1. Assurance engagements and external audit
保证约定和外部审计 -*A1[Z ? !mZDukfjQ Materiality, true and fair presentation, reasonable assurance @AtJO>w 物质性,真实公平的描述,合理的保证 kx?f, ^-
BItH0r7 Appointment, removal and resignation of auditors /q,vQ[R/ 审计人员的的任命、免职和辞职 @r&*Qsf| &%]v0QK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [*C%u_h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KFgq3snH ''dS{nQs Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +=:_a$98 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 Jxf>!\:AZu |\2>n! Engagement letter b)eoFc)lc 约定书(委托书) |k$6"dXSO Q.?(h! )9 2. Planning and risk assessment J#W*,%8O 规划和风险评估 i50E#+E8 r]@T9\9 General principles Fr~\ZL 一般原则 |LW5dtQ
U&i#cF Plan and perform audits with an attitude of professional skepticism >AFQm 持专业的怀疑态度计划和执行审计工作 wBDHhXi0 !2kM Audit risks = inherent risk ×control risk ×detection risk i?ZVVE=r 审计风险=内在风险×控制风险×检查风险 Xdi<V_!BC- +BeA4d8b Risk-based approach Pbd[gKX_ 基于风险的办法 A9lw^. ;A4qE W Understanding the entity and knowledge of the business ",l6-<s 了解商业的实质和知识 uI$n7\G! Atb`Q'Yrw Assessing the risks of material misstatement and fraud n}b{u@$ 评估材料错报和舞弊的风险 NE.h/+4 lz!(OO,g Materiality (level), tolerable error R?zlZS.~ 重要性(级别),可容忍误差 ,hH c
-%- N5{v;~Cm}V Analytical procedures \q?^DI:` 分析程序 :tBe/(e4# +oh |r'~ Planning an audit =igTY1|af 规划审计工作 udT0`6l; _CPj]m{ Audit documentation: working papers wo+`WnDh 审计文件:工作底稿 tA^+RO4 p
V(k6h The work of others ;O1jf4y 其他机构的文件 A@Q6}ESD :2H]DDg( Rely on the work of experts T ay226 依靠专家的工作 *v%gNq De>e`./56 Rely on the work of internal audit D_?Tj 依靠内部审计工作 hP8w3gl_ !zt>& t 3. Internal control ]h~F%
内部控制 Q>\Ho' T9}~]zW7P The evaluation of internal control systems [ )
0JI6 对内部控制系统的评估 *+zFsu4l xe^M2$clb\ Tests of control @`)>-k 控制测试 epKr6
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KM4G Substantive procedures (time, nature, extent) 1X2|jj 实质性程序(时间,性质,程度) dH.Fb/7f 5k@T{ Transaction cycles: revenue, purchases, inventory, etc. .?rs5[th* 交易周期:收入,采购,库存等。 za}Kd^KeB w
>\oz X3 1%T" 4.Audit evidence j
Jw 审计证据 RhKDQGdd EZ{{p+e^ Obtain sufficient, appropriate audit evidence Zyr|J!VF 获取足够、适当的审计证据 )b (+= 4W|cIcU
W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mi$C%~]5m 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 ks sRwe%>; BJ]L@L% The audit of specific items Y'jgp Vt 审计的具体项目 s0]ZE\`H> %]Nm'"Y`U Receivables: confirmation m'
S{P:TK 应收帐款:确认 wEl7mg ! ygV_"=+|N Inventory: counting, cut-off, confirmation of inventory held by third parties w)* H&8h@ 存货:数量,减值,第三方持有存货的确认 jl}
!UG Yr~wsE/ Payables: supplier statement reconciliation, confirmation 4OLYB9HP_ 应付帐款:供应商的申明一致,确认 @`+\vmfD [kpQ:'P3 Bank and cash: bank confirmation *~4<CP+"0 银行存款和现金:银行的确认 c%O97J.5b @YRy)+ Auditing sampling KPDJ$,: 审计抽样 @aN~97
H\ cAGM|% 5.Review
w0@XJH:P 复核 Xjxa
2D L4T\mP7D7* Subsequent events Sh5)36 随后发生的事件 Vt \g9-[ -hfkF+=U' !-n*]C <+
r~?X_ ^i8biOSZu Going concern !5h-$; 持续关注 AxH`4=3< \v+c. Management representations Nxl#] 与管理层的交涉沟通 x5xMr.vm _1O .{O Audit finalization and the final review: unadjusted differences Im-qGB0C 审核定稿和最后审查:未经调整的差异 _a9oHg vol (%wB 9@lG{9id? 6. Reporting 3!cenyE 报告 <KtL,a=2+ 学会计论坛bbs.xuekuaiji.com 6<
-Cpc Appendix yK9EHJ$ 附录 0~_I9|FN Audit procedure RTbV!I 审计程序 J#j3?qrxu