1. Assurance engagements and external audit
保证约定和外部审计 2qV oe}F ~>_UTI Materiality, true and fair presentation, reasonable assurance #Jp|Cb<qx 物质性,真实公平的描述,合理的保证 eR`Q7]j] - ^qVBg BPb Appointment, removal and resignation of auditors O:~J_Wwl! 审计人员的的任命、免职和辞职 ZCBF&.! @)!N{x? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =\MAz[IDj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )J+A2> $-jj%kS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AOwmPHEL 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 1U^KN~! Wi,)a{ Engagement letter
0r i 约定书(委托书) D6fd(=t1Z @,2,(=l*C 2. Planning and risk assessment 2}*8( 32 规划和风险评估 zMO#CZ t y!rJ}e General principles 9KJ}Ai 一般原则 E="uDHw+ 0ZLLbEfnPB Plan and perform audits with an attitude of professional skepticism <Ter\o5% 持专业的怀疑态度计划和执行审计工作 q\gbjci
|QR9#Iv Audit risks = inherent risk ×control risk ×detection risk 3^$=XrD 审计风险=内在风险×控制风险×检查风险 Ro `Xs.X b5KK0Jjk Risk-based approach \D]9:BNJ 基于风险的办法 S,avvY.U\ 8TU(5:xJo Understanding the entity and knowledge of the business p8?"} 了解商业的实质和知识 p-w:l*-`
B[#n,ay Assessing the risks of material misstatement and fraud ;kR=vv 评估材料错报和舞弊的风险 BnDCK@+|Q voTP,R[}85 Materiality (level), tolerable error N 6\Ey{ 重要性(级别),可容忍误差 (#)XRm{t $A/?evJi8R Analytical procedures Gxxz4
分析程序 -
yBj7F| X8R:9q_ Planning an audit ma<uXq 规划审计工作 u86@zlzd =w"Kkj>%oh Audit documentation: working papers rO{?.#~ 审计文件:工作底稿 rKT.~ZP\ wf\7sz The work of others O,v
C:av 其他机构的文件 /EegP@[ "!eq~/
nk Rely on the work of experts ?2\oi*$ 依靠专家的工作 D/;[x{;E :("@U, Rely on the work of internal audit xdz 6[8d8 依靠内部审计工作 AGjjhbGB <r>Sj/w<D 3. Internal control )^"V}z
t 内部控制 D@ !r?E` fOdqr The evaluation of internal control systems WSv%Rxr8L 对内部控制系统的评估 ^K_FGE0ec v]H9`s#, Tests of control YU)%-V\ 控制测试 rl$"~/ oz ,S<) ) Substantive procedures (time, nature, extent) bKzG5|Qu 实质性程序(时间,性质,程度) G)M! ,
Q 2Qh)/=8lM Transaction cycles: revenue, purchases, inventory, etc. |-S+ x]9 交易周期:收入,采购,库存等。 yJ ljCu)f wi+L4v 9vwm
RVN 4.Audit evidence 26 1? 8&c 审计证据 "M\rO!f: ;cPPx`0$9 Obtain sufficient, appropriate audit evidence GRVF/hPn 获取足够、适当的审计证据 'Nuy/\[{\ aSxDfYN=R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations . &`Yl
K 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 N`3^:EJL8 1;i|GXY:h The audit of specific items JRZp'Ln 审计的具体项目 ~Z*7:bPN!^ Dv`"3 Receivables: confirmation 0 z
]H= 应收帐款:确认 }m%&|:PH j72mm
! Inventory: counting, cut-off, confirmation of inventory held by third parties v0=v1G*rvJ 存货:数量,减值,第三方持有存货的确认 nm]lPK U+Y i "X" -)# Payables: supplier statement reconciliation, confirmation Gm9 应付帐款:供应商的申明一致,确认 Q-#<{' ( )R?uzX^qf Bank and cash: bank confirmation a~Ld
cUYs 银行存款和现金:银行的确认 p5w9X+G% BS,EW
Auditing sampling $<C",& 审计抽样 uudd'L 2Oyw#1tdn 5.Review
+RR6gAma}< 复核 5K682+^5 .a(G=fk Subsequent events dTu*%S1Z 随后发生的事件 WPlf8* -fQ $>uUn3hSx\ A{k1MA<F6 )'e1@CR |`Yn'Mj8rm Going concern W/ WP }QM 持续关注 A
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"^ BA5 Management representations L:mE)Xq2 与管理层的交涉沟通 % WXl* Z(tO]tQE Audit finalization and the final review: unadjusted differences ;lrO?sm 审核定稿和最后审查:未经调整的差异 <SOG?Lh~ M8 \/[R\ :oC;.u<*8 6. Reporting C.LAr~P 报告 @qjN>PH~ 学会计论坛bbs.xuekuaiji.com Qt_KUtD Appendix jq8TfJ| 附录 -%P}LaC< Audit procedure S?a4IK 审计程序 9^N(s7s