1. Assurance engagements and external audit
保证约定和外部审计 _.{zpF=j r|
f-_D Materiality, true and fair presentation, reasonable assurance g:_hj_1Y M 物质性,真实公平的描述,合理的保证 #--
olEj! d ;^ Appointment, removal and resignation of auditors /Pvk),ca 审计人员的的任命、免职和辞职 @RGDhwS47 N5?IpE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q".g.k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i5"5&r7r jH>8bXQqZ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fG&=Ogy 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 TQf L%JT _({@B`N} Engagement letter r<c #nD~K 约定书(委托书) #op:/j '^iUx,,ZQ 2. Planning and risk assessment nIn2 *r 规划和风险评估 *%\mZ,s" IkDiT63]I General principles {,?ss$L 一般原则 8[zb{PRu S8" f]5s Plan and perform audits with an attitude of professional skepticism <sX VW 持专业的怀疑态度计划和执行审计工作 j13DJ.x
u F2;:vTA> Audit risks = inherent risk ×control risk ×detection risk BLn_u,3 审计风险=内在风险×控制风险×检查风险 FI"HJwAs Icx7.
Y Risk-based approach N
u^p 基于风险的办法 E!J=8C.: PcC/_+2 Understanding the entity and knowledge of the business /=)
L_ 了解商业的实质和知识 +
P7o4]:/ O9s?h3 Assessing the risks of material misstatement and fraud ^lj7( 评估材料错报和舞弊的风险 rrqQCn9 ^m!_2_q Materiality (level), tolerable error j6S"UwJjp 重要性(级别),可容忍误差 :,S98z# ])w[ Analytical procedures #.._c?%4/ 分析程序 HYCuK48F[_ yNCEz/4 Planning an audit M`7y>Ud 规划审计工作 6>`c1
\8f -*B`] Audit documentation: working papers wL}l`fRB 审计文件:工作底稿 Ez+Z[*C ^/@jwZ The work of others SeEw.;Xw 其他机构的文件 }Fa%%} 6N~q`;p0 Rely on the work of experts f>polxB%N 依靠专家的工作 "m$3)7 $ 7
oQ[FdRn* Rely on the work of internal audit uO6{r v\ 依靠内部审计工作 G[,Q95`w?< {
"S6\%= 3. Internal control xY<{qHcX 内部控制 `P}9i@C V}WB*bE The evaluation of internal control systems 4J0Rvod_ 对内部控制系统的评估 ,7_4z]jK -WJ?:?' Tests of control ^D{
lPu
3 控制测试 o-C#|t3hH !w39FfU{ Substantive procedures (time, nature, extent) YA:nOvd@O 实质性程序(时间,性质,程度) r'GP$0rr9! Iu[|<Cx Transaction cycles: revenue, purchases, inventory, etc. 7zemr>sIh 交易周期:收入,采购,库存等。 @?
c2)0 BlA[ T% O+vS| 4.Audit evidence #,d I$gY 审计证据 em{(4!W> r^Zg-|gr
Obtain sufficient, appropriate audit evidence O%8 EZyu 获取足够、适当的审计证据
z4X}O
{
9$qm>,o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Az;t" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 f+_h !j FRu]k
Zv2 The audit of specific items r SkUSe6 审计的具体项目 sEJC-$ **3 z;58
i Receivables: confirmation QX4ai3v 应收帐款:确认 6( CDNMzj /U&Opo
{aO Inventory: counting, cut-off, confirmation of inventory held by third parties Uu 8,@W+ 存货:数量,减值,第三方持有存货的确认 <r#eL39I u&mS8i} Payables: supplier statement reconciliation, confirmation kE9esC3 应付帐款:供应商的申明一致,确认 j>-gO,v, y 2;a(8^n Bank and cash: bank confirmation j)C,%Ol 银行存款和现金:银行的确认 l
vMlL5t C?Bl{4-P}* Auditing sampling !$-\;<bZ
w 审计抽样
i0$Bx> npJt3
Y_I 5.Review
J &pO%Q=b 复核 InXn%9]p] J_x13EaV0 Subsequent events +LM#n#T 随后发生的事件 TJ q~)Bm WmY`` 8>,jpAN}r {M-YHX>*;g ?qCK7$j Going concern ;r_F[E2z 持续关注 .ZvM ^GJb <:SZAAoIV Management representations 4RSHZAJg 与管理层的交涉沟通 vVE2m=!v v\m ]A1 Audit finalization and the final review: unadjusted differences =jB08A 审核定稿和最后审查:未经调整的差异 TT=b79k X.hm s?] P"B0_EuR<T 6. Reporting Ag{iq(X 报告 Llr>9(| 学会计论坛bbs.xuekuaiji.com }VS5gxI1. Appendix Tyvtmx M 附录 o.0ci+z@ Audit procedure ZovW0Q)m 审计程序 O8B\{T1