1. Assurance engagements and external audit
保证约定和外部审计 )jg3`I@ >|<6s],v Materiality, true and fair presentation, reasonable assurance @:}z\qBM 物质性,真实公平的描述,合理的保证 V;$lgTs|' !T}`h' Appointment, removal and resignation of auditors ws=y*7$y 审计人员的的任命、免职和辞职 0/c4%+
Ln <iMLM<J<w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D3eK!'qS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .$Y[>9 1z)+P1nH] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "xWC49 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 4R6X"T9- rS=6d6@ Engagement letter OnG?@sW+4! 约定书(委托书) d/e9LK t^q/'9Ai&J 2. Planning and risk assessment %BL +'&q 规划和风险评估 IySlu^a BP` UB General principles jk~<
si 一般原则 GE>&
fG Q?~l=}2 Plan and perform audits with an attitude of professional skepticism dG1qrh9_- 持专业的怀疑态度计划和执行审计工作 17-K~ybc
t ,0~5>5 Audit risks = inherent risk ×control risk ×detection risk d6uL;eR 审计风险=内在风险×控制风险×检查风险 IlH*s/ Q~jUZ-qN Risk-based approach wEdXaOEB5 基于风险的办法 zDX-}t_'q [xHK^JP 8F Understanding the entity and knowledge of the business ]1X];x&e 了解商业的实质和知识 !aLL|}S YS/4<QA[ Assessing the risks of material misstatement and fraud {&xKSWNc 评估材料错报和舞弊的风险 6b@:La TtHqdK
L Materiality (level), tolerable error ;:v:pg8qc 重要性(级别),可容忍误差 HH^eEh4g lE4.O Analytical procedures ^*Sb)tu\ W 分析程序 a4c~ThbI }psJ'aiG* Planning an audit }z}oVc 规划审计工作 d>2>mT$U $cc]pJy"} Audit documentation: working papers U\+o$mU^ 审计文件:工作底稿 =YR/|9( -e30! A The work of others )nQ.6 其他机构的文件 n<?:!f` nT:ZSJWM Rely on the work of experts [^#6.xH 依靠专家的工作 A%pcP
zG; /aP`|&G,) Rely on the work of internal audit 4~D?F'o 依靠内部审计工作
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7 <yBZsSj 3. Internal control >
a[)F 内部控制 fs\l*nBig (z\@T`6` The evaluation of internal control systems tv5G']vO\ 对内部控制系统的评估 525W;
mu{ Iell`; Tests of control (z#qkKL{^ 控制测试 (]1n! 4Z,MqG
> Substantive procedures (time, nature, extent) n)gzHch 实质性程序(时间,性质,程度)
a?_N8|k[ "1t%J7c_ Transaction cycles: revenue, purchases, inventory, etc. voEg[Gg4%I 交易周期:收入,采购,库存等。 oIN!3 eNR>W>;' xx_]e4 4.Audit evidence IOtSAf 审计证据 q{ i9VJ] /^SIJS@^`> Obtain sufficient, appropriate audit evidence nDhr;/"i 获取足够、适当的审计证据 akoK4!z -W<x|ph
U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q,(U 8 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 ,3 =|a|p KEEHb2q The audit of specific items Dyyf%'\M 审计的具体项目 jhl9 rOHU)2 Receivables: confirmation g1UP/hNJ\8 应收帐款:确认 B&3oo dI};l Inventory: counting, cut-off, confirmation of inventory held by third parties mII7p LbQ 存货:数量,减值,第三方持有存货的确认 WBvh<wTw; n]S
DpptM Payables: supplier statement reconciliation, confirmation m^I+>Bp/: 应付帐款:供应商的申明一致,确认 >MwjUq aNs~Uad1U Bank and cash: bank confirmation *:L-/Q)i 银行存款和现金:银行的确认
+uZ,}J o`,|{K$H Auditing sampling :s DE
'o 审计抽样 d^p af Z]OXitt7 5.Review
z><uYO$ 复核 &3~lZa;D $R6iG\V5 Subsequent events >zx]%
W 随后发生的事件 1$mxMXNsJ )lh48Ag0t; q% *-4GP #e)A B /q/6Pp Going concern A@M%}h 持续关注 P5-1z&9O $v5)d J Management representations q=Xd a0c 与管理层的交涉沟通 qM}Uk3N0
,t?c=u\5 Audit finalization and the final review: unadjusted differences [Ume^ 审核定稿和最后审查:未经调整的差异 %8C,9q KT'Ebb] su:~Xd 6. Reporting ]:H((rk 报告 V;}kgWc1 学会计论坛bbs.xuekuaiji.com }Rl^7h<! Appendix GY% ^!r 附录 dRC
RB Audit procedure LelCjC{`1 审计程序 ' b?' u