1. Assurance engagements and external audit
保证约定和外部审计 2<+9lk Z+x`q#ZQr Materiality, true and fair presentation, reasonable assurance n5 jzVv 物质性,真实公平的描述,合理的保证 MXuiQ;./ 31}k
Nc}n Appointment, removal and resignation of auditors }5Pzen 审计人员的的任命、免职和辞职 $.r:
KfLp cV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m_1BB$lyP2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =
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( ; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 97(*-e= e 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
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NV Engagement letter ~@bh[o~rF 约定书(委托书) s:#\U!>0` tsu Mt 2. Planning and risk assessment V$fvf#T 规划和风险评估 AIFI@#3 KZSvT{ General principles uvf}7 一般原则 7q[a8rUdh V3$Yr"rZ; Plan and perform audits with an attitude of professional skepticism -.X-02
持专业的怀疑态度计划和执行审计工作 }e* OprF "i ;c )ZP Audit risks = inherent risk ×control risk ×detection risk JA~v:ec 审计风险=内在风险×控制风险×检查风险 ')>&
:~ |\MgE.N Risk-based approach &?#G)suP 基于风险的办法 /<$\)|r :v
k TV~ Understanding the entity and knowledge of the business 6S#e?>"+ 了解商业的实质和知识 S(
r Fa _]whHS+ Assessing the risks of material misstatement and fraud 3Rsbi 评估材料错报和舞弊的风险 lUd;u*A fSF
b)+ Materiality (level), tolerable error X]OVc<F 重要性(级别),可容忍误差 /
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^RQm Analytical procedures
9I;d>% 分析程序 i#Y[I"
' 8=U0\<wT Planning an audit ~SRK}5E 规划审计工作 ?W(>Yefk hc;8Vsa Audit documentation: working papers M &g1'zv?/ 审计文件:工作底稿 0qj:v"~
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The work of others -6OgM} 其他机构的文件 * Jy'3o Io81zA Rely on the work of experts xQ=sZv^M 依靠专家的工作 x$;I E K*_5M Rely on the work of internal audit
eiV[y^? 依靠内部审计工作 OJGEX}3' %9!,PeRe 3. Internal control ,33[/j 内部控制 8AK=FX&@& ;ctJ9"_g The evaluation of internal control systems hv.$p5UY* 对内部控制系统的评估 )oRF/Xx`g <B?@,S> Tests of control J7`f
ve 控制测试 .BR2pf|R 6{ql.2
Fa Substantive procedures (time, nature, extent) +y$%S4>0tp 实质性程序(时间,性质,程度) +$-@8,F> =skw@
c^ Transaction cycles: revenue, purchases, inventory, etc. -r6cK,WVU 交易周期:收入,采购,库存等。 gua +-##) O"$uw wsnR$FhQ` 4.Audit evidence _qq>
43 审计证据 O#,
Uz2 `5V=U9zdE Obtain sufficient, appropriate audit evidence K\7\ 获取足够、适当的审计证据 {hzU ?+]prbt) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6fozc2h@x% 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 l$PSID rff=ud>Jf The audit of specific items >VQP,J{ 审计的具体项目 p5C:MA~* TzC'xWO
Receivables: confirmation /A8ua=Kn 应收帐款:确认 ^u?#fLr X0\2q D Inventory: counting, cut-off, confirmation of inventory held by third parties Q M#1XbT 存货:数量,减值,第三方持有存货的确认 INi9`M.h 2qw -: Payables: supplier statement reconciliation, confirmation
x}Y 应付帐款:供应商的申明一致,确认 6`>WO_<z NtuO&{}i Bank and cash: bank confirmation u?(@hUV. 银行存款和现金:银行的确认 cjf 8N:4N0 )U?
Tmh Auditing sampling \(ygdZ{R 审计抽样 Rqi=AQ cBZKt 5.Review
L\cd=&b` 复核 [1-1^JY SXYH#p Subsequent events @H{QHi 随后发生的事件 q#{.8H-X' \~sc6ho O%
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Q L}E~CiL0n BB x359 Going concern J**-q(> 持续关注 7$;#-
l z n,y'}, Management representations m#}41< 与管理层的交涉沟通 +3a}~p W 'qL:7 Audit finalization and the final review: unadjusted differences {|KFgQ'\ 审核定稿和最后审查:未经调整的差异 ;Av=/hU #ujry.m iKJ-$x_5 6. Reporting N~""Lc& 报告 jL
}bGD 学会计论坛bbs.xuekuaiji.com `!`g&:Y Appendix Jy#c 6 附录 mH1T|UI Audit procedure <EhOIN7@*D 审计程序 z\d{A7