1. Assurance engagements and external audit
保证约定和外部审计 >b9nc\~ P>q"P1&{ Materiality, true and fair presentation, reasonable assurance "A\.`*6 物质性,真实公平的描述,合理的保证 IoUQ~JviA 6;"^Id Appointment, removal and resignation of auditors \z'A6@ 审计人员的的任命、免职和辞职 RW19I,d %@JNX}Y' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zGKDH=Yy ; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EAiE@r>4 Fl)p^uUtl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }2dz];bR 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 ACQbw)tiv} #m 2Ss Engagement letter AL*P2\8 约定书(委托书) l"9.zPvT< Fh t$7V 2. Planning and risk assessment %tx~CD 规划和风险评估 R1.No_`PHq ch2Q k8 General principles d:KUJ
Y. 一般原则 1e=<df %{GYTc \'X Plan and perform audits with an attitude of professional skepticism XP#j9CF#. 持专业的怀疑态度计划和执行审计工作 N~I
2~f +%yVW f Audit risks = inherent risk ×control risk ×detection risk 8j~:p!@
审计风险=内在风险×控制风险×检查风险 b'i-/l$ :W]IJ
mI\ Risk-based approach #=6A[<qX 基于风险的办法 mDJF5I We7~tkl( Understanding the entity and knowledge of the business r2:n
wlG 了解商业的实质和知识 L0ZgxG3:g ~~J xw ] Assessing the risks of material misstatement and fraud 4yLC 评估材料错报和舞弊的风险 m(Hb! RT a`SQcNBf* Materiality (level), tolerable error l!Bc0 重要性(级别),可容忍误差 V?KACYd@O ziFg+i%s Analytical procedures m~KGB" 分析程序
HEZgHL ]7H ? Planning an audit (dSf>p r2 规划审计工作 b-sbR R 3&*_5<t\X Audit documentation: working papers OC)~psQK 审计文件:工作底稿 K.A!?U= ["FC The work of others KIt:ytFx 其他机构的文件 \9[_* ]
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Rely on the work of experts 5_4Y/2_| 依靠专家的工作 $i#
1<Qj *eE&ptx1 Rely on the work of internal audit x9fNIuAQ 依靠内部审计工作 RRYm.dMIw B o@B9/ABv 3. Internal control ` oBlv 内部控制 S<RJ46 f? sW^d; The evaluation of internal control systems dV{N,;z 对内部控制系统的评估 b"`Vn, }lN@J,q Tests of control `1I@tz| 控制测试 lZpa)1.tiC ?NazfK Substantive procedures (time, nature, extent) +q z"+g 实质性程序(时间,性质,程度) &r0b~RwUv PFP/Pe Ng; Transaction cycles: revenue, purchases, inventory, etc. Kv**(~FNnH 交易周期:收入,采购,库存等。 jI`1>>N&1 &?.k-:iN
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4.Audit evidence & <{= 审计证据 Vq)6+n8o 7nh,j <~;2 Obtain sufficient, appropriate audit evidence +.i?UHNB 获取足够、适当的审计证据 _O!)aD E1,Sr?' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7
S^iGe 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 zP\n<L5 !ueyVE$1 The audit of specific items d',OQ,~{ 审计的具体项目 D;@* }m6zu'CV Receivables: confirmation e}qG
_* 应收帐款:确认 3EGQ$ 2{t i])
Inventory: counting, cut-off, confirmation of inventory held by third parties 2FHWOy
/N@ 存货:数量,减值,第三方持有存货的确认 fJ!i%</V YyR)2j1O Payables: supplier statement reconciliation, confirmation \Y[ 应付帐款:供应商的申明一致,确认 ]e0yC } t4?*:\ Bank and cash: bank confirmation
_c}@Fi+E 银行存款和现金:银行的确认 Qz*!jwg ,Lt+*!;m Auditing sampling ]lj,GD)c 审计抽样 %vPs38Fks YmP`Gg#>p 5.Review
WB S~e 复核 1( V>8}zn TV$Pl[m Subsequent events 8nOMyNpy~M 随后发生的事件 cnm&oC 6 b-}nv`9C |1d;0*HIgX
U1?*vwfKZ VV/6~jy0 Going concern *2O4 *Q1 持续关注 LM:|Kydp3 57/9i>
@ Management representations t7 |uZHKK 与管理层的交涉沟通 }]w/`TF ^4@~\#$z Audit finalization and the final review: unadjusted differences _%G)Uz{3 审核定稿和最后审查:未经调整的差异 +QcgLq Z5aU7 9W$d'IA 6. Reporting )zK`*Fa
az 报告 Y40Hcc+Fx 学会计论坛bbs.xuekuaiji.com "kC uCc Appendix et|P5%G 附录 j{,3! Audit procedure :>gzWVE< 审计程序 I8r5u=PH