1. Assurance engagements and external audit
保证约定和外部审计 ]/o12pI 5qd_>UHp Materiality, true and fair presentation, reasonable assurance o4/I1Mq 物质性,真实公平的描述,合理的保证 5i4V 5N>3 hEv=T'*,K) Appointment, removal and resignation of auditors ~3'RW0 审计人员的的任命、免职和辞职 (zs4#ja2, :>P4L,Da] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion UR1JbyT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S$jV|xKB r:c@17 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *^@#X-NG 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 =sE2}/g mvHh"NJ Engagement letter O}K_l1 约定书(委托书) \K?( Q e>i{:N 2. Planning and risk assessment /ojO>Y[< 规划和风险评估 =% q?C
r IpWy)B>Fl3 General principles UCn*UX 一般原则 PTbA1.B SZ5O89 Plan and perform audits with an attitude of professional skepticism 0
%xR<<gir 持专业的怀疑态度计划和执行审计工作 9;0V
/y 7Wwp )D Audit risks = inherent risk ×control risk ×detection risk c=A(o 审计风险=内在风险×控制风险×检查风险 .KLm39j( eg"=H50 Risk-based approach $J QWfGwR 基于风险的办法 7P<r`,~k- V~(EVF{h Understanding the entity and knowledge of the business 4M @oj 了解商业的实质和知识 `Yx-~y5X qQfqlD< Assessing the risks of material misstatement and fraud kmm 评估材料错报和舞弊的风险 .i {>Z <<
3
a<I Materiality (level), tolerable error k}-yOP{ 重要性(级别),可容忍误差 f._l105. RAIVdQ}.Z Analytical procedures L`9TB"0R+ 分析程序 -VS9`7k j5L)N Planning an audit N\9}\Rk@ 规划审计工作 }3v'Cp0L t"<s} ~ Audit documentation: working papers &/Eg2 审计文件:工作底稿 !p}`kG ic%?uWN The work of others d"#
gO,H0 其他机构的文件 :GU,EDps 9$Ig~W) Rely on the work of experts wL 4ZW8_ 依靠专家的工作 ipG5l )!tCC-Cr Rely on the work of internal audit )O,wRd>5 依靠内部审计工作 3`8dii >qR7'Q wP 3. Internal control 8g\wVKkTQp 内部控制 OnZF6yfN=3 gRBSt
M&hU The evaluation of internal control systems
}10\K 对内部控制系统的评估 }$o* "mP&8y9F Tests of control _|N}4a 控制测试 /:bKqAz;M ,zQo {. Substantive procedures (time, nature, extent) _eGT2,D5r 实质性程序(时间,性质,程度) v @:~mwy FY$fV"s Transaction cycles: revenue, purchases, inventory, etc. 6yY.!HRkr 交易周期:收入,采购,库存等。 g %f*ofb rJ'/\Hh5P {3VZ3i 4.Audit evidence #Mh{<gk%ax 审计证据 Ab/j(xr= 1%%'6cWWu Obtain sufficient, appropriate audit evidence O7%2v@j|8 获取足够、适当的审计证据
3P1&; F8H'^3`b`U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oBr.S_Qe 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 ;x-(kIiE dm6~ The audit of specific items $[g_=Z 审计的具体项目 moMYdArj #/|75
4]] Receivables: confirmation qz 9tr 应收帐款:确认 ?>af'o: Br}h/!NU/ Inventory: counting, cut-off, confirmation of inventory held by third parties -_NC%iN#C 存货:数量,减值,第三方持有存货的确认 ;imRh'-V6 n"6;\ Payables: supplier statement reconciliation, confirmation Wqra8u# 应付帐款:供应商的申明一致,确认 1~J5uB 4 {XgnZ`* Bank and cash: bank confirmation FW8-'~
银行存款和现金:银行的确认 \ p4*$ 1j0 -9Kg' Auditing sampling [$\z'} 审计抽样 -I":
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"d 5.Review
1DE@N1l 复核 =p@8z
/u o%[U Subsequent events #D*r]M 随后发生的事件 /
RT%0! 1f#mHt:( [I l~K WZZ4]cC #eK= Going concern [mUBHYD7OI 持续关注 #?[.JD51l FB:<zmwR Management representations Zj*\"Ol 与管理层的交涉沟通 GKiukX$' W0XF~ Audit finalization and the final review: unadjusted differences rR,2UZR 审核定稿和最后审查:未经调整的差异 ifK%6o6 J:j<"uPm C`V)VJM 6. Reporting ,RxYd6 报告 W`z 0"
学会计论坛bbs.xuekuaiji.com (*\jbK Appendix ~u87H? 附录 @kFu*" Audit procedure hWo=;#B* 审计程序 Z5(enTy-