\ 对内部控制系统的评估 I`e$U He&7(mQ0^ Tests of control _ ^ JhncL 控制测试 ~Qg:_ @@\ u/s,# Substantive procedures (time, nature, extent) `5SLo=~ 实质性程序(时间,性质,程度) QmHj=s:x\ /Kw}R5l Transaction cycles: revenue, purchases, inventory, etc. ; JpsRf! 交易周期:收入,采购,库存等。 4O I''i &-5`Oln )># Y,/q 4.Audit evidence v8{ jEAK 审计证据 3bWYRW -'!K(" Obtain sufficient, appropriate audit evidence N*^iOm]Y 获取足够、适当的审计证据 kU75 f0^;
*Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SRP.Mqg9 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 DfPC@`
k Xl/SDm_p The audit of specific items 0c
-.h 审计的具体项目 \zx &5a
# 2`Dqu"TWh Receivables: confirmation -(oFO'Lbg 应收帐款:确认 t[r<&1[& {4C/ZA{|l
Inventory: counting, cut-off, confirmation of inventory held by third parties H\>0jr` 存货:数量,减值,第三方持有存货的确认 pqT+lai)# tfAO#h tq Payables: supplier statement reconciliation, confirmation q.}
M^iDe 应付帐款:供应商的申明一致,确认 Bd++G'FZ "e-RV
Bank and cash: bank confirmation d*B^pDf 银行存款和现金:银行的确认 #7*{ $v {s{b
nU Auditing sampling ^CBc~um2 审计抽样 c>$PLO^ mJ #|~I*Z- 5.Review
hx.ln6=4 复核 qOqU
CRUe: RV=Z$ Subsequent events ;h"St0
随后发生的事件 qH=<8Iu JmP[ 9" yIq.
m= .#OD=wkN0 78MQoG< Going concern X]1Q# $b 持续关注 lSG"c+iV S|K#lL Management representations id?B<OM 与管理层的交涉沟通 G~+BO'U9'G }x~1w:zHd Audit finalization and the final review: unadjusted differences G u4mP 审核定稿和最后审查:未经调整的差异 pYBY"r ]?<=DHn fep8hf B; 6. Reporting ]ZI ?U<0 报告 x
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f? 学会计论坛bbs.xuekuaiji.com sX
c|++ Appendix b%TLvV 9F 附录 `zP{E T_Y Audit procedure />dH\KvN 审计程序
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