1. Assurance engagements and external audit
保证约定和外部审计 EY0,Q { u/ri
{neP{ Materiality, true and fair presentation, reasonable assurance X|C=Q 物质性,真实公平的描述,合理的保证 %~[@5<p X6=o vm Appointment, removal and resignation of auditors thz[h5C?C 审计人员的的任命、免职和辞职 .yHi"ss3 >J#/IjCW Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion sl:1P^b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T.W^L'L` ~=9S AJr] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
e ^ZY 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 #e1iYFgS *y', eB Engagement letter qMw_`dC 约定书(委托书) _na/&J6
YMVmpcz 2. Planning and risk assessment Z29LtKr 规划和风险评估 0"Zxbgu) Ii<k<Bt, General principles J>"qeR
/ 一般原则 #Z,@yJ2wl LI<Emez Plan and perform audits with an attitude of professional skepticism #J t1AV 持专业的怀疑态度计划和执行审计工作 H;0K4|I 3p]\l ]= Audit risks = inherent risk ×control risk ×detection risk p)VMYu 审计风险=内在风险×控制风险×检查风险 O:ACp<@ O$N;a9g Risk-based approach v]rbm}uU9 基于风险的办法 (M<l}pl)
0sH~H[ap Understanding the entity and knowledge of the business Sjo-Xf} 了解商业的实质和知识 dKhS;!K9p uN1VkmtDO Assessing the risks of material misstatement and fraud Tp.:2[ 评估材料错报和舞弊的风险 q=*bcDu FL4BdJ\ Materiality (level), tolerable error Yj'"
Wg 重要性(级别),可容忍误差 QEMT'Cs WJ^]mpH9 Analytical procedures E)wf'x 分析程序 Q
g0%rbE |oSqy Planning an audit K_k'#j~*? 规划审计工作 }R%*J ?H>^X)Ph Audit documentation: working papers <~aKwSF[wW 审计文件:工作底稿 KT+{-"4- lM#,i\8Q The work of others CugZ!>;^ 其他机构的文件 A8-a}0Gh R~eLEjezm Rely on the work of experts
{&L^|X 依靠专家的工作 OUFy=5(%:
Frz Rely on the work of internal audit %Y"pVBc 依靠内部审计工作
'z{|#zd9 `VvQems 3. Internal control 3177 R>0 内部控制 6uKP
BL@, $$EEhy The evaluation of internal control systems
~gHn>]S0 对内部控制系统的评估 <L<^uFB ><xmw= Tests of control unKl5A[h 控制测试 Zz+v3o0 6J@,bB
jVz Substantive procedures (time, nature, extent) !%$,S=_F 实质性程序(时间,性质,程度) ?\(qA+iP0 _+Sf+ta Transaction cycles: revenue, purchases, inventory, etc. ;$e)r3r`LV 交易周期:收入,采购,库存等。 \S1W,H| 7WY~v2SDF #`!mQSK 4.Audit evidence >P:U9
b 审计证据 t0r0{: a)c;z@r Obtain sufficient, appropriate audit evidence =F}qT|K 获取足够、适当的审计证据 iX<" \pV u&[L!w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cd=|P?Bi 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )l.uj iOSt=-p The audit of specific items d R=0K 审计的具体项目 <&2<>*/.y
m{$}u@a Receivables: confirmation <mj/P|P@ 应收帐款:确认 U OGjil{. Qe-Pg^PS] Inventory: counting, cut-off, confirmation of inventory held by third parties yla-X|> 存货:数量,减值,第三方持有存货的确认 `9gV8u &/-MUKN Payables: supplier statement reconciliation, confirmation 'Bxj(LaV- 应付帐款:供应商的申明一致,确认 .tppCy )?7/fF)@| Bank and cash: bank confirmation R4P&r
=? 银行存款和现金:银行的确认 uK`gveY n
B5\ocJ Auditing sampling f F)M'C 审计抽样 4;3Vc% :zq Un&k& 5.Review
q5JQx**g 复核 JbJ!,86 +P Dk>PdEt Subsequent events x X[WX#'f 随后发生的事件 $Dx*[.M3> t'0&n3 HY1K
(T Nnr[@^M5 3$q#^UvD Going concern :uB?h1| 持续关注 Rm}5AJ `LLmdm 6i Management representations U<Qi`uoj! 与管理层的交涉沟通 :T?WN+3 <8Tp]1z Audit finalization and the final review: unadjusted differences F$jy~W_ 审核定稿和最后审查:未经调整的差异 F?"Gln~; kX`m(
N$ KdYR?rY 6. Reporting {.p;V 报告 ],[<^=| 学会计论坛bbs.xuekuaiji.com =$^90Q,Z; Appendix (*=>YE'V{ 附录 lY(_e# Audit procedure maY.Z<lN 审计程序
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