1. Assurance engagements and external audit
保证约定和外部审计 r]E$uq
bR w1}[lq@ Materiality, true and fair presentation, reasonable assurance xv*mK1e 物质性,真实公平的描述,合理的保证 .Gv~e!a8 n -=\n6"P Appointment, removal and resignation of auditors D3K`b4YV 审计人员的的任命、免职和辞职 hD,-!R asF-mf;D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :rj78_e9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H,I}R ]u,~/Gy Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <VBw1|)$@ 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 ms{R|vU%b [a`i{(! Engagement letter G8&'*7Bb 约定书(委托书) =aekY;/ zm"\D
vN) 2. Planning and risk assessment 6,7omYof 规划和风险评估 7*5ctc!dG D#$gdjZ General principles l6WcnJ 一般原则 g}D$`Nx: J)G3Kq5>:b Plan and perform audits with an attitude of professional skepticism 3(&.[o
Z 持专业的怀疑态度计划和执行审计工作 nZT@d;]U9 q)~qd$yMS Audit risks = inherent risk ×control risk ×detection risk LBE".+ 审计风险=内在风险×控制风险×检查风险 YNXk32@j@e em]K7B= Risk-based approach \fhT#/0N
基于风险的办法 |]q=D1/A ;FmSL
#]I Understanding the entity and knowledge of the business Y;w]u_ 了解商业的实质和知识 [v`4OQF/ Z])_E6. Assessing the risks of material misstatement and fraud _R<HC 评估材料错报和舞弊的风险 42u\Y_^ID /Ow?nWSt Materiality (level), tolerable error :qbG%_PJ 重要性(级别),可容忍误差 e?YbG.(E9 hG@ys5 Analytical procedures 6+5
Catsn 分析程序 #SYWAcTkO} 9PJDT] Planning an audit 1+jYpYEQW 规划审计工作 j+9
S d0B+syl&4l Audit documentation: working papers Ig<p(G.;} 审计文件:工作底稿 .ndQ(B 5\S7Va;W The work of others /4?`F}7) 其他机构的文件 Fjzk;o (HI%C@e9 Rely on the work of experts J$Epj 依靠专家的工作 Q8x{V_Pot
u\xm8}A Rely on the work of internal audit RV`j>1 依靠内部审计工作 62jA sJoi fl
7 3. Internal control !
cb#fl 内部控制 G!8pF
+][P*/ Ek The evaluation of internal control systems { 9 ".o, 对内部控制系统的评估 "o3"1s>d{ @>5<m'}2 Tests of control 6W=:`14 控制测试 X t =bc L_
mqC(vn Substantive procedures (time, nature, extent) !j9i=YDb 实质性程序(时间,性质,程度) / yi :Q0 ;#9|l= Transaction cycles: revenue, purchases, inventory, etc. 6t:c]G'J 交易周期:收入,采购,库存等。 m;f?}z_\$ 'cN#rHPB6 =on!&M 4.Audit evidence Jt6J'MOq 审计证据 ~C/KA6H ^gzNP#A<'o Obtain sufficient, appropriate audit evidence %wW5)Y I 获取足够、适当的审计证据 ]Rh(=bg o2 d~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]?(F'& 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 3|Sy'J0'K #<Nvy9 The audit of specific items Xp6*Y1Y
审计的具体项目 =jc8=h[F< lmKq xs4 Receivables: confirmation L59oh 应收帐款:确认 oxQID WV1 Z Inventory: counting, cut-off, confirmation of inventory held by third parties ]t)M}^w 存货:数量,减值,第三方持有存货的确认 rJZs
5g` ;-pvc<_c< Payables: supplier statement reconciliation, confirmation G*i# \ 应付帐款:供应商的申明一致,确认 { $/Fk6qr 7&V^BW Bank and cash: bank confirmation 4>VZk^%b# 银行存款和现金:银行的确认 `l2< N
u/Qa:H_{ Auditing sampling *}ee"eHs 审计抽样 "P5bYq%0v /Jf`x>eiH 5.Review
=8p+-8M[d 复核 ' P`p.5nH H
r^15 Subsequent events ;K\N 随后发生的事件 eM=) >zl .xkV#ol 2~WFLD w2N3+Tkg $Cd ;0gdv Going concern _:X|R#d 持续关注 8o7]XZE=) 0t
COb9 Management representations $dTfvd 与管理层的交涉沟通 ix7
e])m( w<~<(5mM5; Audit finalization and the final review: unadjusted differences 0*Km}?;0- 审核定稿和最后审查:未经调整的差异 'SU9NQS ;q,)NAr& @=NVOJy}c 6. Reporting *76viqY;dE 报告 0uIV6LI 学会计论坛bbs.xuekuaiji.com M&djw`B Appendix &O6
;nJEI 附录 )yNw2+ ~5 Audit procedure I0w@
S7 审计程序 rw8J:?0x