1. Assurance engagements and external audit
保证约定和外部审计 z o))x( GWE0 UO} Materiality, true and fair presentation, reasonable assurance v]Q_ 物质性,真实公平的描述,合理的保证 Ru\Lr=9 PC(iqL8r Appointment, removal and resignation of auditors 87 E3pe 审计人员的的任命、免职和辞职 z?> y )Ai%wCzw* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u|*|RuY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WuQ<AS= 3f.Gog Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
6!D 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 >]08".ajS <XcM
c<h~ Engagement letter D$!p+Q 约定书(委托书) AT'$VCYC( =4\~M"[p 2. Planning and risk assessment Bst>9V&R 规划和风险评估 T9v#Jb6 >oaEG5%d General principles NX #d}M^V 一般原则 zc~xWy+ t
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^E Plan and perform audits with an attitude of professional skepticism fB"gM2' 持专业的怀疑态度计划和执行审计工作 Zgf||, @X><lz
Audit risks = inherent risk ×control risk ×detection risk U;dt-3?=.h 审计风险=内在风险×控制风险×检查风险 >{)#|pWU r!gCh`PiK Risk-based approach l*MUDT@M8\ 基于风险的办法 6e-h;ylS N}<U[nh' Understanding the entity and knowledge of the business }uj'BO2? 了解商业的实质和知识 gbv[*R{<% c'TLD!^hB Assessing the risks of material misstatement and fraud ~vZzKRVS 评估材料错报和舞弊的风险 f]65iE?x /;m!>{({) Materiality (level), tolerable error
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p^[ 重要性(级别),可容忍误差 g;Q^_4@ _llaH Analytical procedures RKb3=}
*C 分析程序 {+mkXp])R &{{f|o=u. Planning an audit /1
%0A 规划审计工作 $5(%M8qmQ <Y'YpH`l Audit documentation: working papers Jm,X~Si 审计文件:工作底稿 <a}|G1 h ^`5Yxpz The work of others yk6UuI^/ 其他机构的文件 f T
tMmz gZSi\m> Rely on the work of experts l@jJJ)Qyk 依靠专家的工作 1k({(\>qq aJ@qB9(ZBe Rely on the work of internal audit 5-po>1g' 依靠内部审计工作 J0plQDe f#MN-1[67 3. Internal control _(
Cp 内部控制 55KL^+-~ +JVfnTd The evaluation of internal control systems 0R%58,R 对内部控制系统的评估 dK$dQR# h"S/D[ Tests of control ;S j* { 控制测试 m<ruFxY %/C[\wp81 Substantive procedures (time, nature, extent) C(+BrIS* 实质性程序(时间,性质,程度) )ISTb }PuO$
L Transaction cycles: revenue, purchases, inventory, etc. . r"?w 交易周期:收入,采购,库存等。 l!'
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1L!Ce, 审计证据 vBXr[XoC =LzW#s=O Obtain sufficient, appropriate audit evidence
o`0H(\en 获取足够、适当的审计证据 8~>3&jX 4(IP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @SXgaWr 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 r"{1H $sJfxh
r The audit of specific items {`55nwd 审计的具体项目 [%Xfl7;Wh HPB1d!^ Receivables: confirmation G8'3.;"W5 应收帐款:确认 c5pG?jr+d C3gz)!3 Inventory: counting, cut-off, confirmation of inventory held by third parties 1)ne
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存货:数量,减值,第三方持有存货的确认 N"y4#W(Z@ $!w%= Payables: supplier statement reconciliation, confirmation voE c'JET 应付帐款:供应商的申明一致,确认 IgJC>;]u "Xc=<rX Bank and cash: bank confirmation rK wkj) 银行存款和现金:银行的确认 WH*&MIjAr/ 2ra4t]f6 Auditing sampling *ni|I@8 审计抽样 K6oLSr+EAK } d6^ 5.Review
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复核 Tr)[q> gX<C-y6o Subsequent events pDQ,v" 随后发生的事件 vD t?N9 V-0Y~T u)-l+U. =j-{Mxb3 Ns(F%zkm Going concern 'z/hj>B< 持续关注 zT8K})# pz+#1=b] Management representations wC~Uy%
与管理层的交涉沟通 Dlp::U*N' ;C'*Ui Audit finalization and the final review: unadjusted differences AsOI`@FV 审核定稿和最后审查:未经调整的差异 4<|
]k?@ *v&RGY[> =9-c*bL 6. Reporting }dCnFZ{K3 报告 G].Z| Z9 学会计论坛bbs.xuekuaiji.com %VCHM GP= Appendix vSh)
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9 附录 4j5plm= Audit procedure I]58;|J 审计程序 ifUgj8i_