1. Assurance engagements and external audit
保证约定和外部审计 x"g)pGsT Hy1$Kvub Materiality, true and fair presentation, reasonable assurance g e(,>xB 物质性,真实公平的描述,合理的保证 df$.gP Zp^O1&\SK? Appointment, removal and resignation of auditors |9=A"092{ 审计人员的的任命、免职和辞职 \pfa\,rW r{^43g? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tsL
; wT_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f}"eN/T Jx~H4y=z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8toOdh 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 Sc/l.]k+ \
a,}1FS Engagement letter q)L4*O 约定书(委托书) "+T`{$Z=C )v_v 7 ~H& 2. Planning and risk assessment \*=wm$p&* 规划和风险评估 C1e@{> f)j*P<V General principles Rx&O}>"E>l 一般原则 '/NpmNY:L bj}Lxc ], Plan and perform audits with an attitude of professional skepticism Yj1|]i5b 持专业的怀疑态度计划和执行审计工作 \fUX_0k9, Vx2/^MiXy Audit risks = inherent risk ×control risk ×detection risk 38D5vT)n 审计风险=内在风险×控制风险×检查风险 |(Mxbprz 8T9s:/% Risk-based approach 5{k,/Z[L
基于风险的办法 \c4jGJ 'fl< ac,. Understanding the entity and knowledge of the business lYCvYe 了解商业的实质和知识 !#_2 ![ erW2>^My Assessing the risks of material misstatement and fraud %K4M`R
|2] 评估材料错报和舞弊的风险 d}zh.O5P!
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:EH.K Materiality (level), tolerable error y;Cs#eo 重要性(级别),可容忍误差 84.L1|k >fzyD(> Analytical procedures c>K]$;} 分析程序 ! e$ZOYe <+g77NL Planning an audit 'z5jn
I 规划审计工作 U,#x\[3!Jt 'k[qx} Audit documentation: working papers !(F?`([A 审计文件:工作底稿 NGSts\D'} n}.e(z_" The work of others
G|KA!q 其他机构的文件 BP@tI| t_jn-Idcf Rely on the work of experts HTT&T9] 依靠专家的工作 Zh;wQCDj <[)-Q~Gg5 Rely on the work of internal audit %r
G4X 依靠内部审计工作 rL1yq|]I (cOe*>L; 3. Internal control dT*Yv`
h 内部控制 m6mGcbpn ?iP7Ki The evaluation of internal control systems >-I <`y-H 对内部控制系统的评估 9=ygkP Y ih".y3 Tests of control kZz'&xdv'. 控制测试 &]o-ZZX P M [_0b Substantive procedures (time, nature, extent) iVn4eLK^v 实质性程序(时间,性质,程度) c%/b*nQ(= AE}cHBwZE Transaction cycles: revenue, purchases, inventory, etc. B1)Eo2i# 交易周期:收入,采购,库存等。 ~^' ,4<K-} t<Yi!6 \,G9'c 'u 4.Audit evidence =0d|F
8 审计证据 U_"!\lI_yg Gy/w #4xj Obtain sufficient, appropriate audit evidence sh_;98^ 获取足够、适当的审计证据 z;>$["t]6 71R,R, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ce\d35x! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 S{;Pga*Px CVa>5vt The audit of specific items q-<DYVG+ 审计的具体项目 .g*N+T6O m}wn+R Receivables: confirmation >N Bc-DX^ 应收帐款:确认 Njg$~30 60!%^
O = Inventory: counting, cut-off, confirmation of inventory held by third parties z)^|. 存货:数量,减值,第三方持有存货的确认 )*]A$\Oc[ w li cuY? Payables: supplier statement reconciliation, confirmation Jr!BDg 应付帐款:供应商的申明一致,确认 B[@q
.n m>vwpRBOA Bank and cash: bank confirmation &" t~d}Rg 银行存款和现金:银行的确认 2nkA%^tR |MZ1j(_ Auditing sampling e%JI
qKS 审计抽样 9Y,JYc# cpjwc@UMe 5.Review
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K 复核 @vlP)" _cs(f<>oCO Subsequent events ki'$P.v{$w 随后发生的事件 \ZLi Y U*r54AyP 1<BKTMBq?{ {Ge{@1 #-'`Ybw Going concern V6][*.i!9 持续关注 [LnPV2@e ,>-D xS Management representations jU&m*0nL 与管理层的交涉沟通 e-ta 7R4 $t;:"i> Audit finalization and the final review: unadjusted differences S1|u@d' 审核定稿和最后审查:未经调整的差异 K<J,n!zc |eu8;~A fY00 6. Reporting $ZI] 报告 J 4gtm"2) 学会计论坛bbs.xuekuaiji.com j?N<40z Appendix l}uZxKuYx 附录 S&!(h
{O Audit procedure i&:SWH=
审计程序 [K3
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