1. Assurance engagements and external audit
保证约定和外部审计 3H<%\SYp 4V{&[ Z Materiality, true and fair presentation, reasonable assurance m<#^c?u 物质性,真实公平的描述,合理的保证 hl0X,G+@ >jiez, Appointment, removal and resignation of auditors %hmRh~/& 审计人员的的任命、免职和辞职 ]5@n`;. k(7Q\JKE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kWa5=BW2f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `z q+Xl ^B%ki Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |Wa.W0
A 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 Is6}VLbB Uu*iL< ` Engagement letter [%yj'
)R/ 约定书(委托书) )RTWt` 7jxx,#I: 2. Planning and risk assessment bbjEQby 规划和风险评估 8G$BQ ]zAwKuIK General principles fUCjC*#1 一般原则 >}+R+''nR NCT:!& Plan and perform audits with an attitude of professional skepticism mA.,.<xE@ 持专业的怀疑态度计划和执行审计工作
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k)a Audit risks = inherent risk ×control risk ×detection risk NNr6~m)3v 审计风险=内在风险×控制风险×检查风险 vm;%713#1 9MO=f^f- Risk-based approach ?Bq^#i|m 基于风险的办法 fwA8=oSZd 1MO-60 Understanding the entity and knowledge of the business Xm|~1 k_3 了解商业的实质和知识 'wYIJK~1
v,*C>u\3s Assessing the risks of material misstatement and fraud NZZy^p&O 评估材料错报和舞弊的风险 .vy@uT, X=1o$:7 Materiality (level), tolerable error ia_@fQ 重要性(级别),可容忍误差 .hG*mXw> ?M|1'`!c8 Analytical procedures }6.@ 分析程序 A/:_uqm4 'nM4t Planning an audit n6t@ e^ 规划审计工作 /
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;\?]^~ Audit documentation: working papers k]$oir 审计文件:工作底稿 *U%3[6hm OE0G*`m The work of others c'3N;sZ*B 其他机构的文件 w1-P6cf "@hd\w{. Rely on the work of experts Q~0>GOq* 依靠专家的工作 O<V 4j, >"=DN5w
,S Rely on the work of internal audit JttDRNZAU 依靠内部审计工作 R)*DkL! #O;JV}y 3. Internal control \5! 7zPc 内部控制 T_D] rMl j-R*!i The evaluation of internal control systems 2IM31 . 对内部控制系统的评估 :8oJG8WH >l AtfN=' Tests of control %aw.o*@: 控制测试 4P1}XYD-2 I-g/)2 Substantive procedures (time, nature, extent) S :}"gwFM 实质性程序(时间,性质,程度) ZfqN4 [yk-<}#B Transaction cycles: revenue, purchases, inventory, etc. :EQ{7Op` 交易周期:收入,采购,库存等。 vaP`' 4LB8p7$|a3 7p Y :.iVO 4.Audit evidence
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a 审计证据 ,I5SAd|dX EmcLW74 Obtain sufficient, appropriate audit evidence [H<TcT8 获取足够、适当的审计证据 kUS]g
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` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HBOyiIm 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 Ws`ndR T{3nIF The audit of specific items 9!uiQ 审计的具体项目 [F-GaaM +Z|3[#W Receivables: confirmation L0!CHP/nRS 应收帐款:确认 =gQ9>An @lE'D":? Inventory: counting, cut-off, confirmation of inventory held by third parties ?BfE*I$\h 存货:数量,减值,第三方持有存货的确认 wT
a u.Bo 6u+aP Payables: supplier statement reconciliation, confirmation ySmbX 应付帐款:供应商的申明一致,确认 9
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UmYW Bank and cash: bank confirmation '{jr9Vh 银行存款和现金:银行的确认 7:<w)Al!
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Mjc Auditing sampling y')OmR2h 审计抽样 TMj;NS
c3 ^HJ?k:u 5.Review
rYr*D[m] 复核 ;cI*"-I:F @GFB{ ;= Subsequent events ~pQN#C)CO> 随后发生的事件 \]u;NbC]
zd=O;T;. _rwJ:r m|qktLx h0rPMd(K Going concern lQ;BI~ 持续关注 t+8e
?=" R{H[< s+n Management representations 9aJIq{ `E 与管理层的交涉沟通 7pyzPc#_ Fye>H6MU Audit finalization and the final review: unadjusted differences _VKI@ 审核定稿和最后审查:未经调整的差异 xmvE*q"9] ! ;t\lgMl ;KlYiu 6. Reporting {6zNCO 报告 W#p7M[ 学会计论坛bbs.xuekuaiji.com Cf2WBX$ Appendix 4KM-$h,4O 附录 Mqr_w!8d Audit procedure u
S1O-Q> 审计程序 QJVbt