1. Assurance engagements and external audit
保证约定和外部审计 <L'!EcHm%] )S?. YCv? Materiality, true and fair presentation, reasonable assurance U}f"a! 物质性,真实公平的描述,合理的保证 m8M2ka 1i=lJmr Appointment, removal and resignation of auditors 5i71@?q;
审计人员的的任命、免职和辞职 wHx@&Tp ox:m;-Ml?_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]hE%Tk- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a(.q=W HGycF|]2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *^[m?3"W 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 E~}@56ER} yM,.{m@F< Engagement letter Ln-UN$2~F 约定书(委托书) 7x>\/l( Q9T/@FX 2. Planning and risk assessment CgT5sk} 规划和风险评估 LV}Z[\? -Cn x!g} General principles /UWv}f
0 一般原则 %u=b_4K"j #*;G8yV Plan and perform audits with an attitude of professional skepticism #su R[K*S 持专业的怀疑态度计划和执行审计工作 ,:[\h\5m q,;8Ka ) Audit risks = inherent risk ×control risk ×detection risk <n4?wo 审计风险=内在风险×控制风险×检查风险 Gx)U~L$B ~ eNKu Risk-based approach (#e,tu 基于风险的办法 K92nh/}y 'kuLkM, Understanding the entity and knowledge of the business 1&Z#$iD 了解商业的实质和知识 P~}Yj@2 ol3].0Vc] Assessing the risks of material misstatement and fraud .gQYN2#zb 评估材料错报和舞弊的风险 >DM^/EAG{ #'y4UN Materiality (level), tolerable error q%S^3C& 重要性(级别),可容忍误差 kR0/jEz
C 3g79/w Analytical procedures E\5Cf2Ox 分析程序 J;DTh ]z?: Mq~ g+`
' Planning an audit O[Yc-4 规划审计工作 E$"`|D
f BbIg]E/G Audit documentation: working papers 'Lu d=u{ 审计文件:工作底稿 sgLw,WZ: /OD@Xl];K The work of others QnJd}(yN 其他机构的文件 R$m?aIN V=d~}PJ> Rely on the work of experts T)#e=WcP] 依靠专家的工作 ]mR!-Fqj \yhj {QS.k Rely on the work of internal audit 2rG
g 依靠内部审计工作 gmUX
2x( j&-<e7O= 3. Internal control c BcZ@e; 内部控制 u>\u}c A$jf#,
The evaluation of internal control systems o}b_`O 对内部控制系统的评估 Ud:;kI%Vj X..<U}e Tests of control Ghf/IXq# 控制测试 (z.4er}o Uz_OUTFM Substantive procedures (time, nature, extent) GR,gCtG+L 实质性程序(时间,性质,程度) c#zx" ,K fB=j51Lw Transaction cycles: revenue, purchases, inventory, etc. 5~FXy{ZIH 交易周期:收入,采购,库存等。 RI2/hrW ':d9FzGKa o?|
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ciY 4.Audit evidence !g[UFw 审计证据 E#n=aY~u- ' OXL'_Xl Obtain sufficient, appropriate audit evidence h f{RI 4Jc 获取足够、适当的审计证据 bH}?DMq]O je;|zfe] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yJGnN 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 ePo ::: :h8-y&; The audit of specific items '/F%
ff 审计的具体项目 }X9G(`N(} 'FM_5`& Receivables: confirmation ` InBhU> 应收帐款:确认 !B/5@P %7A?gY81 Inventory: counting, cut-off, confirmation of inventory held by third parties HhB&vi 存货:数量,减值,第三方持有存货的确认 19;Pjo8 3H`r|R Payables: supplier statement reconciliation, confirmation , Y^GQ`~# 应付帐款:供应商的申明一致,确认
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( UM}MK Bank and cash: bank confirmation IFbN ]N0 银行存款和现金:银行的确认 ]sDlZJX<M 06NW2A%wv Auditing sampling wBz5_ OFVw 审计抽样 ;m~%57.;\ 534DAhpD=. 5.Review
x"~gulcz 复核 -Mzm~@_s] h\/T b8 Subsequent events 85rjM#~ 随后发生的事件 :~Ppv5W. _F`RwBOjs /Jc54d '_l5Br73= #{g6'9PMz Going concern ebiOR1)sN 持续关注 M)G|K a \t
^9UN Management representations @DuSii#.S 与管理层的交涉沟通 '8c-V aa 15_Px9 Audit finalization and the final review: unadjusted differences }8dS[-. 审核定稿和最后审查:未经调整的差异 ZjveXrx W[qQDn!r fzr0dcNgM 6. Reporting <_#a%+5d 报告 Lnc>O'<5P9 学会计论坛bbs.xuekuaiji.com /TScYE:$HE Appendix -"5r-q q* 附录 LLPbZ9q Audit procedure XXy&1C 审计程序 g]9A?#GyE