1. Assurance engagements and external audit
保证约定和外部审计 0"@p|nAa |Pse=_i Materiality, true and fair presentation, reasonable assurance d D^?%,a 物质性,真实公平的描述,合理的保证 xNVSWi, .fzns20u Appointment, removal and resignation of auditors Mb%[Qp60 审计人员的的任命、免职和辞职 RCGpZyl T6,6lll Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %
+$!ctn 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 SkXx:@ #4sSt-s& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior L-3wez;hm 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 oW/H8 q<wY 1UH_"Q03 Engagement letter X`}4=> 约定书(委托书) m`3gNox o,
qBMo^. 2. Planning and risk assessment 0
vz!) 规划和风险评估 6;\Tps;A 6<Z
k%[7t General principles Eid~4a 一般原则 4kLTKm:G k*T&>$k}^ Plan and perform audits with an attitude of professional skepticism qQ<7+z<4KP 持专业的怀疑态度计划和执行审计工作 w>#.id[k <C7/b#4>\ Audit risks = inherent risk ×control risk ×detection risk ~\+mo 审计风险=内在风险×控制风险×检查风险 7!,
p,|K BG@[m Risk-based approach `X wKCI 基于风险的办法 MW.,}f k{C|{m Understanding the entity and knowledge of the business ) ]]PhGX~ 了解商业的实质和知识 I*
JSb9r K}Pi"Le@W Assessing the risks of material misstatement and fraud R 9Yk9v 评估材料错报和舞弊的风险 .*w3 ryQ (@u" Materiality (level), tolerable error |Q~5TL>b 重要性(级别),可容忍误差 8J#TP7; IQ}YF]I; Analytical procedures cX-)]D 分析程序 Q-S5(" ehYGw2 Planning an audit rexy*Xv`2p 规划审计工作 RjQdlr6* !p"Ijz5 Audit documentation: working papers *6*/kV?F 审计文件:工作底稿 *Ry
"`" _S#3!Wx The work of others ig,v6lqhM 其他机构的文件 ,1-#Z"~c W(UrG]J*l Rely on the work of experts aruT eJF 依靠专家的工作 \rf2Os mMV-IL Rely on the work of internal audit 8Ow0A 依靠内部审计工作 qc`UDD5 5oIgxy 3. Internal control ~C2[5r{So 内部控制 0(dXU\Y W_N!f=HW The evaluation of internal control systems L%O(
I 对内部控制系统的评估 '@+a]kCMev 8a4&}^| Tests of control 0E#3XhU 控制测试 Nl `8Kcv }fKpih Substantive procedures (time, nature, extent) eMC0
)B 实质性程序(时间,性质,程度) #>\+6W
17U 6*H F`@( Transaction cycles: revenue, purchases, inventory, etc. 0FD+iID 交易周期:收入,采购,库存等。 VWa;;?IK <oWoJP`G !>5!Fb=Sy 4.Audit evidence .!hB tR 审计证据 DR6 OR B7 &-0eWwMW Obtain sufficient, appropriate audit evidence GiN\@F! 获取足够、适当的审计证据 %@Ty,d:;= -=D6[DjU< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l6EDl0~r
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 p94 w0_m@| p#95Q The audit of specific items B}y-zj;T 审计的具体项目 |YAnd=$ KzC`*U[
Receivables: confirmation mT2Fn8yC1 应收帐款:确认 lE?F Wt &<sN(;%0R Inventory: counting, cut-off, confirmation of inventory held by third parties \;G 97
o
存货:数量,减值,第三方持有存货的确认 7Q9zEd"d {r!X W Payables: supplier statement reconciliation, confirmation bJE$
> 应付帐款:供应商的申明一致,确认 M(2c{TT Ag`:!* Bank and cash: bank confirmation <2a7>\74E0 银行存款和现金:银行的确认 !mX 2 c*g(R.! Auditing sampling `)W}4itm
审计抽样 :!f1|
h W|FP j^*t 5.Review
4V`ypFme 复核 )'RLK4l ?*Kew
j Subsequent events *?`:= 随后发生的事件 ? h$>7| `8 Dgk} sc!
e$@U
rtz%(4aS :h&*<!O2B` Going concern ci^+T * 持续关注 AdtAc$@xK >_y>["u6J# Management representations WBA0!
g98 与管理层的交涉沟通 V
}>0r+NL< )up!W4h6o Audit finalization and the final review: unadjusted differences N(]>(S
o 审核定稿和最后审查:未经调整的差异 UEJX0= Z;_WU <o_H]c-> 6. Reporting q
lL6wzq, 报告 *p.P/w@1 学会计论坛bbs.xuekuaiji.com hNV"{V3`{ Appendix TWC^M{e 附录 #GYCU! Audit procedure ~T')s-,l,: 审计程序 or u.a