1. Assurance engagements and external audit
保证约定和外部审计 F=e8 IUr zuad~%D<I Materiality, true and fair presentation, reasonable assurance NZLxHD]mp 物质性,真实公平的描述,合理的保证 f!uw zHA`? 3g,`.I_ Appointment, removal and resignation of auditors u(>^3PJ+ 审计人员的的任命、免职和辞职 rk2j#>l$4 m@2QnA[4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KNvZm;Q6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .m,_N@, 8,4"uuI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior L^2%1GfE{ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Lv;^My /wEhVR`= Engagement letter ?%-DfCS 约定书(委托书) vXf!G`D + T1pJ 89P 2. Planning and risk assessment (AaoCa[ 规划和风险评估 FEz-+X<q2 N=5a54
!/ General principles !Vn\u 一般原则 5oW!YJg rNWw?_H-H( Plan and perform audits with an attitude of professional skepticism zm5]J 持专业的怀疑态度计划和执行审计工作 ?}tFN_X" df
4A RP+ Audit risks = inherent risk ×control risk ×detection risk {9&;Q|D z 审计风险=内在风险×控制风险×检查风险 3tIVXtUCUk x;P_1J
%Q Risk-based approach !*dI|k 基于风险的办法 ;~)5s' }%ojw | Understanding the entity and knowledge of the business {M4gF8(M 了解商业的实质和知识 ICx#{q@f, O>bC2;+s Assessing the risks of material misstatement and fraud 7hD>As7`/ 评估材料错报和舞弊的风险 2/\r)$
2i NdA[C|_8}f Materiality (level), tolerable error s^G.]%iU 重要性(级别),可容忍误差 jUYWrYJ [2!w_Iw' Analytical procedures jK
AEm 分析程序 }_M~2L?i p J!
mw\: Planning an audit vAF
"n 规划审计工作 Q^9_'t}X ,i?nWlh+ Audit documentation: working papers 17%,7P9pg 审计文件:工作底稿 ~zJbK. _ VX0 %a@ur The work of others z1 |TC 其他机构的文件 K,;E5
M>xK+q?O Rely on the work of experts Eak$u>Fd8c 依靠专家的工作 ^+>laOzC`8 @s
u^0 9n Rely on the work of internal audit KEo,m 依靠内部审计工作 ` xEx^P^7 O_muD\ 3. Internal control a8e6H30Sm 内部控制 ~]IOK$1F% (&Kk7<#` The evaluation of internal control systems (?1y4M 对内部控制系统的评估 ~OYiq}g 6RU~"C Tests of control t:x\kp 控制测试 %8 B}Cb&2c X6w6%fzOH> Substantive procedures (time, nature, extent) lV3x *4O= 实质性程序(时间,性质,程度) #K_ii)n y4
#>X Transaction cycles: revenue, purchases, inventory, etc. R6
<X%*&% 交易周期:收入,采购,库存等。 } ^~F| 1APe=tJ _2Zx?<] 2E 4.Audit evidence 6m/r+?' 审计证据 ;LKkbT
5 V# }!-Xj Obtain sufficient, appropriate audit evidence @p9i 获取足够、适当的审计证据 R3)~?X1n Jc&{`s^Nu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xA2YG|RU=b 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 kr^P6}' q5J5> The audit of specific items Y!aSs3c 审计的具体项目 kUL'1!j7 U*rcd-@ Receivables: confirmation D#9m\o_ 应收帐款:确认 -lr
vKrt7 !]A Inventory: counting, cut-off, confirmation of inventory held by third parties %OL$57Ia 存货:数量,减值,第三方持有存货的确认 niMsQ #X+JHl Payables: supplier statement reconciliation, confirmation IEL%!RFG 应付帐款:供应商的申明一致,确认 ;RZ ) e-})6)XgA Bank and cash: bank confirmation 6IN
e@ 银行存款和现金:银行的确认 \S `:y?[Y x xHY+(m Auditing sampling 5zK4Fraf 审计抽样 >mbHy<< 9d0@wq. 5.Review
Si4!R+4w 复核 9R!atPz9
o)M}!MT Subsequent events NR$3%0 nC6 随后发生的事件 F>SRs =_
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RjMxX4> Going concern ].avItg 持续关注 rm'SOJVA `z}?"BW| Management representations ;}I:\P 与管理层的交涉沟通 S3C]AhW; g i3F`
m Audit finalization and the final review: unadjusted differences >F|>cc>_E 审核定稿和最后审查:未经调整的差异 aL\PGdgO L8@f-Kk z#9aP&8 Q 6. Reporting (q/e1L-S 报告 w0 M>[ 4 学会计论坛bbs.xuekuaiji.com ~Py`P'+ Appendix F@D`N0Pte 附录 +zqn<<9 Audit procedure ]6,\r" 审计程序 w?PkO p