1. Assurance engagements and external audit
保证约定和外部审计 WK{F >Wd_?NaI Materiality, true and fair presentation, reasonable assurance 5+(Cp3 物质性,真实公平的描述,合理的保证 {aU|BdATI - Sn]` Appointment, removal and resignation of auditors .`&k` 审计人员的的任命、免职和辞职 @FRas00)| 4P7r\hs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <e@4;Z(h04 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .rl Lt5b% _X{ GZJm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }+)q/]% 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 -V'Y^Df od&wfwk( Engagement letter G//hZwf0 约定书(委托书) \@{TF((Y oC3W_vH.% 2. Planning and risk assessment :"K9(XKKU 规划和风险评估 sM9utR ,"?8 General principles sP>-k7K. 一般原则 ~svea>Fmr vI"BNC*Q
1 Plan and perform audits with an attitude of professional skepticism z6Nz)$!_i 持专业的怀疑态度计划和执行审计工作 *c(YlfeZ# 1>bNw-kz7 Audit risks = inherent risk ×control risk ×detection risk gBXoEn] 审计风险=内在风险×控制风险×检查风险 -x!JTx[K {?}^HW9{ Risk-based approach m:9|5W 基于风险的办法 X'/'r.b6 u!FF
{~5cs Understanding the entity and knowledge of the business ~L_1&q^4!i 了解商业的实质和知识 Vf$$e) !~xlze Assessing the risks of material misstatement and fraud
JL7;l0# 评估材料错报和舞弊的风险 *}>)E]O@ c?Mbyay Materiality (level), tolerable error 5YgT*}L+, 重要性(级别),可容忍误差 bUuQ"!>ppu gz Dfx&.0 Analytical procedures 7gRR/&ZK 分析程序 J(9{P/ 79+i4(H Planning an audit Ir Y\Q) 规划审计工作 Ns\};j?TU* sH%Ts@Pl Audit documentation: working papers 34J*<B[Njo 审计文件:工作底稿 ;B{oGy. y&wo"'; The work of others Ggbz 其他机构的文件 "EZpTy}Ee
c^z)[ Rely on the work of experts /^WOrMR 依靠专家的工作 *bzqH 2h8 x+[ATZ([ Rely on the work of internal audit >Udq{<]#r 依靠内部审计工作 FyNm1QNy^ CF: ! 3. Internal control R_ )PbFw 内部控制 w,OPM}) il 1'1>B The evaluation of internal control systems 1aPFpo
! 对内部控制系统的评估 S Erh"~[ mA^3?yj Tests of control (g1Op~EM 控制测试 dt/-0~U J.]`l\ Substantive procedures (time, nature, extent) XQ8q)B= 实质性程序(时间,性质,程度) p ^9o*k`u _\{/#J;lN Transaction cycles: revenue, purchases, inventory, etc. `$
vf 9'\+ 交易周期:收入,采购,库存等。 7W>(T8K X\ *]!rT&E Zu94dFP 4.Audit evidence `$3ktQ $ 审计证据 {e0(M*u /L./-92NH4 Obtain sufficient, appropriate audit evidence f*VXg[&\\F 获取足够、适当的审计证据 0:c3aq&u I6,||!sZ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^~dC&!D 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 VHv L:z UUF]45t> The audit of specific items ?A-f_0<0 审计的具体项目 "6v_<t`q" bgkBgugZhX Receivables: confirmation Mo oxT7 应收帐款:确认 1-Dw-./N _rz\[{) Inventory: counting, cut-off, confirmation of inventory held by third parties 3sDyB-\& 存货:数量,减值,第三方持有存货的确认 ?a'EkZ.dB
;Zn&Nc7 Payables: supplier statement reconciliation, confirmation `YO& 应付帐款:供应商的申明一致,确认 v9(N}hoP \tCK7sBn Bank and cash: bank confirmation
YdUcO.V 银行存款和现金:银行的确认 I.`DBI#-f ezri9\Ju Auditing sampling r
je;Bf 审计抽样 uA cvUN-@ LLoV]~dvUu 5.Review
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b:r= 复核 ^==Tv+T9U s!1/Bm|_T Subsequent events @g*[}`8]y 随后发生的事件 Y@qugQM> o@C|*TXN N
x^JC_ ]I]G3 e `S4G+j>u6 Going concern 6="o&! 持续关注 %=V"
}P[ i~*6JB| Management representations =`
Ky N/ 与管理层的交涉沟通 1`l(H4 eKU4"XTk Audit finalization and the final review: unadjusted differences z]=Ks_7 审核定稿和最后审查:未经调整的差异 ?9?o8! Ok}e|b[D yA7O<p+ 6. Reporting A5[kYD,_ 报告 >y!O_@>z 学会计论坛bbs.xuekuaiji.com -w'g0/fD Appendix )*7{%Ilq 附录 P$3!4D[ Audit procedure B%o%%A8*g 审计程序 <,H/7Ba