1. Assurance engagements and external audit
保证约定和外部审计 O
Q3IkE`G `:gXQmt Materiality, true and fair presentation, reasonable assurance LD;!
s 物质性,真实公平的描述,合理的保证 X-yS9E /7R0w Appointment, removal and resignation of auditors
SG)|4$" 审计人员的的任命、免职和辞职 hC!8-uBK5< A2nL=9~
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xq$9H@. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 qwuA[QkPi S8e ?-rC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }vX1@n7T6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 9+'*
_10I0Z0 Engagement letter g|{Ru 约定书(委托书) W>$mU&ew[ P.Qz>c^-C 2. Planning and risk assessment d`xDv$QZ 规划和风险评估 Zu ![v0 )5<c8lzp General principles 0fw>/"v 一般原则 3Q#3S 'Y5l3xQk Plan and perform audits with an attitude of professional skepticism 9!Bz)dJ3 持专业的怀疑态度计划和执行审计工作 qD(dAU V4?]NFK Audit risks = inherent risk ×control risk ×detection risk Yx"~_xA/u 审计风险=内在风险×控制风险×检查风险 %hA0 YZc{\~d Risk-based approach ~#:R1~rh\e 基于风险的办法 WHR6/H -aM7>YR Understanding the entity and knowledge of the business U1pwk[ 了解商业的实质和知识 q!) nSD Gr|102 Assessing the risks of material misstatement and fraud MJcWX|(y 评估材料错报和舞弊的风险 'q{d? K o=Kd9I# Materiality (level), tolerable error ;/(<yu48 重要性(级别),可容忍误差 Nj}-"R\u IoxdWQ4]A Analytical procedures xU;Q~( 分析程序 !@f!4n.e|I ga|-~~ Planning an audit Dp;6CGYl? 规划审计工作 bP1]:^ x@W
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Audit documentation: working papers %H7H0%qW 审计文件:工作底稿 z?g\w6 cG4$)q;q The work of others ds'7zxy/ 其他机构的文件 (x8D ]a 9:CM#N~?o Rely on the work of experts IUwMIHq&sW 依靠专家的工作 e`t-:~' x|A{|oFC Rely on the work of internal audit 6$\'
dkufQ 依靠内部审计工作 hR~~k~84 B&z~}lL 3. Internal control QR[i9'`< 内部控制 0`kaT
?> @l@erCw@ The evaluation of internal control systems F44KbUH 对内部控制系统的评估 $w
,^q+ =o,6iJ^?$m Tests of control ck#MpQ!An 控制测试 8i?:aN[.1b Yi#U~ h Substantive procedures (time, nature, extent) oGqbk x 实质性程序(时间,性质,程度) oz/Nx{bg )\l(h%s[I Transaction cycles: revenue, purchases, inventory, etc. L%0G >2x 交易周期:收入,采购,库存等。
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:eW`El 4.Audit evidence Wt9'-"c 审计证据 = ^_4u%} 0tp3mYd Obtain sufficient, appropriate audit evidence |eFce/ 获取足够、适当的审计证据 y[I)hSD= FKk.BA957h Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~Jx0#+z9V 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 4Y4QR[>IU3 4
{Af 3N The audit of specific items Ce!xa\ 审计的具体项目 j#YPo J(=io_\bO Receivables: confirmation n 8'#'^| 应收帐款:确认 rnS&^ NaYr$` Inventory: counting, cut-off, confirmation of inventory held by third parties I2<5#|CXpZ 存货:数量,减值,第三方持有存货的确认 .u$o^; z! Ig"QwvR Payables: supplier statement reconciliation, confirmation 4~mmP.c 应付帐款:供应商的申明一致,确认 B0"55g*c [W*Q~Wvp Bank and cash: bank confirmation !t!\b9= 银行存款和现金:银行的确认 |Y]4PT#EE cl
O9l=g Auditing sampling =p7eP 审计抽样 !ui:0_ QK@[b3-h1 5.Review
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复核 }q D0- aXRf6:\% Subsequent events bz\-%$^k 随后发生的事件 \9T/%[r# GR>kxYM%q o-r00H| |%c"Avc Eu1t*>ZL Going concern u#~q86k 持续关注 O[<0\ B"=w9w] Management representations _2E* 与管理层的交涉沟通 }>< v7 !pAb+6~T Audit finalization and the final review: unadjusted differences Y]])Tq;h5 审核定稿和最后审查:未经调整的差异 { bD:OF mB<*we +jN%w{^= 6. Reporting M
sQ>eSk 报告 "DsL$D2e 学会计论坛bbs.xuekuaiji.com mo Appendix d}--}&r 附录 j$Wd[Ja+O Audit procedure %+0V0. 审计程序 \:D"#s%x