1. Assurance engagements and external audit
保证约定和外部审计 ;GD]dW# m)D|l1AtF Materiality, true and fair presentation, reasonable assurance wS3'?PRX 物质性,真实公平的描述,合理的保证 H%lVl8oQ =?`c=z3~i$ Appointment, removal and resignation of auditors k|f4Cf, 审计人员的的任命、免职和辞职 tZB<on<.) cl/_JQ& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8a"%0d# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wUM0M?_p[ "J3x_~,[4m Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Yz93'HDB 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 @|T'0_' ]J]h#ZHx Engagement letter L{Vqh0QD& 约定书(委托书) -H-~;EzU 7cMv/g^h@ 2. Planning and risk assessment 3T0"" !Q 规划和风险评估 f|oh.z_R h
zn6kbv General principles ;xn0;V'= 一般原则 k~z Iy;AZ Mrb) Plan and perform audits with an attitude of professional skepticism ^LzF@{ G 持专业的怀疑态度计划和执行审计工作 0Wp|1)ljA Z<{QaY$" Audit risks = inherent risk ×control risk ×detection risk [=`q>|;pOv 审计风险=内在风险×控制风险×检查风险 |! "eWTJ 11;zNjD| Risk-based approach \z}
Ic%Tp 基于风险的办法 {BU;$ w@fi{H(R Understanding the entity and knowledge of the business Fv`,3aNB 了解商业的实质和知识 sW8dPw
O Yu2Bkq+ Assessing the risks of material misstatement and fraud Ny)X+2Ae 评估材料错报和舞弊的风险 B4 }bVjs JOBhx)E Materiality (level), tolerable error jmW7)jT8: 重要性(级别),可容忍误差 o*hF<D$Y K!l5coM Analytical procedures lsNd_7k 分析程序 C$)onk Pj%|\kbNs Planning an audit uWE^hz" 规划审计工作 Dv`c<+q(# Wo=jskBrQ Audit documentation: working papers &b& , 审计文件:工作底稿 hP&Bt }*"p?L^p{ The work of others "g8M0[7e3 其他机构的文件 b>JDH1) SByW[JE Rely on the work of experts ` sU/& P 依靠专家的工作 Pk)1WK7E -A!%*9Z Rely on the work of internal audit u\JNr}bL 依靠内部审计工作 3sZ\0P} |P}y,pNQ 3. Internal control k"w"hg&e 内部控制 iOO)Q\ VY\&8n}e( The evaluation of internal control systems =odFmF 对内部控制系统的评估 *-p}z@8 :*\P n!r Tests of control 4+ Z]3oIRE 控制测试 x-3\Ls[I lnR{jtWP Substantive procedures (time, nature, extent) ,zY$8y] 实质性程序(时间,性质,程度) i
K? w6 kMd.h[X~ Transaction cycles: revenue, purchases, inventory, etc. AYx{U?0p
交易周期:收入,采购,库存等。 N] sAji* ?FcAXA/J{ S{m%H{A! 4.Audit evidence u;c?d!E 审计证据 a:6m7U)P#5 4{`{WI{ Obtain sufficient, appropriate audit evidence ekCC5P! 获取足够、适当的审计证据
TRq6NB ZJs$STJ* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations V~5jfcd 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 JaGtsi9%. G'A R`"F The audit of specific items 0"bcdG<} 审计的具体项目 ?5
7Sk+ %bfQ$a: Receivables: confirmation K(Bf2Mfq 应收帐款:确认
ixD)VcD-f 'Qe;vZ31K Inventory: counting, cut-off, confirmation of inventory held by third parties n7-6-
# 存货:数量,减值,第三方持有存货的确认 [IhYh<i Y0-n\| Payables: supplier statement reconciliation, confirmation e^D]EA]% 应付帐款:供应商的申明一致,确认 3/n5#&c\4 }9fTF:P Bank and cash: bank confirmation e**qF=HCw 银行存款和现金:银行的确认 B0]~el s!7y Auditing sampling Z?m3~L9L2 审计抽样 ^.NU|NQi' N//KPh 5.Review
t{vJM!kdlQ 复核 #4 pB@_ TbW38\>.R Subsequent events >I&5j/&}+ 随后发生的事件 j eP nc|p ) G*P#]eO 81
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x+@rg];m Going concern ,1o FPa{? 持续关注 j+
0I-p A{D];pE` Management representations &
FN.:_E 与管理层的交涉沟通 @i IRmQ L0WN\|D Audit finalization and the final review: unadjusted differences |4 0`B% Z 审核定稿和最后审查:未经调整的差异 b2&0Hx dVT$ VQg 9m~p0 ILh 6. Reporting o]I\6,T/| 报告 ]|PiF+ 学会计论坛bbs.xuekuaiji.com l)l^[2 Appendix ExL0?FemWV 附录 N U` Audit procedure VQ9/Gxdeo 审计程序 vuY~_