1. Assurance engagements and external audit
保证约定和外部审计 <X*8Xzmv 3R {y68-S Materiality, true and fair presentation, reasonable assurance *Cw2 h 物质性,真实公平的描述,合理的保证 9v0|lS!- W[s>TDc`v Appointment, removal and resignation of auditors g (k|"g`* 审计人员的的任命、免职和辞职 7/L7L5h< P+h&tXZn8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +_Z/VQv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `m^OnH qzz'v Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ri
~2t3gg 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 /+msrrpD $}fA;BP Engagement letter 5@ug1F& 约定书(委托书) pJ[Q.QxU 8vK&d> 2. Planning and risk assessment k7*q.2 0 规划和风险评估 bSfQH4F lDeWs%n General principles se[};t: 一般原则 0J~4
-}@9lhS, Plan and perform audits with an attitude of professional skepticism /&yT2p 持专业的怀疑态度计划和执行审计工作 t=AR>M!w~ tUQ)q Audit risks = inherent risk ×control risk ×detection risk ZtVa*xl 审计风险=内在风险×控制风险×检查风险 #eYVZ=E }^muAr Risk-based approach Sls>
OIc 基于风险的办法 >q`X%&l_ $]FWpr%) Understanding the entity and knowledge of the business zu#o<6E{ 了解商业的实质和知识 ]_s]Q_+E JN_#
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Assessing the risks of material misstatement and fraud -bwl~3ZTi 评估材料错报和舞弊的风险 h.*|4
; :z\STXq Materiality (level), tolerable error PJ{.jWwD 重要性(级别),可容忍误差 0*)79Sz fvDwg Analytical procedures D6w0Y:A{. 分析程序 `
;;!>rm '&d4x c Planning an audit \"SI-`x 规划审计工作 4rm/+Zes art{PV4- Audit documentation: working papers }MNm>3 审计文件:工作底稿 *D,T}N 5S1m&s5k The work of others t(Uoi~#[ 其他机构的文件 qb Q> z+c ]l%j>Vb!L Rely on the work of experts _D~a4tgS 依靠专家的工作 rfjQx]3pB yFSL7`p+ Rely on the work of internal audit KjadX&JD 依靠内部审计工作 ze-iDd_y U^xFqJY6 3. Internal control t.cplJF&Ue 内部控制 :|a[6Uwl\V ?U |lZ~o The evaluation of internal control systems _PIk,!< 对内部控制系统的评估 zy|hf<V <~d N23) Tests of control 4:.M
*Dz 控制测试 <Wpz\U Wh,kJis< Substantive procedures (time, nature, extent) CVm*Q[5s" 实质性程序(时间,性质,程度) >9 iv> gisZmu0 Transaction cycles: revenue, purchases, inventory, etc. n#*cVB81 交易周期:收入,采购,库存等。 ?g'l/xuRe 7$ 'ja @bZb#,n]
4.Audit evidence f c91D]c 审计证据 d^7<l_u~ ! N
$?q Aek Obtain sufficient, appropriate audit evidence ZM" t. 获取足够、适当的审计证据
KLX>QR@ 9:1ZL_yf Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -8]$a6`{_ 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 |
!Knd ^} %\A~w3 E The audit of specific items C<3An_Dy 审计的具体项目 m`/OO;/; BEw(SQH Receivables: confirmation j0J6ySlY 应收帐款:确认 /#tOi[0[ Pu=YQ
#F' Inventory: counting, cut-off, confirmation of inventory held by third parties !>M: G:K 存货:数量,减值,第三方持有存货的确认 L(.5:&Y=` F
J)la9 Payables: supplier statement reconciliation, confirmation p|zW2L 应付帐款:供应商的申明一致,确认 Qi9SN00F. u!O)\m- Bank and cash: bank confirmation "zugnim 银行存款和现金:银行的确认 `W5f'RU {J[0UZ6 Auditing sampling *p"%cas 审计抽样 ;*8$BuD j*GYYEY 5.Review
S;Vj5 复核 gD-<^Q- ZPXxrmq% Subsequent events Hg]r5Fe/c 随后发生的事件 GE|V^_|i p &
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P-Iet ?Pa5skqR 2vynz,^ET Going concern 7a2uNt,X 持续关注 %
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,nF0p Management representations jVr:O` 与管理层的交涉沟通 OF}vY0oiw? d%iMjY`~[g Audit finalization and the final review: unadjusted differences ikUG`F%W 审核定稿和最后审查:未经调整的差异 {Wt=NI?Ow o]@?QAu
BPW2WSm@< 6. Reporting 6]M(ElV1H 报告 `rvS(p[s 学会计论坛bbs.xuekuaiji.com d-X<+&VZ Appendix wtK+\Qnb 附录 ~OXPn9qPp Audit procedure 5-*/wKjLz 审计程序 +d<o2n4!