1. Assurance engagements and external audit
保证约定和外部审计 $KhD>4^jL #guK&?Fye Materiality, true and fair presentation, reasonable assurance F&lH5 物质性,真实公平的描述,合理的保证 }
57Jn5&' mmG]|Cl@ Appointment, removal and resignation of auditors Z;[xaP\S 审计人员的的任命、免职和辞职 j\NCoos D2J)qCK1) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7H|0. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \6bvk _
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'10qWz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =A~5?J= 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 ;mg.} fI +p&zM3:9w Engagement letter n/`!G?kvI 约定书(委托书) DMTc{ O.Y|},F 2. Planning and risk assessment A'Z!l20_ 规划和风险评估 h6bvUI+|h fqBz"l>5A General principles s>1\bio*I 一般原则 FS!9 j8 6pt|Crvu Plan and perform audits with an attitude of professional skepticism J1w3g, 持专业的怀疑态度计划和执行审计工作 K7C!ZXw~ 45x4JG Audit risks = inherent risk ×control risk ×detection risk CEBu[TT/9 审计风险=内在风险×控制风险×检查风险 Thk
CKM qu!x#OY+ Risk-based approach neE
Zw#(Z 基于风险的办法 '+ mI
&ld<fa(w+2 Understanding the entity and knowledge of the business %_!0V*X* 了解商业的实质和知识 Y+kuj],h /D yig Assessing the risks of material misstatement and fraud K4H27SH 评估材料错报和舞弊的风险 EQk omjv t,'J%)j Materiality (level), tolerable error X"mPRnE330 重要性(级别),可容忍误差 wkx #WC kM@e_YtpY Analytical procedures -ik=P]? 分析程序 }D`ZWTjDay
DZ4gp Planning an audit LE~vSm^# 规划审计工作 )2q
r^) \){_\{& Audit documentation: working papers dcTZL$ 审计文件:工作底稿 /|#2ehE _/"e'@z The work of others G$)tp^%] 其他机构的文件 r
_FI5f '4D7: Rely on the work of experts 65VTKlDD 依靠专家的工作 vl6|i)D c<~DYe;; Rely on the work of internal audit J_j4Zb% K 依靠内部审计工作 W#kyD)(F LNrM`3%2- 3. Internal control "=KFag 内部控制 ,_/\pX0 WvoIh4] The evaluation of internal control systems H|,d`@U 对内部控制系统的评估 :7X{s4AU6 9i
lJ Tests of control 9~2iA,xs 控制测试 2^75|Q ~p:hqi1+<+ Substantive procedures (time, nature, extent) Jt0/*^' 实质性程序(时间,性质,程度) C-@M|K9A' L?P[{Ohh/ Transaction cycles: revenue, purchases, inventory, etc. UUM:*X 交易周期:收入,采购,库存等。 m(
dW["8D pIug$Ke_% |}:q@]dC# 4.Audit evidence 1}SON4U 审计证据 }6 u)wF5 1{RA\CF Obtain sufficient, appropriate audit evidence I>w|80%% 获取足够、适当的审计证据 Xr4k]'Mg 7l09 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +W$uHQq 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^vv1cft 53.jx38xS The audit of specific items ftRdK>a
D 审计的具体项目 wlh
%{l j~=<O<P Receivables: confirmation [#SO}'1n 应收帐款:确认 0S
}\ML %F$]v Inventory: counting, cut-off, confirmation of inventory held by third parties w@YPG{"j 存货:数量,减值,第三方持有存货的确认 kmlO}0 33
a}M;vx Payables: supplier statement reconciliation, confirmation |oX9SU l 应付帐款:供应商的申明一致,确认 "(~fl<; R%t|R79I Bank and cash: bank confirmation \f VX<L 银行存款和现金:银行的确认 %U.x9UL _5p]Arg?}& Auditing sampling V`i (vC( 审计抽样 .m%5Esx >MhZ(&iD 5.Review
%,@e- &> 复核 v}z^M_eFm \<y|
[ Subsequent events P]2 /}\f 随后发生的事件 :xO43z hOs~/bM . S;o#Zw*R &$#NV@
y1Wb/ d Going concern V' i@N 持续关注 VG$%Vs
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1<8 p Management representations =%u=ma; 与管理层的交涉沟通 B{S^t\T$ xa
!/. Audit finalization and the final review: unadjusted differences 5nmE*( 审核定稿和最后审查:未经调整的差异 x[BA <UNO 8u"C7} N_ !>+m46A 6. Reporting <~svy)Cz 报告 D$D;'Kij 学会计论坛bbs.xuekuaiji.com ,wHlU-% Appendix j.V7`x 附录 Y9%zo~]-W' Audit procedure yV6U<AP$3 审计程序 -:Juxh