1. Assurance engagements and external audit
保证约定和外部审计 =Bu d! d_-{-@ Materiality, true and fair presentation, reasonable assurance i$?i1z*c} 物质性,真实公平的描述,合理的保证 oIAP dn zQV$!%qR Appointment, removal and resignation of auditors p>96>7w 审计人员的的任命、免职和辞职 66,?f<b I)U|~N Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,3qi]fFLMe 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !6'j
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Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior / 9/=] 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 5YQ4]/h A?06fo, Engagement letter DO'$J9;* 约定书(委托书) jt@k<#h~ wwF]+w%lOw 2. Planning and risk assessment GE\@mu *pO 规划和风险评估 ~raRIh= 5Y"JRWC General principles MW &iNioX 一般原则 (@vu/yN
Ia*eb%HG Plan and perform audits with an attitude of professional skepticism P#Z$+&)b)s 持专业的怀疑态度计划和执行审计工作 22a$//}E qhRs5QXL Audit risks = inherent risk ×control risk ×detection risk WJ9Jj69 审计风险=内在风险×控制风险×检查风险 U{"&Jj 4
(B{-cK Risk-based approach Q7gBx
p 基于风险的办法 8sOM%y9M m
jC6(?V Understanding the entity and knowledge of the business X<9jBj/t 了解商业的实质和知识 {a- p/\U DB-4S-2 Assessing the risks of material misstatement and fraud CTv-$7# 评估材料错报和舞弊的风险 '-p<E"#4Z '=EaZ>= Materiality (level), tolerable error _'JKPD[ 重要性(级别),可容忍误差 B9`nV.a =P\H}?PF Analytical procedures J GnL[9P_ 分析程序 7rw}q~CE5 ]i3 2-8% Planning an audit &]iX
>m. 规划审计工作 /m%i"kki ~Aq;g$IJZ Audit documentation: working papers J 6U3}SO=y 审计文件:工作底稿 / Li?;H x3xBl_t The work of others Sp: `Z1kH 其他机构的文件 d\WnuQR[ ~rN~Ql%S Rely on the work of experts LGGC=;{} 依靠专家的工作 qP-
* t5G@M&d4Eo Rely on the work of internal audit ^CX=< 依靠内部审计工作 nyD(G=Q5 m7Nm!Z7 3. Internal control r5tC 内部控制 rIR~YMv! j4$XAq~W The evaluation of internal control systems *aT3L#0( 对内部控制系统的评估 z
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KC Tests of control D|}
y{~ 控制测试 X!V@jo9? R_eKKi@VH Substantive procedures (time, nature, extent) 2JwR?<n{ 实质性程序(时间,性质,程度) %?1k}(qUeY ~]a:9Ev* Transaction cycles: revenue, purchases, inventory, etc. [vV]lWOp' 交易周期:收入,采购,库存等。 3yn>9qt
xH!{;i a^t#kdT 4.Audit evidence k;/U6,LQ* 审计证据 P#]%C ,{MA90! Obtain sufficient, appropriate audit evidence V6)\;c 获取足够、适当的审计证据 [GJ_]w^}j :
&>PN,q> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3Z;`n,g 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }"BXqh"\` *oqQ=#\ The audit of specific items i7v> 9p7 审计的具体项目 #?-2f{ (9$z+Zmm? Receivables: confirmation c,-3+b 应收帐款:确认 Elw fqfO Sa7bl~p\ Inventory: counting, cut-off, confirmation of inventory held by third parties |{]W (/ 存货:数量,减值,第三方持有存货的确认 A
J<Sa= EUevR/S Payables: supplier statement reconciliation, confirmation :^]rjy/|+ 应付帐款:供应商的申明一致,确认 qKag'0e ^u`1W^> Bank and cash: bank confirmation RuSKJ,T:9 银行存款和现金:银行的确认 i_8v >F
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N..B}J Auditing sampling VgLrufJ 审计抽样 w6(E$:#d P0,@#M& 5.Review
wxU@M1w} 复核 CmKbpN* ?o307r Subsequent events +j
Z,vKr 随后发生的事件 a~jU~('4}w ~Ry?}5&: YQGVQ[P Q |,(C0<G ~~,] b Going concern foO/Yc 持续关注 sI>I ~5S[Sl
Management representations L[;U
Z)V@ 与管理层的交涉沟通 x UM,"+h ypyqf55gK Audit finalization and the final review: unadjusted differences Yl}'hRp 审核定稿和最后审查:未经调整的差异 5eS0
B{,c ;nS.t_UW. V?pqKQL0 6. Reporting nX
4WlH 报告 |qe[`x;
% 学会计论坛bbs.xuekuaiji.com Q>OBK&
' Appendix "&!7wH ,A 附录 jUnS&1]MF Audit procedure }.`no
审计程序 [{R^!Az&b<