1. Assurance engagements and external audit
保证约定和外部审计 +k R4E23: >9Vn.S Materiality, true and fair presentation, reasonable assurance l,aay-E 物质性,真实公平的描述,合理的保证 .O<obq~;C zX i'kB Appointment, removal and resignation of auditors )NT*bLRPQ 审计人员的的任命、免职和辞职 B&"Q\'c Pr
C{'XDlU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6j|{`Zd)G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w5 Li&m 0#gK6o! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2y1Sne=<Kb 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 DzRFMYBR pEz_qy[# Engagement letter %E;'ln4h&, 约定书(委托书) X2'0PXv>! ;8 lfOMf 2. Planning and risk assessment m+$VVn3Z} 规划和风险评估
K3l95he P[fq8lDA General principles *|HY>U. 一般原则 n~Lt\K: <IW$m!{VG Plan and perform audits with an attitude of professional skepticism J]r^W)O 持专业的怀疑态度计划和执行审计工作 5SQ8}Or3 j![\& z Audit risks = inherent risk ×control risk ×detection risk z\4.Gm- 审计风险=内在风险×控制风险×检查风险 7_[L o4_ >=w)x,0yX Risk-based approach fI|$K)K 基于风险的办法 .x&%HA K)iF>y|{*q Understanding the entity and knowledge of the business _,*r_D61S 了解商业的实质和知识 <%mRSv
iH'p>s5L Assessing the risks of material misstatement and fraud G^@5H/) 评估材料错报和舞弊的风险 |6y ?Q;=v~-Q Materiality (level), tolerable error +
>!;i6| 重要性(级别),可容忍误差 An0GPhC ?Z} &EH Analytical procedures (**oRwr% 分析程序 1=v*O.XW` NwfVL4Xg Planning an audit a,o*=r 规划审计工作 I]_5}[I 2B`JGFcdcB Audit documentation: working papers 7uk[Oy<_ 审计文件:工作底稿 iN.n8MN=I
{K!)Ss The work of others "9807OME 其他机构的文件 Pc]HP 7-V/RChBm Rely on the work of experts W}ofAkF 依靠专家的工作 u$`a7Lp,n BFt> 9x]T Rely on the work of internal audit NX&_p!_V 依靠内部审计工作 -I%
5$`z @E8+C8' 3. Internal control _(zG?]y0P 内部控制 )YI(/*+] DW3G The evaluation of internal control systems '0,^6'VWOV 对内部控制系统的评估 x|29L7i BL4-7 Tests of control [PbOfxxgA 控制测试 iJ|uvPCE fTX;.M/%
Substantive procedures (time, nature, extent) 6E}qL8'5x 实质性程序(时间,性质,程度) bs1Rvx1:J% q0\6F^;M Transaction cycles: revenue, purchases, inventory, etc. ,iwp,=h= 交易周期:收入,采购,库存等。 L4
l!96]a ;GD]dW# Z #m+ObHK1 4.Audit evidence &>}5jC.I 审计证据 {7pli{` 9Gz=lc[!7 Obtain sufficient, appropriate audit evidence xd0 L{ue. 获取足够、适当的审计证据 >KKMcTO
YY \.}c9*) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |gY^)9ei 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 E<*xx#p J?$,c4;W2 The audit of specific items n._-!
WI 审计的具体项目 -D~%|
).' Z$? # Receivables: confirmation {(?4!rh 应收帐款:确认 -H-~;EzU 7cMv/g^h@ Inventory: counting, cut-off, confirmation of inventory held by third parties 3T0"" !Q 存货:数量,减值,第三方持有存货的确认 2 8u_!f[ UR5`ue ; Payables: supplier statement reconciliation, confirmation Yu`~U,m 应付帐款:供应商的申明一致,确认 FXU8[j0P_G pI<f) r Bank and cash: bank confirmation _h1mF<\ X^ 银行存款和现金:银行的确认 mRK>U$v dUdT7ixo Auditing sampling YKf0dh;O 审计抽样 ={Qi0Pvt MnW+25=N 5.Review
)}O8?d` 复核 +x}<IS8 7E!5G2XX~~ Subsequent events ""~ajy 随后发生的事件 Rbv;?'O$L T^]}Oy@e,J ~WV"SaA)*U seeBS/% IMONgFBS Going concern 0+b1vhQ 持续关注 K!l5coM 2^yU ~`# Management representations 3"\l u?-E 与管理层的交涉沟通 8DaL,bi*. %ULr8)R;
Audit finalization and the final review: unadjusted differences mpJ#:}n 审核定稿和最后审查:未经调整的差异 e\75:oQ <1M-Ro?5k Ozf@6\/t 6. Reporting ;gr9/Vl 报告 r",GC] 学会计论坛bbs.xuekuaiji.com SByW[JE Appendix ` sU/& P 附录 @Do= k Audit procedure ~W]TD@w 审计程序 3sZ\0P}