1. Assurance engagements and external audit
保证约定和外部审计 _A=Pr_kN H05U{vR Materiality, true and fair presentation, reasonable assurance P: )YKro] 物质性,真实公平的描述,合理的保证 %<;PEQQ|C ?V(h@T Appointment, removal and resignation of auditors S01Bc 审计人员的的任命、免职和辞职 46M?Gfd,X pXq5|,aC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i2m+s; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1bpjj'2%x z*OQ4_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S_Ug=8r4 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 g;t>jgX
-`} d@x Engagement letter 88
M$mjx 约定书(委托书) 8@d,TjJDo ul[+vpH9 2. Planning and risk assessment KImazS^ 规划和风险评估 ad'C&^o5 sboX< General principles 7&{[Y^R]" 一般原则 @#KZ2^ GsvB5i Plan and perform audits with an attitude of professional skepticism 9ZXEy }q57 持专业的怀疑态度计划和执行审计工作 A]q"+Z] DXc3u^
L Audit risks = inherent risk ×control risk ×detection risk
*/E5<DO 审计风险=内在风险×控制风险×检查风险 2N[S*#~*e )|CF)
T- Risk-based approach 18kzR6(W 基于风险的办法 ieG%D
HN 0ntf%#2{ Understanding the entity and knowledge of the business ;PF!=8dW 了解商业的实质和知识 y759S)U>>p [SX>b"L Assessing the risks of material misstatement and fraud ]Z#=w 评估材料错报和舞弊的风险 ^E`SR6_cmj :;u?TFCRx Materiality (level), tolerable error D_)n\(3 重要性(级别),可容忍误差 )TV{n#n @"gWvs Analytical procedures B|(M xR6m 分析程序 ~Bs=[TNd[ xix:=
a Planning an audit Mo_(WSs 规划审计工作 2/ v9 0N(o)WRv Audit documentation: working papers 95^A ! 审计文件:工作底稿 UA]U_P$c ";$rcg"%X The work of others >)p8^jX 其他机构的文件 D4e!A@LJ CAvyS Rely on the work of experts K84VeAe 依靠专家的工作 z~y=(T ^-GzWT Rely on the work of internal audit
*aT
\V64 依靠内部审计工作 T\Ld)'fNv >V1v.JH 3. Internal control }*s%|!{H 内部控制 YdNmnB%J uDXRw*rTv The evaluation of internal control systems RNB ha& 对内部控制系统的评估 :Lze8oY(D} |
SfmQ; Tests of control (np60mX< 控制测试 x\MzMQ#Bf E+xC1U
3 Substantive procedures (time, nature, extent) 5fqQ;r 实质性程序(时间,性质,程度) n~|sMpd,M1 ^B`*4 Transaction cycles: revenue, purchases, inventory, etc. zUCtH* 交易周期:收入,采购,库存等。 236,o
{9e 0k\BE\PQk cgevP`*] 4.Audit evidence x vx+a0 A 审计证据 MX\v2["FoV WY 'QhieH Obtain sufficient, appropriate audit evidence <1(j&U 获取足够、适当的审计证据 y-i6StJ _bm8m4Lk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r[}5<S Q 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 N,M[Opm =2rkaBFC The audit of specific items 'ZboLoS*- 审计的具体项目 M!j: 2dT" "cVJqW Receivables: confirmation -SGoE= 应收帐款:确认 ub,GF?9 VA^yv1We Inventory: counting, cut-off, confirmation of inventory held by third parties 9C_Vb39::$ 存货:数量,减值,第三方持有存货的确认 r{pbUk S%t*! Payables: supplier statement reconciliation, confirmation ;:5Ahfo \ 应付帐款:供应商的申明一致,确认 XD=p:Ezh O<KOsu1WW Bank and cash: bank confirmation #Z)8,N 银行存款和现金:银行的确认 Pv3rDQ/Yt| $>csm Auditing sampling 6b6rM%B.oD 审计抽样 =Mby;wQ?| @P@j9yR 5.Review
[zv@}@$ 复核 w#Di @j/|U04_Z Subsequent events b|KlWt' 随后发生的事件 Z>)M{25 Q]v>< 2:4:Q[{A UcI;(Va &}q
;," Going concern Pv#>j\OR& 持续关注 gf\F%VmSN &oXN*$/dlJ Management representations
e#/SFI0m 与管理层的交涉沟通 dbG5Cf#K\ {dF_=`. Audit finalization and the final review: unadjusted differences ={]tklND 审核定稿和最后审查:未经调整的差异 94CHxv zlhHSy K Y:-O/X 6. Reporting t<DZW# 报告
P
1>?crw 学会计论坛bbs.xuekuaiji.com XJI
ff$K Appendix $YztLcn 附录 e_v_y$ Audit procedure @?!&M c2 审计程序
q0y#Y