1. Assurance engagements and external audit
保证约定和外部审计 #CAZ}];Qx K :+q
9;g Materiality, true and fair presentation, reasonable assurance *:"6
0fkoU 物质性,真实公平的描述,合理的保证 r$'.$k\ Nh/i'q/ Appointment, removal and resignation of auditors Kng=v~)N' 审计人员的的任命、免职和辞职 Y6hV
;[\F wq!9wk9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0R`>F"> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {<gX~./]c r!eW]M Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PYs0w6o 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 1OMaY5F &V SZ Engagement letter )Y'g; 约定书(委托书) 4g}r+!T Q=vo5)t 2. Planning and risk assessment ;L#RFdh 规划和风险评估 I@O9bxR? E_[a|N"D General principles /-m) 一般原则 F9r/
M"5 Eyk:pnKJb Plan and perform audits with an attitude of professional skepticism BD}%RTeWKq 持专业的怀疑态度计划和执行审计工作 j)@{_tv6; .d$Q5Qae Audit risks = inherent risk ×control risk ×detection risk y;4g>m
a0 审计风险=内在风险×控制风险×检查风险 ?p 4iXHE s'l|Ii Risk-based approach tlg}"lY 基于风险的办法 l,(:~KH| +~of# Understanding the entity and knowledge of the business =_g#I 了解商业的实质和知识 $UK m[:7 !O}e)t Assessing the risks of material misstatement and fraud Vkd_&z7 评估材料错报和舞弊的风险 h05FR[</ X%JyC_~< Materiality (level), tolerable error 7IkEud 重要性(级别),可容忍误差 @OUBo;/ m-;8O / Analytical procedures yD.(j*bMK; 分析程序 Jg{K!P|i QlR~rFs9t Planning an audit w'$>E4\ 规划审计工作 n+Conp/ wL>*WLf
R Audit documentation: working papers
4x4[ 审计文件:工作底稿 yM9>)SE5` -r_\=<( The work of others +opym
!\ 其他机构的文件 uR.pQo07y< _1Ne+"V Rely on the work of experts &(Hw:W9 依靠专家的工作 XkoPN]0n 'W54 T Rely on the work of internal audit KydAFxUb 依靠内部审计工作 3$
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t]]Ig 3. Internal control qxHn+O!h 内部控制 kRb JK Otq1CD9 The evaluation of internal control systems g+QIhur 对内部控制系统的评估 v3t<rv
O\Z!7UQ$ Tests of control SAf)#HXa 控制测试 b2[U3)|oO OK`^DIr5l Substantive procedures (time, nature, extent) Z02EE-A 实质性程序(时间,性质,程度) q *Hg-J} @]}/vsI m Transaction cycles: revenue, purchases, inventory, etc. 8'TIDu 交易周期:收入,采购,库存等。 %Ny1H/@Q1+ 0]MD?6- f O+lD 4.Audit evidence '/0e!x/8 审计证据 5
2Dgul [P ;fv Obtain sufficient, appropriate audit evidence N`fFYO 获取足够、适当的审计证据 4@<wN \' +|pYu<OY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ggM~Chr 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 *kTp(*K/7` ed_+bCNy The audit of specific items ZfVY:U:o> 审计的具体项目 ~dLbhjden V\r{6-%XiW Receivables: confirmation 8<C@I/ 应收帐款:确认 dhJ=+Fz"w $""kZ Inventory: counting, cut-off, confirmation of inventory held by third parties EowzEGq!a5 存货:数量,减值,第三方持有存货的确认 e 6>j
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yJ Payables: supplier statement reconciliation, confirmation gYk5}E- 应付帐款:供应商的申明一致,确认
JgKhrDx <u0}&/ Bank and cash: bank confirmation :(yut 银行存款和现金:银行的确认 k2,`W2]^E K{@xZ) Auditing sampling gn~^Ajo 审计抽样 .j|uf[?h O#O"]A 5.Review
Vmh$c*TE 复核 L{)t(H>O Yjd/ Subsequent events DS7L}] 随后发生的事件 5M5vxJ)Lh Y TY(Et1i IqsUtWSp WDV=]D/OE Gx}`_[- Going concern V,'_BUl+x 持续关注 1n7'\esC* B3?rR-2mEE Management representations k4u/vn`&r 与管理层的交涉沟通 R)*l)bpZ# I\c7V~^hnG Audit finalization and the final review: unadjusted differences kZrc^ 审核定稿和最后审查:未经调整的差异 U@n5:d= $Zw+"AA BtKor6ba 6. Reporting
*o:J 4' 报告 BYhiP/^ 学会计论坛bbs.xuekuaiji.com JhTr{8{ Appendix 5VQ-D`kE+ 附录
-%%Xx5D Audit procedure W(4$.uZ) 审计程序 5/h-Hr