1. Assurance engagements and external audit
保证约定和外部审计 O|
I+], :&qhJtGo Materiality, true and fair presentation, reasonable assurance CbOCk:,g5 物质性,真实公平的描述,合理的保证 >7'+ye6z Z\Z,,g+WL Appointment, removal and resignation of auditors ;3;2h+U* 审计人员的的任命、免职和辞职 %X>FVlPm abi[jxCG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z~p!C/B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Fu7M0X'p +~Tu0?{Z 0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l4vTU= 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 *%\mZ,s" o5swH6Y.)J Engagement letter *0y{ ~@ 约定书(委托书) Kb&V!#o) XA<ozq' 2. Planning and risk assessment H(|AH;?ou 规划和风险评估 +j{Y,t{4 A1),el-^5 General principles $.rzc]s 一般原则 7 Wl-n %2"J:0j Plan and perform audits with an attitude of professional skepticism pJBg?D
持专业的怀疑态度计划和执行审计工作 Vr=OYI'A J;}3t! Audit risks = inherent risk ×control risk ×detection risk JoZ(_Jh%m 审计风险=内在风险×控制风险×检查风险 WC*=rWRxF B=n[)"5fBO Risk-based approach !_~Uv xM+ 基于风险的办法 yZCX S |=6_ xRyr Understanding the entity and knowledge of the business $*f?&U]k 了解商业的实质和知识 h|bT)!| tY+$$GSQj Assessing the risks of material misstatement and fraud F~HRME;Z 评估材料错报和舞弊的风险 +G*JrwJ&= Ws I>n Materiality (level), tolerable error kn"q:aD 重要性(级别),可容忍误差 !GwL,)0@^ YoKs:e2/: Analytical procedures v^N`IJq 分析程序 J?&l*_m;t AjkW0FB:1 Planning an audit Kj3?ve~ 规划审计工作 "6CMA0R mi,&0xDea Audit documentation: working papers a.2L*>p 审计文件:工作底稿 X~oK[Nf'9 D`yEwpV^ The work of others 2`?!+") 其他机构的文件 }V]R+%:w@ xQ4%e[/ Rely on the work of experts lg$zG
a? 依靠专家的工作 VT%:zf LP];x3 Rely on the work of internal audit ?K_
'@ 依靠内部审计工作 9'[ N1Un.= l Dxc`S 3. Internal control ;dR=tAf0$Q 内部控制 BU|#e5 Oy57 $ The evaluation of internal control systems B<?wh0 对内部控制系统的评估 UUc8*yU)
)h{ ]k= Tests of control 4_/?:$KO 控制测试 qS|\JG PG~$D]; Substantive procedures (time, nature, extent) YW/QC'_iC 实质性程序(时间,性质,程度) yQNV@T<o _hu")os Transaction cycles: revenue, purchases, inventory, etc. )2IH
5 交易周期:收入,采购,库存等。 oU*45B`" QXgE
dsw '' O 7=\ 4.Audit evidence
J aTp}# 审计证据 S!v(+|
LJ)5W Obtain sufficient, appropriate audit evidence ?a(L.3E 获取足够、适当的审计证据 U1nw-Q+ )3Z ^h<"j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BZ54*\t 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 K%v1xZ ~*A8+@\R The audit of specific items phnV7D(E 审计的具体项目 .mLK`c6 anMF-x4/*q Receivables: confirmation .Z:zZ_Ev 应收帐款:确认 l
vMlL5t C?Bl{4-P}* Inventory: counting, cut-off, confirmation of inventory held by third parties w-wV3Q6X 存货:数量,减值,第三方持有存货的确认 eq(am%3~ u_(VEfs4 Payables: supplier statement reconciliation, confirmation /='. 4v 应付帐款:供应商的申明一致,确认 /DQa
Gq/Ld 8_<4-<}P: Bank and cash: bank confirmation .qMOGbd? 银行存款和现金:银行的确认 Oy U mGp.3
{j Auditing sampling s7Ub@ 审计抽样 6KpHnSW MjlP+; ! 5.Review
#]nx!*JNZ 复核 &e6CJ V-<GT? Subsequent events T}V!`0vKw 随后发生的事件 5?
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4OT Going concern 8!Vl
持续关注 .pvi!NnL- > ;/l)qk, Management representations _?OW0x4 与管理层的交涉沟通 0 stc9_O QUu}Xg: Audit finalization and the final review: unadjusted differences "@??Fw! 审核定稿和最后审查:未经调整的差异 B!vmQR*1 fQ#l3@in C:PMewn 6. Reporting Z.92y 报告 h }B%
/U 学会计论坛bbs.xuekuaiji.com %Ev4]}2C1 Appendix ?VP8ycm 附录 0g0i4IV Audit procedure N[s}qmPha 审计程序
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