1. Assurance engagements and external audit
保证约定和外部审计 X[o+Y@bc ]zol? Materiality, true and fair presentation, reasonable assurance ed,A'S=d 物质性,真实公平的描述,合理的保证 B?z2@, O`~#X w Appointment, removal and resignation of auditors /yG34) aB 审计人员的的任命、免职和辞职 eP @#I^_ v0\l~_|H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;qgo= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 teJt.VA7) }gkLO
TJ/, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m
!*F5x 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 bFG~08Z ,d '5BD%#[ Engagement letter r@4A%ql< 约定书(委托书) y(J~:"}7) O`@Nl 2. Planning and risk assessment @ b!]Jw 规划和风险评估 ]@#9B>v= tP@NQCo General principles D.a>i
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一般原则 y0d= #hxYB Plan and perform audits with an attitude of professional skepticism I_r@Y:5{ 持专业的怀疑态度计划和执行审计工作 G4@r_VP \ <gF]9%2E Audit risks = inherent risk ×control risk ×detection risk Vgm'&YT 审计风险=内在风险×控制风险×检查风险 SboHo({5VA qdix@@ Risk-based approach ;bE/(nz M 基于风险的办法 |UB$^)Twb PR@6=[|d Understanding the entity and knowledge of the business 62sl6WWS3 了解商业的实质和知识 e=0]8l>\V <,M"kF: Assessing the risks of material misstatement and fraud ?@ oF@AEx= 评估材料错报和舞弊的风险 X<%D@$ eN=jWUoCh Materiality (level), tolerable error 9^}&PEl 重要性(级别),可容忍误差 '0HOL)cIz 0vv~G\yM Analytical procedures sLr47 NC 分析程序 pa!BJ]~ <o%T] Planning an audit WQ9e
~D" 规划审计工作 ab6I*DbF [J,.?'V Audit documentation: working papers zS%XmS\ 审计文件:工作底稿 <F7a!$zQ MNu0t\`p4 The work of others O52/fGt 其他机构的文件 >jI.$%L$ 0fOhCxtL@ Rely on the work of experts TDH^x1P 依靠专家的工作 IbI0".o 36=aahXd\ Rely on the work of internal audit +x2JC' -H 依靠内部审计工作 I){4
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C 3. Internal control bIU.C|h@ 内部控制 ?4b0\ - yD3}USw The evaluation of internal control systems c]^P$F8U 对内部控制系统的评估 "8f4s|@3 I\mF dE Tests of control ?Lg(,-: 控制测试 *~^6
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|6: Substantive procedures (time, nature, extent) t /+;#- 实质性程序(时间,性质,程度) Cab.a)o I8bM-k):9R Transaction cycles: revenue, purchases, inventory, etc. YlrN^rO 交易周期:收入,采购,库存等。 ZwUBeyxS=c ;5tOQ&p%v 2{=]Pf 4.Audit evidence %,T*[d&i 审计证据 kOydh(yE >.
K Obtain sufficient, appropriate audit evidence 9B0ON*` 获取足够、适当的审计证据
4}H+hk8- V%8(zt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \W*L9azr 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 ray3gM%JLj IJ Jp5[w The audit of specific items
V9) / 审计的具体项目 ~F,~^r!Jtu VVeJe"!t Receivables: confirmation
NxHUOPAJc 应收帐款:确认 /yI4;:/ \;&;K'
Inventory: counting, cut-off, confirmation of inventory held by third parties
>Z!!` 0{ 存货:数量,减值,第三方持有存货的确认 #^T`vTD- ,U\s89 Payables: supplier statement reconciliation, confirmation 3x;UAi+& 应付帐款:供应商的申明一致,确认 16L YVvmW D{+@ ,C7B Bank and cash: bank confirmation e8vy29\S 银行存款和现金:银行的确认 `58% &3lp +?*;#=q Auditing sampling W![K#r5T 审计抽样 a`'>VCg 1$0Kvvg[ 5.Review
,j_js8r 复核 YmC}q20; On*I.~ Subsequent events @;4;72@O 随后发生的事件 >?@5>wF QD@O!};
T Vgj#-7bdyi j.&dHtp bWo Going concern lx+;<la 持续关注 Eg)24C R 4 B/4M;G~ Management representations YZf{."Opj[ 与管理层的交涉沟通 E+ /Nicn= j=O+U_w Audit finalization and the final review: unadjusted differences A$@;Q5/2 审核定稿和最后审查:未经调整的差异 cpOt?XYR~ d'';0[W) F+hV'{|w` 6. Reporting C!+D]7\j 报告 t<v.r
b 学会计论坛bbs.xuekuaiji.com D)PX |xrn Appendix =
2 HY]H 附录 .b";7}9{ Audit procedure _m9k2[N! 审计程序 <O+GXJ2