1. Assurance engagements and external audit
保证约定和外部审计 '\"G{jU@ *fnvZw? Materiality, true and fair presentation, reasonable assurance w^q7n 物质性,真实公平的描述,合理的保证 B=n[)"5fBO <*(^{a.O Appointment, removal and resignation of auditors q.Jsf+ 审计人员的的任命、免职和辞职 P4k;O?y `Ye8
Q5v"] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W:`#% :C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tfYB _N RWKH%C[Yd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6na^]t~ncm 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 dJ
~Zr)> SZhOm Engagement letter 3qaMO#{M 约定书(委托书) jlqv2V7=/ $,fy$
Qk,S 2. Planning and risk assessment 6C [E 规划和风险评估 &~~wX,6+ +=BAslk General principles "OmD@
EMT 一般原则 CnISe^h DM{ 4@*] Plan and perform audits with an attitude of professional skepticism e6E?t[hEeS 持专业的怀疑态度计划和执行审计工作 >C r\y
0 1V^L} Audit risks = inherent risk ×control risk ×detection risk mr:CuqJ
审计风险=内在风险×控制风险×检查风险 W!T"m)S LWnR?Qve< Risk-based approach YXW%]Uy+ 基于风险的办法 fv!?Ga( i-"
p)2d=# Understanding the entity and knowledge of the business S( ^.?z 了解商业的实质和知识 +4))/`DA Gl}Qxv
#$ Assessing the risks of material misstatement and fraud 1}%B%*N 评估材料错报和舞弊的风险 aEt/NwgiQ K`g7$r)U[ Materiality (level), tolerable error *L4`$@l8 重要性(级别),可容忍误差 "IQ/LbOqm_ XH}'w9VynR Analytical procedures c; 2#,m^ 分析程序 P{Lf5V9# < Ztr Cv? Planning an audit 9(4&KZpK 规划审计工作 jszK7$]^ (kv
?33 Audit documentation: working papers lQ' GX9hN@ 审计文件:工作底稿 b^0}}12 ' o_:^'c The work of others V[o`\|< 其他机构的文件 Gf EX> 9iUr nG* Rely on the work of experts !%)F J:p 依靠专家的工作 Jg}K.1Hs ^(HUGl_ Rely on the work of internal audit #Lv2Zoi>G 依靠内部审计工作 Vw|| !d @a:>$t 3. Internal control !K
f#@0E.. 内部控制 4%nE*H% jRSUp
E8 The evaluation of internal control systems H,nec<Jp 对内部控制系统的评估 hCjR&ZA #|&Sc_#4) Tests of control PYbVy<xc 控制测试 0j"8@< t3(]YgF Substantive procedures (time, nature, extent) SN7"7jo P< 实质性程序(时间,性质,程度) /DQa
Gq/Ld ydRC1~f0 Transaction cycles: revenue, purchases, inventory, etc. .qMOGbd? 交易周期:收入,采购,库存等。 p2Zo n!p<A.O7@ l&iq5}[n& 4.Audit evidence }by;F9&B 审计证据 Lzu.)C@Amx |7yAX+ Obtain sufficient, appropriate audit evidence /x_o!<M 获取足够、适当的审计证据 x8S7oO7 W`\R%>$H Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g35DV6 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 a}%#*J)! At7>V-f} The audit of specific items fFb_J`'ue 审计的具体项目 ]gYz
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Receivables: confirmation .pvi!NnL- 应收帐款:确认 &boOtl^
_?OW0x4 Inventory: counting, cut-off, confirmation of inventory held by third parties `c<;DhNO 存货:数量,减值,第三方持有存货的确认 \,u_7y2 c sCR67/ Payables: supplier statement reconciliation, confirmation )+:EJH~ 应付帐款:供应商的申明一致,确认 =-IbS}3 C(00<~JC Bank and cash: bank confirmation $STaQ28C 银行存款和现金:银行的确认 {
^cV lC_ n4}Br;% Auditing sampling UK<Nj<-'t 审计抽样 N5a*7EJv+ :2
*g~6 5.Review
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\ 复核 ,%uo6% o4|M0 Subsequent events G1 vNt7 随后发生的事件 {phNd
s% 28 ?\ 8C*c{(4 dBz/7&Q _lamn}(x0 Going concern HZ'_r cv 持续关注 Vh_P/C+ z6*X%6,8 Management representations r"P|dlV- 与管理层的交涉沟通 Wk)OkIFR u6AA4( Audit finalization and the final review: unadjusted differences $<}$DH_Y 审核定稿和最后审查:未经调整的差异 '.:z&gSqx0 vEJWFoeEFm vX/T3WV
6. Reporting LDPUD' 报告 Xu%'Z".>: 学会计论坛bbs.xuekuaiji.com 59h)-^! Appendix
ML|FQ 附录 %J+E/ Audit procedure be.*#[ 审计程序 A~)D[CV