1. Assurance engagements and external audit
保证约定和外部审计 {Nq?#%vdT ${e&A^h Materiality, true and fair presentation, reasonable assurance 4Vx+[8W 物质性,真实公平的描述,合理的保证 q 22/_nSC >i8~dEbB Appointment, removal and resignation of auditors Ve14rn
审计人员的的任命、免职和辞职 l @A"U)
A( 4!2SS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KF$ %q(( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *tAqt2{48 p}8ratmN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FR' b`Xv: 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 ?-{IsF^ {U
P_i2`. Engagement letter K.h]JD]o 约定书(委托书) /.-m}0h|W- N<bD 2. Planning and risk assessment M,L@k
规划和风险评估 HWR&C kh&_#, General principles
?zE< 一般原则 o*)@oU {Pvr??"r Plan and perform audits with an attitude of professional skepticism r!M#7FDs( 持专业的怀疑态度计划和执行审计工作 !pS~'E&q Fc{((x s Audit risks = inherent risk ×control risk ×detection risk htg'tA^CtS 审计风险=内在风险×控制风险×检查风险 DJJZJ}7 h*waRD Risk-based approach 1Q_ ``.M 基于风险的办法 Hf.xd.Yw f<=^ 4a Understanding the entity and knowledge of the business L)G">T; 了解商业的实质和知识 eu=|t&FKk WnO DDr
Assessing the risks of material misstatement and fraud d5q4'6o, 评估材料错报和舞弊的风险 7CYH'DL {"
\q(R0 Materiality (level), tolerable error KPg[-
d 重要性(级别),可容忍误差 \y,;Cfl< &X7ttB"#h Analytical procedures _3zU,qm+ 分析程序 >2t
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kZT} h Planning an audit Lo5Jb6nm 规划审计工作 z}mvX.j7 >VypE8H]x Audit documentation: working papers e
Ri!\Fx 审计文件:工作底稿 "
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+v,js T*p|'Q` The work of others L<"k7)k 其他机构的文件 PgqECd)f NB3/A"}"02 Rely on the work of experts }7&\eV{qU 依靠专家的工作 0vcET( +%x^ RV} Rely on the work of internal audit qY# m*R
依靠内部审计工作 SUSc I@+lFG 3. Internal control 6
WCmp,* 内部控制 ]P
JH'= Mf#2.TR The evaluation of internal control systems r \9:<i8 对内部控制系统的评估 )5hS;u&b 4rv3D@E Tests of control _,5(HETE2 控制测试 ?!Y2fK=h0 Y]P]^3 Substantive procedures (time, nature, extent) 9^`G `D 实质性程序(时间,性质,程度)
[~ fJ/ ^/c&Ud Transaction cycles: revenue, purchases, inventory, etc. )PZ'{S 交易周期:收入,采购,库存等。 zL1H[}[z+ F`f#gpQ ]U]{5AA6 4.Audit evidence }nuhLt1 审计证据 R:=i/P/ lepgmQ|oY Obtain sufficient, appropriate audit evidence <jfi"SJu 获取足够、适当的审计证据 x
EGI'lt $$AKz\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IS"UBJ6p 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 ,_p_p^Ar\4 aM~M@wS The audit of specific items }*;Hhbox 审计的具体项目 <Cm:4)~ ?mnwD ]u Receivables: confirmation M++*AZ 应收帐款:确认 Ot5
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o .hnGHX Inventory: counting, cut-off, confirmation of inventory held by third parties Z{&PKS 存货:数量,减值,第三方持有存货的确认 Z3=t" R/U"]Rc Payables: supplier statement reconciliation, confirmation e%#9|/uP 应付帐款:供应商的申明一致,确认 anHP5gD pz~AsF Bank and cash: bank confirmation "@DCQ 银行存款和现金:银行的确认 x-Yt@}6mvl .F&\xa{ Auditing sampling &H<-joZ)Z\ 审计抽样 oljl&tuQy Q lql(* 5.Review
yin"+&<T 复核 uG~%/7Qt{ IYb@@Jzo Subsequent events a'rN&*P 随后发生的事件 >i-cR4=LL{ qVx0VR1: 1P@&xcvS\ Cj,fP[p#7 1vu=2|QN Going concern lhKd<Y" 持续关注 >DpnIWn j'I$F1>Te Management representations c"v#d9 与管理层的交涉沟通 Q];+?Pu. 8 }nA8 J Audit finalization and the final review: unadjusted differences #P<v[O/rA 审核定稿和最后审查:未经调整的差异
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B[ 6. Reporting RV.*
_FG 报告 `dx+
Qp 学会计论坛bbs.xuekuaiji.com [-=PK\ B Appendix lmgMR|v 附录 48Z{wV, Audit procedure [w
i " 审计程序 JY~s-jxa