1. Assurance engagements and external audit
保证约定和外部审计 y!GjC]/ CF>k_\/Bj Materiality, true and fair presentation, reasonable assurance ymXR#E 物质性,真实公平的描述,合理的保证
' ^gF wcP0PfY Appointment, removal and resignation of auditors P
(jlWr$$ 审计人员的的任命、免职和辞职 l*("[?>I U#1T
HO` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @^}
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o-: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yAR''> "cRc~4%K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Y'S xehx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F%bv
vw*( 6%C:k,Cx{d Engagement letter D|9C|q 约定书(委托书) `R0>;TdT JT&CJ&#[h 2. Planning and risk assessment A,e/y 规划和风险评估 P1=bbMk e{U`^ao`F8 General principles
4?g~GI3 一般原则 *fW&-ic S20x Plan and perform audits with an attitude of professional skepticism )-|A|1Uo 持专业的怀疑态度计划和执行审计工作 NWNH)O@ REB8_ H" Audit risks = inherent risk ×control risk ×detection risk j[m\;3Sp 审计风险=内在风险×控制风险×检查风险 $iDatQ[ e<YC=67n) Risk-based approach >
FFZ8= 基于风险的办法 's@v'u3 $$<9tqA Understanding the entity and knowledge of the business .\X/o!xC 了解商业的实质和知识 :aLShxKA 9fMg? Assessing the risks of material misstatement and fraud 7xB#) o53 评估材料错报和舞弊的风险 `r'q(M ;gy_Q f2U Materiality (level), tolerable error Q{b Z D* 重要性(级别),可容忍误差 ?,]%V1(@V` X<K[`
=I Analytical procedures kI]i,v#F 分析程序 HcUivC *:\-:* Planning an audit Run)E*sf 规划审计工作 s2_j@k?% ?0hk~8c Audit documentation: working papers 7 ;|jq39 审计文件:工作底稿 LPb43 *'`ByS The work of others g10$pf+L 其他机构的文件 f|WNPFQ$x fW!~*Q Rely on the work of experts (k6=o';y 依靠专家的工作 %Gl, V5z& `(H]aTLt , Rely on the work of internal audit i|Lir{vW 依靠内部审计工作 %bZ3^ ub}t :m_0WT 3. Internal control ~e{AgY) 内部控制 J*U,kyYF Se*ZQtwE The evaluation of internal control systems <d#9d.< 对内部控制系统的评估 YNn,{Xi 3Fo,F Tests of control {F6hx9? 控制测试 Au#(g
uvm zv <, Substantive procedures (time, nature, extent) [X#bDO<t 实质性程序(时间,性质,程度) +>KWYPH ~bL(mq Transaction cycles: revenue, purchases, inventory, etc. Z$X2*k6PK 交易周期:收入,采购,库存等。 8U
wL%"?YB m=z-}T5y!T v[e$RH 4.Audit evidence m0paGG 审计证据 ppR~e*rv- ^(V!vI* Obtain sufficient, appropriate audit evidence Itr yiU9 获取足够、适当的审计证据 ZL #4X*zT
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g/L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +I/7eIG?| 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 }%| (G[
SgAY/# The audit of specific items RSG4A>%!mI 审计的具体项目 {{ R/:-6?@ P%xk
Receivables: confirmation Z7JI4" 应收帐款:确认 _ p?lRU8 (nbqL+ Inventory: counting, cut-off, confirmation of inventory held by third parties /_xwHiA 存货:数量,减值,第三方持有存货的确认 28d: D4}WJMQ7s Payables: supplier statement reconciliation, confirmation &w*.S@ ; 应付帐款:供应商的申明一致,确认 {K*l,U 1FjA Bank and cash: bank confirmation {}D8Y_=9\ 银行存款和现金:银行的确认 REW
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:&Y{iPQp Auditing sampling 58mzh82+ 审计抽样 (5_l7hWY @8DBLn w 5.Review
7{D+\i 复核 xh#ef=Bw 6G/)q8'G Subsequent events rxI?|}4 随后发生的事件 bo$xonV @y Z]1~9:7ap qK:.j $ZK4Ps -$ []1VD# Going concern hDl& K E 持续关注 yT-m9$^v xRv1zHZ Management representations ?fnJ`^|-r 与管理层的交涉沟通 |w>"oaLN|Q ~fAdOh Audit finalization and the final review: unadjusted differences yh]#V"W3 审核定稿和最后审查:未经调整的差异 3.Ni%FF` lR{eO~'~V Zr;.`(> 6. Reporting S@Yb)">ZQ 报告 +C/K@:p 学会计论坛bbs.xuekuaiji.com w]"Y1J(i Appendix wI
#_r_ 附录 6.EfM^[ Audit procedure [@rZ.Hsl 审计程序 VpWax]'