1. Assurance engagements and external audit
保证约定和外部审计 VPOp#;"% yz_xWx#9 Materiality, true and fair presentation, reasonable assurance ,w7ZsI4:[ 物质性,真实公平的描述,合理的保证 p\r V 6+ BDPF>lPf< Appointment, removal and resignation of auditors jQpG7H 审计人员的的任命、免职和辞职 DO
,7vMO {0Ej*% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %QX"oRMn0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (z X&feq
(h%xqXs Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z/b,aZhB 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 :47"c3J =}[m_rp& Engagement letter IdciGS6t 约定书(委托书) AI3\eH+ c.h_&~0qf 2. Planning and risk assessment 42 0cbD3a 规划和风险评估 UUxP4 0ZtH General principles @gihIysf 一般原则 mH!\]fmR~ y?8V'.f| Plan and perform audits with an attitude of professional skepticism LH>h]OTQF 持专业的怀疑态度计划和执行审计工作 SW=%>XKkh ^tl&FWF Audit risks = inherent risk ×control risk ×detection risk @D@'S:3 审计风险=内在风险×控制风险×检查风险 ~D!Y]
SK HG[gJ7 Risk-based approach Cj#?Z7}z 基于风险的办法 DWu~%U8 P:c'W? Understanding the entity and knowledge of the business Owm2/ 了解商业的实质和知识 n]bxG8~t gOm%?sg Assessing the risks of material misstatement and fraud `}*jjnr" 评估材料错报和舞弊的风险 M,bcTa8 fh@/fd Materiality (level), tolerable error zM<yd#`yt8 重要性(级别),可容忍误差 <&=3g/Y cb9@
0^- Analytical procedures scR+F'M 分析程序
3vF-SgCV ??XtN.]7 Planning an audit mbZg2TTy 规划审计工作 L&qY709 ~,reS:9RZ Audit documentation: working papers \h7XdmA]~ 审计文件:工作底稿 S-G#+Ue2 /n#t.XJY* The work of others kF7`R4Sz 其他机构的文件 D }EH9d kl9<l* Rely on the work of experts
pqxBu 依靠专家的工作 ]=m0@JTbG }#9 |au` Rely on the work of internal audit nokMS 依靠内部审计工作 b;t b&o ?1lx8+ 3. Internal control v$bR&bCT 内部控制 d,%@*v]S Wx-rW The evaluation of internal control systems 5b%zpx0Y 对内部控制系统的评估 _CXXgF[OCA ~n!7 ?4%U Tests of control QD*(wj 控制测试 ekO*(vQ~ vA,t
W, Substantive procedures (time, nature, extent) 9/LJtM 实质性程序(时间,性质,程度) ,Y2){8#l >`+-Yi$(\ Transaction cycles: revenue, purchases, inventory, etc. X.<2]V7! 交易周期:收入,采购,库存等。 j=TGe K6z-brvw" 0Kenyn4 ? 4.Audit evidence >rzpYc'~w 审计证据 {t&+abY )ia$pes Obtain sufficient, appropriate audit evidence <D{_q.`vA 获取足够、适当的审计证据 ]e]l08 Ue]GHJ2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j8#B 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ~yuj;9m3 '8bT9 The audit of specific items &fWYQ'\> 审计的具体项目 IDr$Vu4LCW @X*r5hjc Receivables: confirmation "M5&&\uT 应收帐款:确认 9:jZ3U Cn(0ID+3f Inventory: counting, cut-off, confirmation of inventory held by third parties WL5!H.q 存货:数量,减值,第三方持有存货的确认 S)d_A 9Fm><,0'u Payables: supplier statement reconciliation, confirmation aj*%$!
SU+ 应付帐款:供应商的申明一致,确认 )x*pkE**c eA(c{ Bank and cash: bank confirmation SgocHpyg 银行存款和现金:银行的确认 1u0NG)*f #
s' Auditing sampling g>*t"Rf: 审计抽样 xlWTHn!j xkzC+ _A 5.Review
RW.
>;|m 复核 d^.fB+)A3 4?{e?5) Subsequent events ?krgZ;Jj 随后发生的事件 ]
1<O [d @}cZxFQ!C saaN$tU7 g+98G8R v/yt C/WH" Going concern ]o]*&[C 持续关注 h .Iscr^~ ;eRYgC Management representations '
Z}/3 dp 与管理层的交涉沟通 R_2JP C 8+<vumnw Audit finalization and the final review: unadjusted differences $xf{m9 8 审核定稿和最后审查:未经调整的差异 s) vHLf4 T Ih.6"ISK} Lh5d2
}tcO 6. Reporting &LS&O 报告 f}cz_"o4 学会计论坛bbs.xuekuaiji.com )R2
BTE: Appendix +L86w7 附录 >9.xFiq< Audit procedure ?][2J 审计程序 6DG:i
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