1. Assurance engagements and external audit
保证约定和外部审计 !Kr|04Qp#x o-\ K] Materiality, true and fair presentation, reasonable assurance .&dW?HS 物质性,真实公平的描述,合理的保证 k4jZu?\C] '<_nL8A^ Appointment, removal and resignation of auditors S~L$sqt 审计人员的的任命、免职和辞职 -(9>{!",J 9}4P%>_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yq+'O&+
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a;J
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^o<V& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =W'a6)WE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7l}P!xa& |}N -5U Engagement letter DX
u915 约定书(委托书) vw VeHjR Vm}OrFA
2. Planning and risk assessment ZHT_o\ 规划和风险评估 8qGK"%{ ~ 1
!_$HA General principles 5/Viz`hsz 一般原则
d-Vttxa6 ^\=<geEj Plan and perform audits with an attitude of professional skepticism tKOTQ8i4 持专业的怀疑态度计划和执行审计工作 3)\jUVuj tY~gn|M Audit risks = inherent risk ×control risk ×detection risk ggQ/_F8u 审计风险=内在风险×控制风险×检查风险 Q\.~cIw_AQ ZDEz&{3U; Risk-based approach
h[~JCYA 基于风险的办法 ?'ID7mL "D#+:ix8G| Understanding the entity and knowledge of the business {FRUB(68b 了解商业的实质和知识 ..BIoSrj x=>B 6o-f Assessing the risks of material misstatement and fraud "TW%-67
评估材料错报和舞弊的风险 dsck:e5agZ 7\x7ySM Materiality (level), tolerable error o2M+=O@ 重要性(级别),可容忍误差
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hKC:<% 0#1hkJ" Analytical procedures i) v
] 分析程序 D5lzrpg _e 2;h4$^`dt Planning an audit q?}
/q 规划审计工作 ;e,_F/@` EB R,j_ Audit documentation: working papers >h:rYEsh8V 审计文件:工作底稿 eC`} oEz BG ,ln(Vz The work of others I/YBL 其他机构的文件 OpFe=1Q :/YHU3 ~Y Rely on the work of experts ..jc^'L 依靠专家的工作 j9Qd
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Rely on the work of internal audit qTc-Z5 依靠内部审计工作 g7\MFertR^ (gW#T\Eln
3. Internal control UuXq+HYR 内部控制 }!_x
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C[|LM& The evaluation of internal control systems 2J?ON|2M 对内部控制系统的评估 S-x'nu$u %f[0&)1!.v Tests of control yM* CA,(c 控制测试 {qxFRi#\k j v9DQr Substantive procedures (time, nature, extent) ^a+W! 实质性程序(时间,性质,程度) NTq#'O) f q!UN<+k\h Transaction cycles: revenue, purchases, inventory, etc. 6.#5Ra 交易周期:收入,采购,库存等。 3=YK" 5J >
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CM MU_8bK9m 4.Audit evidence 2ed4xhV 审计证据 *xHj* ;B Lw?kf Obtain sufficient, appropriate audit evidence Nf@-
i` 获取足够、适当的审计证据 !97U2L4 .`w[A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _#f+@)vR 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 GFA D Mw{0A\6 The audit of specific items p
I>yO~Ve 审计的具体项目 Pv-El+e! Sr$&]R]^ Receivables: confirmation h>0R!Rl8 应收帐款:确认 Y9}5&# <]:X Inventory: counting, cut-off, confirmation of inventory held by third parties M:[rH 存货:数量,减值,第三方持有存货的确认 gc5u@
(P" s,z$Vt"h*K Payables: supplier statement reconciliation, confirmation W~" 'a9H/ 应付帐款:供应商的申明一致,确认 +V2\hq[{ @^q|C&j Bank and cash: bank confirmation UQX. 银行存款和现金:银行的确认 whH_<@! D./!/>@f Auditing sampling mBAI";L3 审计抽样 fRcs@yZnS $*k(h|XfwW 5.Review
%R|_o<(#MJ 复核 NY(z3G 3EY>XS Subsequent events
adCTo 随后发生的事件 Pn?,56SD= )Bz2-|\ j<*
AqqD! zcqv0lM ' Going concern wP|Amn+; 持续关注 9`a1xnL E \p Qh Management representations #1,"^k^ 与管理层的交涉沟通 4z;@1nN_8a [ClDKswq Audit finalization and the final review: unadjusted differences Sa8KCWgWh 审核定稿和最后审查:未经调整的差异 7O.?I#
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Q 报告 tfAO#h tq 学会计论坛bbs.xuekuaiji.com c}-ADr9 Appendix {M_*hR;lL 附录 *UerLpf Audit procedure eb` ! 审计程序 x$SxGc~4gb