1. Assurance engagements and external audit
保证约定和外部审计 &M>S$+I
n [2i+f< Materiality, true and fair presentation, reasonable assurance Lom%eoH) 物质性,真实公平的描述,合理的保证 FVY,CeA. 1Dt"Rcn"4 Appointment, removal and resignation of auditors |\QR9> 审计人员的的任命、免职和辞职 !Q.c8GRUQ ~|DF-t
V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #cdLg-v 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Td;e\s/] 7IK<9i4O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {)b`fq 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 Jk{>*jYk` H kg@M?( Engagement letter H5&>Eny 约定书(委托书) T{uktIO/ X[@>1tl 2. Planning and risk assessment <(f4#BP 规划和风险评估 L+I[yJY:! m9L+|r General principles Ne^#5 T 一般原则 +D
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YSw!!eC Plan and perform audits with an attitude of professional skepticism *r-Bt1 持专业的怀疑态度计划和执行审计工作 ]G1j\ wnF ~B=\![ Audit risks = inherent risk ×control risk ×detection risk MO _9Yi 审计风险=内在风险×控制风险×检查风险 $35Oyd3s< +ixDB0"\ Risk-based approach \&TTe8 基于风险的办法 cU{LyZp mceSUKI;L Understanding the entity and knowledge of the business hA@X;Mh^w 了解商业的实质和知识 F)gL=6h ?5(L.XFm Assessing the risks of material misstatement and fraud whLske- 评估材料错报和舞弊的风险 vo::y" R=e`QMq Materiality (level), tolerable error htF&VeIte 重要性(级别),可容忍误差 y
Bl<E$= qHKZ5w Analytical procedures rW`F|F% 分析程序 #5H@/o8!s= PH7L#H^ Planning an audit 9723f1&Vd 规划审计工作 ,7QnZ=F BMdr.0 Audit documentation: working papers mdZELRu 审计文件:工作底稿 RF;N]A?* ;m5M:Z" The work of others @?1%*/ 其他机构的文件 0)P18n"$ :EO}uP2 Rely on the work of experts =?f}h{8x> 依靠专家的工作 fk"{G>&8 }!d}febk_ Rely on the work of internal audit ALwuw^+ 依靠内部审计工作 V`H#|8\i t{7l.>kf 3. Internal control `773& \PK 内部控制 =.o-R=
:d jNyC%$ The evaluation of internal control systems eT|_0kx1 对内部控制系统的评估 S1+#qs{5a i]YQq! B Tests of control RhJ<<T.2 控制测试 A]J^{h0k O[`Ob6Q{F Substantive procedures (time, nature, extent) uVk8KMYU
实质性程序(时间,性质,程度) n;=A'g|Q srSTQ\l4 Transaction cycles: revenue, purchases, inventory, etc. m!2Dk#t 交易周期:收入,采购,库存等。 7&QVw(:)M ryT8*}o Q?tV:jogY 4.Audit evidence OM.^>= 审计证据 e56#Qb@$\ 68!]q(!6F Obtain sufficient, appropriate audit evidence 7 dzE"m 获取足够、适当的审计证据 roA1=G\Q 5^Y/RS i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ax%BnkU 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 G!~BA* };j&)M The audit of specific items nZT@d;]U9 审计的具体项目 q)~qd$yMS &-*nr/xT Receivables: confirmation YNXk32@j@e 应收帐款:确认 em]K7B= \fhT#/0N
Inventory: counting, cut-off, confirmation of inventory held by third parties |]q=D1/A 存货:数量,减值,第三方持有存货的确认 ;FmSL
#]I s/^k;qw Payables: supplier statement reconciliation, confirmation
>ob/@ 应付帐款:供应商的申明一致,确认 r#Mx~Zg~ \PFx#
:-c Bank and cash: bank confirmation $ {+.1"/[ 银行存款和现金:银行的确认 l#"alU!<^ 8F*
WT|] Auditing sampling }*'ha=`J 审计抽样 j[fQs,efK 2tv40(M:< 5.Review
sfV.X:ev 复核 1FJ[_l rTm{-b)r Subsequent events m\f_u* 随后发生的事件 eTc`FXw` E1C_d' 5\S7Va;W ,
.I^ekF Q7r,5w&cm Going concern @r ?`:&m0 持续关注 ~Hs{(7 Q8x{V_Pot Management representations
u\xm8}A 与管理层的交涉沟通 RV`j>1 62jA Audit finalization and the final review: unadjusted differences CiuN26> 审核定稿和最后审查:未经调整的差异 !d\GD8|4 ?~.&Y e{;e 6. Reporting $at|1+bQ 报告 0f^.zt{T 学会计论坛bbs.xuekuaiji.com ,7P^]V1 Appendix ~-`02
附录 pCc7T-"og Audit procedure _|ib@Xbin 审计程序 u`@f~QP0