1. Assurance engagements and external audit
保证约定和外部审计 &wN
2l- d<'xpdxc Materiality, true and fair presentation, reasonable assurance T Rw6$CR 物质性,真实公平的描述,合理的保证 "|%9xGX|D $1+K}tP Appointment, removal and resignation of auditors LzRiiP^q 审计人员的的任命、免职和辞职 9#<Og>t2y &>e
DCs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^{:jY, ?] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $hSZ@w|IF 1c#'5~nB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $VWzv4^: 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [.X%:H+
ZRB 0OH Engagement letter 3Mx@ 约定书(委托书) bSf(DSqx Jj:
6
c 2. Planning and risk assessment u4@e=vWI 规划和风险评估 |Vi&f5p,@ AiZFvn[n8 General principles U$)Hhn|X 一般原则 Ax
lFU~E4 vLuQe0l{ Plan and perform audits with an attitude of professional skepticism }4SSo)Uv/ 持专业的怀疑态度计划和执行审计工作 G%!\ p:w y.
p6%E_` Audit risks = inherent risk ×control risk ×detection risk %i8>w:@NW 审计风险=内在风险×控制风险×检查风险 "<x~{BN? ~lqGnNhh7 Risk-based approach R*Z] 基于风险的办法 toqzS!&.v WuFwt\U Understanding the entity and knowledge of the business R: <@+z^A[ 了解商业的实质和知识 ^Pd37&B4V _I_?k+#WFe Assessing the risks of material misstatement and fraud `8;,&<U'` 评估材料错报和舞弊的风险 ;9 ,mV(w
*Ca)RgM Materiality (level), tolerable error UMuuf6 重要性(级别),可容忍误差 eJw=" k%}89glm Analytical procedures -'[(Uzj 分析程序
iN_D8dI >}b6J7_ Planning an audit ,6;xr'[o* 规划审计工作 S tnv> 1Xr"h:U_
X Audit documentation: working papers t*d >eK`:N 审计文件:工作底稿 .3<IOtD= +'/}[1q1/T The work of others pP* ~ =? 其他机构的文件 EB5_; VtO;UN Rely on the work of experts ^YR|WK Y 依靠专家的工作 8A^jD(| [W$Z60?RR Rely on the work of internal audit 1@^Ek8C 依靠内部审计工作 s)YP%vn# [OZ=iz. 3. Internal control +Y)#yGUn 内部控制 a4(?]ND~6 <*
"pra{3 The evaluation of internal control systems eh:}X}c=J] 对内部控制系统的评估 'B (eMnLg x} &a{; Tests of control g&+Y{*Gp 控制测试 jD/7/G* 4b2mtLn_ Substantive procedures (time, nature, extent) .L7Yf+yFg 实质性程序(时间,性质,程度) {(Og/[ P$18Xno{ Transaction cycles: revenue, purchases, inventory, etc. ?#m<\]S< 交易周期:收入,采购,库存等。 FU\/JF.j +K;Y+
K&;2 vZE|Z[M+< 4.Audit evidence nFe` <Al$N 审计证据 px_s@>l` r|^lt7\ Obtain sufficient, appropriate audit evidence C~{NKMeC/m 获取足够、适当的审计证据 e(~'pk"mZ 1a&/Zlr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C NfJ:e2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 (@ fa~?v>@ lC=N:=Mu The audit of specific items &^&$!Xmu9 审计的具体项目 o)tKH@`vE 9 $o < Receivables: confirmation *O+R|Cdp/ 应收帐款:确认 mN\%fJ7 ]eYd8s+ Inventory: counting, cut-off, confirmation of inventory held by third parties 4L=$K2R2r 存货:数量,减值,第三方持有存货的确认 -".kH<SWv -J"qrpZ^ Payables: supplier statement reconciliation, confirmation 3cOY0Z#T 应付帐款:供应商的申明一致,确认 m!5HRjOO 9DOkQnnc Bank and cash: bank confirmation <E
>7>ZL 银行存款和现金:银行的确认 n .f4z< .!yWF?T8 Auditing sampling q Vm"f,ruo 审计抽样 qGnPnQc x0\
e<x9s 5.Review
J}Qs"+x 复核 .4Qb5I2# =[]x\&@t Subsequent events ?}'N_n ys 随后发生的事件 }_{y|NW ]}z'X!v_@ K,f* SXM ,
Aq9fyC% + "cRhVR Going concern {I0w`xe 持续关注 { p1lae c ]>DI&$;J Management representations
t=n+3`g 与管理层的交涉沟通
h6u2j p(+ I&L.;~ Audit finalization and the final review: unadjusted differences |DN^NhtE 审核定稿和最后审查:未经调整的差异 =X%!YZk p HLjvKE=W /8xH$n&xoC 6. Reporting <7=&DpjI7F 报告 9wL!D3e
{Q 学会计论坛bbs.xuekuaiji.com T/[f5?p Appendix ,YjxCp3 附录 5;W\2yj Audit procedure Q |
审计程序 $hh+0hs