1. Assurance engagements and external audit
保证约定和外部审计 n
ut7b /0\pPc*kA{ Materiality, true and fair presentation, reasonable assurance @+2Zt% 物质性,真实公平的描述,合理的保证 un/eS-IIh .K93VTzy Appointment, removal and resignation of auditors s e1ipn_A 审计人员的的任命、免职和辞职 *1%g=vb y7w>/7q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion w%ip"GT, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 stDn{x. es6e-y@e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
rcbixOT 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 1";~"p2( O^<6`ku Engagement letter +amvQ];?Q8 约定书(委托书) zH_q6@4 Hc+<(g 2. Planning and risk assessment vd;wQ 规划和风险评估 F-R`'{ ka iKK=A.g General principles _<~05Eh 一般原则 ]MHQ"E? NMDNls&)k Plan and perform audits with an attitude of professional skepticism 980+Y 持专业的怀疑态度计划和执行审计工作 QxkfP %_g hT_snb;ow Audit risks = inherent risk ×control risk ×detection risk i3GvTg-X 审计风险=内在风险×控制风险×检查风险
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ysa"f+/ Risk-based approach v_ J.M ] 基于风险的办法
jab]!eY PY2`RZ/ @ Understanding the entity and knowledge of the business yjpjJ 了解商业的实质和知识 J^XH^`' 2Fh_ Assessing the risks of material misstatement and fraud QZfPd\Q5 评估材料错报和舞弊的风险 >}I}9y+ 226s:\d Materiality (level), tolerable error d}G?iX;c} 重要性(级别),可容忍误差 `SG70/ $-y+97 Analytical procedures <
d]|5 分析程序 l?~ci
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's(o Planning an audit _5)#
{o< 规划审计工作 u7;A
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tL5Xfd?u Audit documentation: working papers V?"^Ff3m! 审计文件:工作底稿 6M6QMg^ zZ
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c The work of others ^d"J2n,7L 其他机构的文件 .$yw;go3 X1-s,[j' Rely on the work of experts oY]VP+b! 依靠专家的工作 A`r9"([-A `%=Jsi0.Nq Rely on the work of internal audit i`Yf|^;@2> 依靠内部审计工作 q!,d
o2T k@~-|\ooG 3. Internal control e%P;Jj476 内部控制 ?
vlGr5# e\dT~)c The evaluation of internal control systems Z^|C~lp;n 对内部控制系统的评估 UVLcR 1Q%.-vs Tests of control .~8+s.y 控制测试 J'EK5=H d3$<|mG$ Substantive procedures (time, nature, extent) q^cF D 实质性程序(时间,性质,程度)
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@b/2' Transaction cycles: revenue, purchases, inventory, etc. A)#sh)
}Q 交易周期:收入,采购,库存等。 w(U/(C7R RmQt%a7\{ GlZ9k-ZRF 4.Audit evidence g5V
r2 审计证据 oD7H6\_ [0LqZ<\5 Obtain sufficient, appropriate audit evidence g
#:XN 获取足够、适当的审计证据 v;Dcq Fs|;>Up0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &>jkfG 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 AN>`M?EQ J*Hn/m The audit of specific items d{hYT\7~1( 审计的具体项目 8?YW i 9c^EoYpy- Receivables: confirmation v6VhXV6$| 应收帐款:确认 ~
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H s+ t/ 1NTa Inventory: counting, cut-off, confirmation of inventory held by third parties PPPwDsJ 存货:数量,减值,第三方持有存货的确认 O}-7 V5 >l1Yhxd_0* Payables: supplier statement reconciliation, confirmation ?>8zU;Aj 应付帐款:供应商的申明一致,确认 Bg
h$P 713M4CtJ Bank and cash: bank confirmation 6y_Z'@L 银行存款和现金:银行的确认 }Yl=lcvw #<PdZl R Auditing sampling Z
~9N 审计抽样 5r<(Z0 \ Sby(l 5.Review
g)A0PvEu 复核 \,!q[nC SU'9+=_$ Subsequent events .^S78hr]n 随后发生的事件 RM1uYFs< grdyiBSV
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fH>?C# T:">,*| bJF/daC5 Going concern l&Ghs@>Kl 持续关注 ()#tR^T -!>ZATL<B Management representations %QgAilj, 与管理层的交涉沟通 SQU%
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Audit finalization and the final review: unadjusted differences +i#sS19h 审核定稿和最后审查:未经调整的差异 >Ro n+
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ds<n" &]F|U3 6. Reporting ].P(/~FS9 报告
>Mz|e(6 学会计论坛bbs.xuekuaiji.com |K;Txe_ Appendix qetP93N_* 附录 25c!-.5D Audit procedure o;>3z*9?3 审计程序 @nX2*j*u