1. Assurance engagements and external audit
保证约定和外部审计 ~u&3Ki*x ?kew[oZ Materiality, true and fair presentation, reasonable assurance :rb<mg[ 物质性,真实公平的描述,合理的保证 -uiZp ! aI
|<t^X Appointment, removal and resignation of auditors e:V(kzAY; 审计人员的的任命、免职和辞职 n]x4twZ 56*}}B$? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y$
EqBN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 } VE[W "JSg/optc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }Xs=x6Mj 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 .b vB8VOrW 0z."6r Engagement letter W;,.OoDc> 约定书(委托书) w&v_#\T '=x 2. Planning and risk assessment (^eSm]< 规划和风险评估 {t[j>_MYw 9p(s FQ
[ General principles SPL72+S`, 一般原则 W
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v Plan and perform audits with an attitude of professional skepticism KEsMes(* 持专业的怀疑态度计划和执行审计工作 =4yME WB5[! Audit risks = inherent risk ×control risk ×detection risk jh`&c{#*)M 审计风险=内在风险×控制风险×检查风险 -zHJ# #:z.Br` Risk-based approach E/LR(d_ 基于风险的办法 ~LHG CIQo2~G Understanding the entity and knowledge of the business VbK| VON[ 了解商业的实质和知识 ^o|igyS9 .0#?u1gXsX Assessing the risks of material misstatement and fraud W*-+j*e|_P 评估材料错报和舞弊的风险 zp"sM
z] E<'3?(D9hL Materiality (level), tolerable error A;w,m{9< 重要性(级别),可容忍误差 LKxyj@Eq `#2}[D Analytical procedures (C,PGjd 分析程序 _i:yI-jA 3Zdkf]Gh Planning an audit I9ubV
cV8 规划审计工作 GKtG#jZ& Gs.id^Sf Audit documentation: working papers N(]6pG= 审计文件:工作底稿 RMmDcvM"k 6\g]Y The work of others a7nbGqsx 其他机构的文件 Am!$\T%2 !u~( \Rb; Rely on the work of experts 4&r^mGs, 依靠专家的工作 =wPl;SDf! (m=-oQ&Ro Rely on the work of internal audit Gu|}
ax" 依靠内部审计工作 {Aj}s3v br>"96A1l 3. Internal control \NS\>Q+d 内部控制 RXb+"/ `K~300-hOb The evaluation of internal control systems tV@!jaj\ 对内部控制系统的评估 jw5Bbyk !V$m!i; Tests of control G TNN4 控制测试 \$V~kgQ0 ,S2D/Y^> Substantive procedures (time, nature, extent) Q~#udEajI 实质性程序(时间,性质,程度) &2Q4{i
&$qqF& Transaction cycles: revenue, purchases, inventory, etc. <E|i3\[p 交易周期:收入,采购,库存等。 7<mY{!2iF? N{tNe-5 !GURn1vcAe 4.Audit evidence vR3'B3y 审计证据 g03I<<|@ O2us+DhQ Obtain sufficient, appropriate audit evidence 4H]Go~< 获取足够、适当的审计证据 1x
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L)) x}i:nLhL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ib0M$Y1tIS 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 =m:xf&r# PR|F-/o The audit of specific items mMS%O]m,| 审计的具体项目 9sFZs]uM vXAO#'4tm% Receivables: confirmation 6x^#|;e>lI 应收帐款:确认 ly7\H3 '
mXf8 Inventory: counting, cut-off, confirmation of inventory held by third parties SHOg,#mV 存货:数量,减值,第三方持有存货的确认 Vi?[yu<F )AEJ`xC Payables: supplier statement reconciliation, confirmation h<f_Eoz-a 应付帐款:供应商的申明一致,确认 eqb8W5h' s%2 w&Us* Bank and cash: bank confirmation G<# 9` 银行存款和现金:银行的确认 B+#!%J_ [
p$f)' Auditing sampling "9jt
2@< 审计抽样 <kN4@bd; KaNi'=nW 5.Review
SpU+y|\[0 复核 uPr'by ]+<[D2f Subsequent events 'X d_8. 随后发生的事件 Ly"u }e pwtB{6)VH{ (/UW}$] h _CO?HX5ek !K-lO{Z^ Going concern "j;"\i0 持续关注 r:]t9y>$< }:<`L\8q\ Management representations hOw 与管理层的交涉沟通 ?{[ISk) n!z7N3Ak> Audit finalization and the final review: unadjusted differences SR)G!9z_/ 审核定稿和最后审查:未经调整的差异 @E;'Ffo %N$,1=0* b;G3&R] 6. Reporting s!(O7Ub 报告 d7waBsf 学会计论坛bbs.xuekuaiji.com cH%qoHgx Appendix 5Iine n3> 附录 r6S-G{o Audit procedure }K':tX? 审计程序 ]CHO5'%,$