1. Assurance engagements and external audit
保证约定和外部审计 /j$$0F>s7 #j\*Lc"Ur: Materiality, true and fair presentation, reasonable assurance %f_FGh 物质性,真实公平的描述,合理的保证 ]~$c~*0g bb*c+XN0 Appointment, removal and resignation of auditors "sdcP8])d 审计人员的的任命、免职和辞职 o`oRG)QC D`1I;Tb# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y"r
3i] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?Ozk^#H[ Hf;RIl2F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IvPA|8( 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Dm&lSWW`/ n+v!H O"2u Engagement letter ?SHc}iaU# 约定书(委托书) \x3^ c`rfKr&z 2. Planning and risk assessment pHq{S;R2G 规划和风险评估 ?aP1 B.{8/.4 General principles z?8zFP 一般原则 wa9'2a1? 8 h55$j Plan and perform audits with an attitude of professional skepticism ,)0/Ec 持专业的怀疑态度计划和执行审计工作 L%TxP6z4A \Mobq Audit risks = inherent risk ×control risk ×detection risk Pc/.*kOT 审计风险=内在风险×控制风险×检查风险 MBnK&GS @SX%?
mk8G Risk-based approach <|mE9u 基于风险的办法 de3yP, !~6'@UYo Understanding the entity and knowledge of the business ~nLkn#Z 了解商业的实质和知识 CD XB&%Sr 3Yn:fsy Assessing the risks of material misstatement and fraud
}dV9%0s! 评估材料错报和舞弊的风险 SQz$kIZR | 7t=\ Materiality (level), tolerable error nPQ
ZI6> 重要性(级别),可容忍误差 YzforM^F PM#$H Analytical procedures ,U
} 5 分析程序 dVY(V&p 'fp<FeTg Planning an audit @g@fL % 规划审计工作 %[+a[/
TWl(\<&+) Audit documentation: working papers eSQzjR* 审计文件:工作底稿 v@}1WGY =R"Eb1 The work of others 6KBzlj0T
+ 其他机构的文件 GN~[xXJU =Qjw.6@ Rely on the work of experts WrIL]kJw^ 依靠专家的工作 Mp DdJ, USHlb#* Rely on the work of internal audit SNopAACf1 依靠内部审计工作 ai<MsQQ:= l,^i5t' 3. Internal control V PLCic,T 内部控制 .O
@q5G .f?qUg The evaluation of internal control systems U_N5~#9 对内部控制系统的评估 2Be ?5+ i_jax)m% Tests of control Nv*E .|G 控制测试 o[
Wagg.% N4Fy8qU; Substantive procedures (time, nature, extent) 3<~2"@J 实质性程序(时间,性质,程度) 6x (L&>F priT7! Transaction cycles: revenue, purchases, inventory, etc. lN][xnP 交易周期:收入,采购,库存等。 r=iMo7q )$Dcrrj kL2Zr
4.Audit evidence D~i@. k 审计证据 p'uqh
e X g~$GE},, Obtain sufficient, appropriate audit evidence f>"!-3 获取足够、适当的审计证据 'o#J>a~!9L 6Mf3)o2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
w50Bq&/jX 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 &ttv4BC^r 6iV"Tl{z- The audit of specific items HqnKpZ 审计的具体项目 wn A%Nh7 7KSGG1ts Receivables: confirmation kS\. 应收帐款:确认 U_
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aJa^~*N/Aa Inventory: counting, cut-off, confirmation of inventory held by third parties &xiDG=I# 存货:数量,减值,第三方持有存货的确认 _:fO)gs|1 +DbWMm Payables: supplier statement reconciliation, confirmation HHu7{, 应付帐款:供应商的申明一致,确认 ~y-vKCp| ~QEXB*X-g' Bank and cash: bank confirmation nTlv'_Y( 银行存款和现金:银行的确认 6E\\`FE4y R6WgA@Z|r Auditing sampling E23 Yk?" 审计抽样 Rm\
']; rO?x/{;ai 5.Review
%&=(,;d 复核 ;KZtW _{Q?VQvZ Subsequent events ,wb|?>Y 随后发生的事件 ^]lwd"$ %3l;b
R> F#}1{$)%
/ eE riv@v %[\Ft Going concern Wru
Fp 持续关注 gHh.|PysW :!iPn% Management representations }fZ=T4r 与管理层的交涉沟通 (P>eWw\0 r)#"$Sm Audit finalization and the final review: unadjusted differences ^tKOxW#
a 审核定稿和最后审查:未经调整的差异 1-N
X>E5 L..X)-D2n 7U[L\1zS 6. Reporting WO(&<(? 报告 }jY[| >z 学会计论坛bbs.xuekuaiji.com
$Z%aGc* Appendix <
8 Y<w|Hh 附录 xm10 Audit procedure -
ynLuq#1A 审计程序 IL6f~!