1. Assurance engagements and external audit
保证约定和外部审计 7hqa| C\Qor3]; Materiality, true and fair presentation, reasonable assurance *z!!zRh3x 物质性,真实公平的描述,合理的保证 qsk8 # y TfAS. Appointment, removal and resignation of auditors -x=abyD 审计人员的的任命、免职和辞职 QKDY:1] {}H5%W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j(F&*aH78 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h?jy'>T?b2 WX&Man!f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
<7fF9X 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 3<LG~HWST % <
D Engagement letter 4#MvOjA5[ 约定书(委托书) 7d*SZmD
8`XT`H 2. Planning and risk assessment 3/+
9# 规划和风险评估 $=uyZTYF)} <"Z]S^>$
General principles R,-y 一般原则 8'Sw?FbVA/ M)C.bo{p Plan and perform audits with an attitude of professional skepticism q$`{
$RX 持专业的怀疑态度计划和执行审计工作 O'{UAb+- -K hXb Audit risks = inherent risk ×control risk ×detection risk ; {$9Sc $ 审计风险=内在风险×控制风险×检查风险 .<}(J#vC Wu(6FQ`H Risk-based approach SV}q8z
\ 基于风险的办法 s7e)Mt J;,6ydf8! Understanding the entity and knowledge of the business Wly-z$\ 了解商业的实质和知识 XP~bmh,T, 6 "U&i9 Assessing the risks of material misstatement and fraud C8>zr6)1
评估材料错报和舞弊的风险 m:CiXM 7K>FCT Materiality (level), tolerable error hG .>> 重要性(级别),可容忍误差 OQ;'Xo 0Aw.aQ~E8i Analytical procedures pMnkh}Q# 分析程序 GzxtC& s1.YH?A; Planning an audit -Zc
6_]F| 规划审计工作 iD+Q\l;% yb*P&si5bY Audit documentation: working papers 7t= e"|^ 审计文件:工作底稿 S^'?sfq Jy?s'tc The work of others XF(0>- 其他机构的文件 _Bm/v^( o ?@,f/"5 Rely on the work of experts W}p>jP} 依靠专家的工作 `p1szZD& $BKGPGmh Rely on the work of internal audit VZBT
'N 依靠内部审计工作 58)`1p\c' +U_> Bo 3. Internal control Q= IA|rN 内部控制 ?JO x9;` Sd/?xyF1( The evaluation of internal control systems t &XH:w&j 对内部控制系统的评估 HEH Tj,T 1CK}XLdr Tests of control %>Z;/j|#r 控制测试 |fnP@k d1VNTB Substantive procedures (time, nature, extent) +ptVAg+ 实质性程序(时间,性质,程度)
J4 [7*v ka? |_( Transaction cycles: revenue, purchases, inventory, etc. #12 交易周期:收入,采购,库存等。 <+@?V$& ][3H6T!ckL AB<|iJC 4.Audit evidence jq#gFt* 审计证据 7.)e4 _|qJ)gD[ Obtain sufficient, appropriate audit evidence lj0"2@z3"E 获取足够、适当的审计证据 (PAkKY} 5q?2?j/h Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $/^DY& 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 rmXxid )jkX&7x The audit of specific items 1Q1NircJ 审计的具体项目 9a}rE ??eSGQ| Receivables: confirmation Y/cnj n 应收帐款:确认 G?$|aQ0j &5>R>rnB Inventory: counting, cut-off, confirmation of inventory held by third parties 5ZeE& vG2 存货:数量,减值,第三方持有存货的确认 NFq&a i fa7Z=:aG Payables: supplier statement reconciliation, confirmation [@d$XC]Qz 应付帐款:供应商的申明一致,确认 5|S|S))_Q 'q%56WAJ Bank and cash: bank confirmation {"|P 银行存款和现金:银行的确认 3aIP^I1 2@K D
'^( Auditing sampling l_bvw
o 审计抽样 U6^x(2De wGdnv}#
5.Review
.?{rd3[ec 复核 y'\BpP F:nhSd Subsequent events 1OB,UU"S$ 随后发生的事件 8xs}neDg* `x%v&> ,#&\1Vxf sXHrCU |iN!V3#S Going concern >i^8K U 持续关注 ":s1}A '<!
b}1w0 Management representations a@(4X/| 与管理层的交涉沟通 O[ tD7!1 ~uy{6U{&I Audit finalization and the final review: unadjusted differences CqW:m*c 审核定稿和最后审查:未经调整的差异 `x=W)o
} `-a](0QU Q72}V9I9 6. Reporting 7|4t;F! 报告 E"d\N-I 学会计论坛bbs.xuekuaiji.com B#RBR<MFC Appendix }diB 附录 I(LBc Audit procedure
g/Q"%GN, 审计程序 B*=m%NXf