1. Assurance engagements and external audit
保证约定和外部审计 t6(LO9 Qc OGpy\0% Materiality, true and fair presentation, reasonable assurance ^lud2x$O^C 物质性,真实公平的描述,合理的保证 ND $m|V-C "%ou'\} Appointment, removal and resignation of auditors aDceOhfx 审计人员的的任命、免职和辞职 E!nEB(FD z~f Zg6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a~ sU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v'na{"
`S$zwot Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,j E'd'$ 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 }tJRBb X67^@~l Engagement letter =;Ap+} 约定书(委托书) N1/)Fk-z Yz7H@Y
2
i 2. Planning and risk assessment %Z_/MNI 规划和风险评估
Hj(ay48 O=m_P}K General principles 7~& 一般原则 mUSrC U_} rHYSS0*3 Plan and perform audits with an attitude of professional skepticism %EV\nwn6 持专业的怀疑态度计划和执行审计工作
#@%DY*w]v M~/7thP{ Audit risks = inherent risk ×control risk ×detection risk b* (~8JxZ 审计风险=内在风险×控制风险×检查风险 ~C M%WvS Uao8#<CkvJ Risk-based approach -7-r~zmr 基于风险的办法 Ad7N'1O B}S!l>.z Understanding the entity and knowledge of the business 3<F\5| 了解商业的实质和知识 VgGMlDl 8.JFQ/)i Assessing the risks of material misstatement and fraud $mgamWNE8w 评估材料错报和舞弊的风险 ZW+M<G 4gD;X NrV Materiality (level), tolerable error /Q]6"nY 重要性(级别),可容忍误差 .h c-uaL zP554Gr ? Analytical procedures <9f;\+zA 分析程序 J)o.@+Q} P'}WmE'B}F Planning an audit S:5vC{ 规划审计工作 omdoH? Y6W#uiqk Audit documentation: working papers D@W[Nd5MJ 审计文件:工作底稿 3(o}ulp
oyw*Z_ 9~ The work of others WzinEo{f 其他机构的文件 Sjb[v ^
lvYj
E Rely on the work of experts Q'
b@5o 依靠专家的工作 |; [XZ ZZ h95a61a,Vy Rely on the work of internal audit [KcF0%a 依靠内部审计工作 "%zb>`1s , B90r7K: 3. Internal control zjE|UK{ 内部控制 #!.26RM:P WNnB
s The evaluation of internal control systems W _b!FQ] 对内部控制系统的评估 <Pn]{N wn1` 9 Tests of control "5wer5?
t 控制测试 2|a5xTzH @"h@4q/W Substantive procedures (time, nature, extent) {u}d`%_.M 实质性程序(时间,性质,程度) JX)%iJq# ;6)Onwx Transaction cycles: revenue, purchases, inventory, etc. pLdZB9oD]C 交易周期:收入,采购,库存等。 OUtXu7E$ %VH{bpS|i:
y|b&Rup 4.Audit evidence X;/5Niv32q 审计证据 #r,LV}*qg 1Zo"Xb Obtain sufficient, appropriate audit evidence PKjM1wqaG@ 获取足够、适当的审计证据 <sncW>?!~ "L9yG: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "7z1V{ ;Y 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 ;z1\n3, Mn<#rBE B The audit of specific items O~*`YsL9 审计的具体项目 q?##S' OF1fS\P<> Receivables: confirmation \+#>XDD 应收帐款:确认 rYI7V? x{_3/4 Inventory: counting, cut-off, confirmation of inventory held by third parties 5>x?2rp 存货:数量,减值,第三方持有存货的确认 "3;b,<0 ^'G,sZ6'Nh Payables: supplier statement reconciliation, confirmation }lQ`ka 应付帐款:供应商的申明一致,确认 59MpHkr X,mqQ7+ Bank and cash: bank confirmation ISDeLUihY 银行存款和现金:银行的确认
U(6=;+q dd-`/A
@ Auditing sampling PZ.q 审计抽样 h0z>dLA#2 yx\I&\i 5.Review
PdD,~N# 复核 =}K"@5J 7x''V5*j Subsequent events oYmLJzCf 随后发生的事件 f&2f8@ D.ERt)l> cii!
WCu efrVF5,y? %] #XI r Going concern D!WyT`T 持续关注 :vXlni7N[M jU2vnGw_ Management representations o>j
M4sk$ 与管理层的交涉沟通 \r`><d G?dxLRy.do Audit finalization and the final review: unadjusted differences
&|YJ?}, 审核定稿和最后审查:未经调整的差异 = P@j*ix x_oiPu.V [k{2)g 6. Reporting :G[6c5j|V 报告 3aUWQP2 学会计论坛bbs.xuekuaiji.com 8<:.DFq Appendix I6vy:5d 附录 _eZ
*_H,\ Audit procedure U9(p ^ 审计程序 GyQ9we~