1. Assurance engagements and external audit
保证约定和外部审计 c_1/W{ Zq*eX\#C Materiality, true and fair presentation, reasonable assurance s, XM9h>P4 物质性,真实公平的描述,合理的保证 wFL3&* .7Kk2Y Appointment, removal and resignation of auditors <LA^%2jT 审计人员的的任命、免职和辞职 \+Y!ILOI (~()RkT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5 =Z!hQ} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B*@6xS[IL DJP6TFT&G Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;&?pd"^<_Z 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 iV
hJH4 s#^pC*,' Engagement letter 1r571B*O 约定书(委托书) HomN/wKh R]QpMj%o 2. Planning and risk assessment sR*Nq5F#9 规划和风险评估 l4ouZR 2P5_z
ND General principles ^l !L)iw 一般原则 \0AiCMX[ 8(xw?|D7 Plan and perform audits with an attitude of professional skepticism ^?"^Pmw
持专业的怀疑态度计划和执行审计工作 z{?4*Bq bPd-D-R Audit risks = inherent risk ×control risk ×detection risk }*kJ-q&0 审计风险=内在风险×控制风险×检查风险 7Dt"]o"+ _Bk
U+=|J Risk-based approach k
dU!
kj 基于风险的办法 ,7,;twKz RJc%,
]: Understanding the entity and knowledge of the business xb$yu.c 了解商业的实质和知识 97!5Q~I 77Q}=80GU; Assessing the risks of material misstatement and fraud 'b[0ci
: 评估材料错报和舞弊的风险 fp&Got!pB T;?+kC3 Materiality (level), tolerable error [7W(NeMk 重要性(级别),可容忍误差 `WlE|
G[ -M61Mw1 Analytical procedures ?R6`qe_F 分析程序 =!<G!^ X?dfcS*!n Planning an audit 3"rkko?A 规划审计工作 Y}.Ystem 1d v=xe. Audit documentation: working papers CLK^ gZ 审计文件:工作底稿 J22r v( c8ZCs? The work of others
BGqa-d 其他机构的文件 =nhzMU9c\y ~_ P YNY`" Rely on the work of experts
:ba/W&-d 依靠专家的工作 h>3H7n. ;KcFy@ 6q5 Rely on the work of internal audit lbkLyp2 依靠内部审计工作 y/R+$h(% E`AYee%l 3. Internal control A1_ J sS 内部控制 _D-Riu>#J JR1*|u The evaluation of internal control systems ~A >oO-0K 对内部控制系统的评估 L[C*@
uK MUcNC\`z Tests of control - ]Y wl 控制测试 IZ~.{UQ XO
wiHW{ Substantive procedures (time, nature, extent) `&g:d E(j 实质性程序(时间,性质,程度) dVGbe07 =_QkH!vI Transaction cycles: revenue, purchases, inventory, etc. gX*K&*q 交易周期:收入,采购,库存等。 d=F-L -e*BqH2t (I=6Nnt' 4.Audit evidence Q]\j>> 审计证据 LK+felL {L9yhYw Obtain sufficient, appropriate audit evidence &O tAAE 获取足够、适当的审计证据 ( u f5\}x kxo.v |)8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n
\ Uh 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 j'Wp (~#G'Hd The audit of specific items 'h}7YP, w 审计的具体项目 OCW+?B; K0<yvew Receivables: confirmation A,c'g}: 应收帐款:确认 M 9"-WIG@h @ER1zKK? Inventory: counting, cut-off, confirmation of inventory held by third parties Jz$>k$!UD 存货:数量,减值,第三方持有存货的确认 ;$;rD0i| ]{Ek[Av Payables: supplier statement reconciliation, confirmation e2Jp'93o' 应付帐款:供应商的申明一致,确认 :6u~aT/ dS$ji#+d$ Bank and cash: bank confirmation ,qy&|4Jz 银行存款和现金:银行的确认 ,so4Lb(vG E@pFTvo Auditing sampling FpzP#; 审计抽样 Yy@g9mi F5IZ"Itu( 5.Review
7;xKy'B\ 复核 \n0gTwiO% XS|mKuMcC Subsequent events Ab
g$W/(| 随后发生的事件 k4R4YI"jV U;gp)=JNT Nza; O[ -f.R#J$2 HRHrSf7 Going concern Gl>E[iO 持续关注 a#QByP {^wdJZ~QLK Management representations ;+%Z@b% 与管理层的交涉沟通 xjrlc9 ]fC7%"nB Audit finalization and the final review: unadjusted differences N
D*]gM 审核定稿和最后审查:未经调整的差异 _8S4Q! ;[~^(.
f mJ$Htyr 6. Reporting @dV9Dpu 报告 8.2`~'V 学会计论坛bbs.xuekuaiji.com g)cY\`&W8 Appendix hVZo"XUb 附录 SG`)PW? Audit procedure
?9S+Cj` 审计程序 8uA<G
/Q;