1. Assurance engagements and external audit
保证约定和外部审计 n}+wd9J*!2 B%) zGTp6 Materiality, true and fair presentation, reasonable assurance >J9IRAm}sc 物质性,真实公平的描述,合理的保证 8u/3?Kc s87 a% Appointment, removal and resignation of auditors 4 iik5 审计人员的的任命、免职和辞职 *m iONc \f6lT3"VN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7xz#D4[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
4$..r4@ tsB.oDMP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z4=_k{* 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 FYxUOO #)Ep(2 Engagement letter P>.Y)$`r 约定书(委托书) "$# $f SnH:(tO[X 2. Planning and risk assessment FpwlV}: 规划和风险评估 o-L|"3P 1hF2eNh General principles
$:qI&)/ 一般原则 -Mr{+pf f S(^["*G Plan and perform audits with an attitude of professional skepticism
:8GlyN<E 持专业的怀疑态度计划和执行审计工作 \x3^ 6wa<'! Audit risks = inherent risk ×control risk ×detection risk pHq{S;R2G 审计风险=内在风险×控制风险×检查风险 6(\q< fx 1!K!oY Risk-based approach FEge+`{, 基于风险的办法
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(; Understanding the entity and knowledge of the business r!"CH5dT 了解商业的实质和知识 @hE7r-}] a.5zdoH_ Assessing the risks of material misstatement and fraud ---Ks0\V 评估材料错报和舞弊的风险 nC-c8y x0}<n99qE Materiality (level), tolerable error :_W0Af09 重要性(级别),可容忍误差 J[I"/sdk- de3yP, Analytical procedures !~6'@UYo 分析程序 ~nLkn#Z CD XB&%Sr Planning an audit 3Yn:fsy 规划审计工作
}dV9%0s! SQz$kIZR Audit documentation: working papers | 7t=\ 审计文件:工作底稿 Fm-q=3 Enq6K1@%G The work of others 7J#g1 其他机构的文件 |H3?ox* <z~2
d Rely on the work of experts m-~V+JU;x 依靠专家的工作 \i
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Rely on the work of internal audit .j'@K+<
45 依靠内部审计工作 s!nSE
'@3a,pl 3. Internal control b |o`Q7Hj 内部控制 r7]?g~zb h^.tomg8 The evaluation of internal control systems ^Yg|P&e(; 对内部控制系统的评估 +73=2.C0 "(HA9: Tests of control Q]2sj: 控制测试 Tye$na&$} /ej/&x15 Substantive procedures (time, nature, extent) 7g4M/?H}K 实质性程序(时间,性质,程度) UIm[DYMS {7ZtOe Transaction cycles: revenue, purchases, inventory, etc. 0C"PC:h5 交易周期:收入,采购,库存等。 v"G%5pq*\ JsWq._O{/ }
Y7W1$he 4.Audit evidence qCxD{-9x{ 审计证据 =2vMw] c:`` Y: Obtain sufficient, appropriate audit evidence E9Qd>o 获取足够、适当的审计证据 Jm*M7gj ,&zjOc_v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^R8U-V8: 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )$Dcrrj tehI!->l The audit of specific items ]Lb?#S 审计的具体项目 p'uqh
e X S,)|~#5x Receivables: confirmation Ok~W@sYST 应收帐款:确认 67KRM(S + 8K1]'t$ Inventory: counting, cut-off, confirmation of inventory held by third parties ,:dEEL+>c 存货:数量,减值,第三方持有存货的确认 [iO$ c]!H 7/U<\(V!g Payables: supplier statement reconciliation, confirmation JtrDZ;^@
应付帐款:供应商的申明一致,确认 ]L%R[Z!3
w$U/;C Bank and cash: bank confirmation W2W2WyPk 银行存款和现金:银行的确认 bN7 UO y}:)cA~o(y Auditing sampling ou,=MpXx* 审计抽样 4HJZ^bq9| bsk=9K2_2t 5.Review
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gx2 复核 ma]F%E+$ tci%=3,) Subsequent events PhI6dB` 随后发生的事件 ZR01<V 'Kso@St`o &Lt$a_y> :(?hLH.W[ UmD-7Fd Going concern /Vm}+"BCS 持续关注 L/iVs`qF ;MR
C~F= Management representations !$KhL.4P 与管理层的交涉沟通 v(Zi;?c ,O&PLr8cJ? Audit finalization and the final review: unadjusted differences 1uS>{M 审核定稿和最后审查:未经调整的差异 w#G=Z_Tt 4gkV]"
H! ";S*[d.2tA 6. Reporting ?m
_R U 报告
\#+2;L 学会计论坛bbs.xuekuaiji.com |n6
Q Appendix kj3o
1
Y 附录 }MavI' Audit procedure g<T`F 审计程序 QY\wQjwuW