1. Assurance engagements and external audit
保证约定和外部审计 |oKu=/[K t> Q{yw Materiality, true and fair presentation, reasonable assurance k/&]KYwu 物质性,真实公平的描述,合理的保证 q/@dR{- Xer@A;c Appointment, removal and resignation of auditors lhn8^hOJ/ 审计人员的的任命、免职和辞职 ,-*iCs< f~& a- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (;o*eFC F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <3
@}Lj ryD%i"g< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H;vZm[\0N- 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 Z-Wfcnk HR{s&ho Engagement letter vx 0UoKX 约定书(委托书) mPt)pn!rA :=g.o;(/N 2. Planning and risk assessment VAj<E0> 规划和风险评估 r7z6___ p,
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@* General principles i&ts YnP2 一般原则 &{^eU5 >Gd.&flSj Plan and perform audits with an attitude of professional skepticism mVf.sA8 持专业的怀疑态度计划和执行审计工作 IlZu~B9c _'iDF
Audit risks = inherent risk ×control risk ×detection risk X B I;Lg 审计风险=内在风险×控制风险×检查风险 s"mFt{Y L=A\ J^% Risk-based approach tjzA)/T,4 基于风险的办法 a+(j?_FyI }5S2p@W) Understanding the entity and knowledge of the business tP'GNsq+m 了解商业的实质和知识 >[K?fJ$+ 9`X&,S~e Assessing the risks of material misstatement and fraud g{ (@uzqG 评估材料错报和舞弊的风险 d.}}s$Q .j 'wQ+_ Materiality (level), tolerable error XL"=vbD 重要性(级别),可容忍误差 3ut_Bt\ pDDG_4E> Analytical procedures o<\6Rm 分析程序 edN8-P( "@t-Cy:!O Planning an audit 70
`M,`` 规划审计工作 kyAs'R@z !LSs9_w Audit documentation: working papers QWhp:]} 审计文件:工作底稿 A~y VYC6l ~{QEL2 The work of others wixD\t59X 其他机构的文件 u8uW9 < MSB%{
7'o Rely on the work of experts Yf(im 依靠专家的工作 2]Fu
1 02M7gBS Rely on the work of internal audit {5x>y:v 依靠内部审计工作 cyc>_$/;1 $MT}l
3. Internal control z\$;' 内部控制 jeFN*r_ # ITLz!gE The evaluation of internal control systems |>JmS 对内部控制系统的评估 PJwEA ,?w!5N;iRO Tests of control r%[1$mTOR 控制测试 fv|%Ocm r`>~Lp` Substantive procedures (time, nature, extent) onh?/3l 实质性程序(时间,性质,程度) n2;(1qr &Q+]t"OA! Transaction cycles: revenue, purchases, inventory, etc. :~r#LRgc 交易周期:收入,采购,库存等。 ?1DUNZ6 GU#Q}L2 6=BZ
~ed 4.Audit evidence uXP-
J]> 审计证据 Sgx+V"bkT Ps |QW Obtain sufficient, appropriate audit evidence hLn&5jYHvt 获取足够、适当的审计证据 0$?qoS /MqP[*L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m`a>,%}P" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 f-s~Q4 AG=9b
The audit of specific items PIpWa$b 审计的具体项目 *
S{\#s QS%,7'EG Receivables: confirmation (V^
QQ !: 应收帐款:确认 >+f'!*%7He ndB@J*Imu Inventory: counting, cut-off, confirmation of inventory held by third parties .Wh6(LDY( 存货:数量,减值,第三方持有存货的确认 3li q9P_ n4XMN\:g{ Payables: supplier statement reconciliation, confirmation _32/WQF6 应付帐款:供应商的申明一致,确认 +E)e1:8 :(RL8 Bank and cash: bank confirmation b/G8Mr 银行存款和现金:银行的确认 h
bdEw=r? >pa\n9=Q^ Auditing sampling y8}"DfU. 审计抽样 iF+S%aPd# 'H
FwP\HX 5.Review
6O]Xhe0d@ 复核 T+3k$G[e/ 6J]~A0vsi} Subsequent events @!,D%]8" 随后发生的事件 "&|lO| 9PWm@
Nlf vN'VDvVM W3aXW,P. V @t "~ Going concern |zg=+ 持续关注 y K=S!7p\ e|35|I ' Management representations !;ZBL;qY9 与管理层的交涉沟通 ho(5r5SNE ?@yank| Audit finalization and the final review: unadjusted differences ,WzG.3^m 审核定稿和最后审查:未经调整的差异 ,d3Q+9/
aKaR j#4+- 6. Reporting PV?1g|tYv 报告 Hs.6;|0% 学会计论坛bbs.xuekuaiji.com
aViJ Appendix !7ph,/P$7 附录 N,h1$)\B# Audit procedure AfuXu@UZ_/ 审计程序 c&0;wgieg