1. Assurance engagements and external audit
保证约定和外部审计 f Avh!g !QME!c>*$ Materiality, true and fair presentation, reasonable assurance hxw6^EA 物质性,真实公平的描述,合理的保证 J$`5KbT3 G1I<B Appointment, removal and resignation of auditors 5 (q4o` 审计人员的的任命、免职和辞职 _5OxESE Ty3.u9c4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
?dk)2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N,F[x0&? lt\Bm<"z!1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wX
<ov0?[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ?-<>he NZ+TTMv Engagement letter 'S9jMyZrZ 约定书(委托书) fEGnI\ j|[ >f 2. Planning and risk assessment I-Am9\ 规划和风险评估
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@ D<.; General principles ],'"iVh 一般原则 sy6[%8D$ \#C]
|\ Plan and perform audits with an attitude of professional skepticism 1>umf~%Wa 持专业的怀疑态度计划和执行审计工作
/7ykmW Ak3V< =gx Audit risks = inherent risk ×control risk ×detection risk P\@efq@! 审计风险=内在风险×控制风险×检查风险 V~$?]Z %_ e=_Ng
j) Risk-based approach /U0,% 基于风险的办法 =t.T9'{ S2#@j#\ Understanding the entity and knowledge of the business /HdjPxH 了解商业的实质和知识 @z=L\e{ @S&QxE^ Assessing the risks of material misstatement and fraud E7I$GD 评估材料错报和舞弊的风险 D&DbxTi 0E@*&Ru Materiality (level), tolerable error ^bLFY9hSC 重要性(级别),可容忍误差 |!CAxE0d$B ,Z8)DC= Analytical procedures |:L}/onK 分析程序 K :>O X f
`[E^zj Planning an audit 0u
+_D8G 规划审计工作 m@",Zr`f= N).'> Audit documentation: working papers _KZTY`/* 审计文件:工作底稿 lnK#q.] F4IU2_CnPD The work of others <driD'=F 其他机构的文件 `(E$-m-~jH 7}pg7EF3z Rely on the work of experts x]IJ; 依靠专家的工作 l]~IZTC b&9~F6aM Rely on the work of internal audit k[y^7,r 依靠内部审计工作 oFsV0 {x%) ~"8r=8| 3. Internal control hV
fANbs 内部控制 WS%yV|e yA';~V\V{> The evaluation of internal control systems /<"ok;Pu7 对内部控制系统的评估 MHA_b^7? Q^X}7Z|T Tests of control $ <3^( y 控制测试 FbXur- et^ s(r4m/ Substantive procedures (time, nature, extent) 3u<
ntx >< 实质性程序(时间,性质,程度) x~](d8*= F
1l8jB\ Transaction cycles: revenue, purchases, inventory, etc. }hcY5E-n 交易周期:收入,采购,库存等。 lAkg47i /<Z3x
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> 4.Audit evidence u-QHV1H`( 审计证据 *&hbfsP: m|v$F,Lv Obtain sufficient, appropriate audit evidence F^5\w-gLY 获取足够、适当的审计证据 )jh~jU? c@ 3PlIn0+LX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]zn3nhBI 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5qFHy[IA yD@1H(yM The audit of specific items FrE#l.)?! 审计的具体项目 ~.tYYX< ux6p2Sk;K Receivables: confirmation KN>h*eze 应收帐款:确认 g{f7} gTG 9_ZGb"
(Lj Inventory: counting, cut-off, confirmation of inventory held by third parties s'bTP(wl9 存货:数量,减值,第三方持有存货的确认 1-E utq )KGz -!1c Payables: supplier statement reconciliation, confirmation EK&0Cn3z 应付帐款:供应商的申明一致,确认 9!.S9[[N
unKgOvtj Bank and cash: bank confirmation ~wO-Hgd 银行存款和现金:银行的确认 u'T-}95 V ^x_$%8 Auditing sampling ae](=OQ 审计抽样 C~C`K%7 P'DcNMdw 5.Review
#T@k(Bz{L 复核 ^;tB,7:*V T\bpeky~ Subsequent events X~SNkM 随后发生的事件 Ijk hV zg$ag4%Qgg Z]x6np D4uAwmc
]&dPY[~,/i Going concern mkrVeBp 持续关注 >(.Y%$9"E 9ExI, Management representations *z.rOY=
8 与管理层的交涉沟通 \jmZt*c A;dD'Kgl Audit finalization and the final review: unadjusted differences >s1?rC 审核定稿和最后审查:未经调整的差异 i%,
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03m62* 6 N:Ps8Hg 6. Reporting X{<taD2~ 报告 y
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Appendix <0 qhc$M 附录 s
ZEa8 Audit procedure nF<xJs 审计程序 ;tF&r1