1. Assurance engagements and external audit
保证约定和外部审计 j"pyK@v2B R47y/HG, Materiality, true and fair presentation, reasonable assurance PBE i"`i 物质性,真实公平的描述,合理的保证 lk81IhI
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Appointment, removal and resignation of auditors ^5?|Dj 审计人员的的任命、免职和辞职 iPG:w+G 9AQ,@xP| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L*|P' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 eLgq
) SD8>, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UmMu|` 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 j` * bz- |yp^T Engagement letter |)0Ta9~ 约定书(委托书) <}c7E3Uc (JjxrZ+L 2. Planning and risk assessment GNB'.tJ:0Y 规划和风险评估 B`3z(a92S 7Lj:m.0O^ General principles ^'Rs`e 一般原则 cH|J 3fZoF`<a Plan and perform audits with an attitude of professional skepticism Y,,
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E 持专业的怀疑态度计划和执行审计工作 d1t_o2 lg ,% Audit risks = inherent risk ×control risk ×detection risk <HS{A$] 审计风险=内在风险×控制风险×检查风险 Vu4LC&q =,qY\@fq Risk-based approach E KN<KnU% 基于风险的办法 >XRf=
:3 QK #qW-49O Understanding the entity and knowledge of the business qx*b\6Rt 了解商业的实质和知识 8ql<7RTM! 60e{]}Z Assessing the risks of material misstatement and fraud 7
TM-uA$ 评估材料错报和舞弊的风险 \'('HFr, R*k;4*1u Materiality (level), tolerable error v6! `H 重要性(级别),可容忍误差 S+mBVk"-~S ^ u0y<kItX Analytical procedures @ <4 U & 分析程序
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$ K *1]P ar; Planning an audit rTJqw@]#WH 规划审计工作 U%#Vz-r -y3[\zNe Audit documentation: working papers a%6=sqxE 审计文件:工作底稿 7`)RBhGB /S^>06{-+ The work of others OH]45bd
&7 其他机构的文件 QC]<`! w_~
tY*IwB Rely on the work of experts pj3H4yCM: 依靠专家的工作 gOE? *g:Dg I 2 Rely on the work of internal audit GN5* 依靠内部审计工作 9ku|w#%I V! TGFo} 3. Internal control >>y\idg&: 内部控制 M-+!z5q~d K9nW"0> The evaluation of internal control systems HB.:/5\ 对内部控制系统的评估 JL u$UR4 n3eWqwQ$5 Tests of control 4[%_Bnv#AJ 控制测试 Y(T$k9%}+ ?Lv U7 Substantive procedures (time, nature, extent) )S#?'gt* 实质性程序(时间,性质,程度) X_rv} sdd%u~4,X Transaction cycles: revenue, purchases, inventory, etc. `m"K_\w=/ 交易周期:收入,采购,库存等。 u
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fmLDufx wLE|J9t%Ea 4.Audit evidence !
V4 (- 8 审计证据 %Br1b6 V c0X1})q$ Obtain sufficient, appropriate audit evidence Zba<|C 获取足够、适当的审计证据 ,#0#1k<Dm [3tU0BU" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cmd7-2 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 ]'>jw#|h mr]~(]B?r The audit of specific items Y10 审计的具体项目 C&EA@U5X^ n#4T o;CS Receivables: confirmation u,`V%J?vW 应收帐款:确认 ?fc<3q" =*6H!bzX Inventory: counting, cut-off, confirmation of inventory held by third parties `Uvc^ 存货:数量,减值,第三方持有存货的确认 U`)d
`4" DwTVoCC Payables: supplier statement reconciliation, confirmation sYk#XNH 应付帐款:供应商的申明一致,确认 <<@F{B7h wjOJn] Bank and cash: bank confirmation oX
Vx9dZ 银行存款和现金:银行的确认 9sv#TT5V gS|6,A9 Auditing sampling T/hz23nH 审计抽样 <Y;w
I#C :C&6M79k 5.Review
5OAb6k' 复核 85A7YraL VY=YI}E Subsequent events M%$-c3x 随后发生的事件 PT4iy< QUz4 Kt lpbcpB \34:]NM h=kC3ot\ Going concern gmiL
jI 持续关注 , $cpm=1 6_;n bqY& Management representations m1sV~"v; 与管理层的交涉沟通 &IG*;$c! #3FsK Audit finalization and the final review: unadjusted differences |NWHZo 审核定稿和最后审查:未经调整的差异 =W gzj|Kr hSj@<#b>F bq}`jP~# 6. Reporting h5v=h>c 报告 m,rkKhXP 学会计论坛bbs.xuekuaiji.com <Iil*\SC Appendix CX]L' 附录 ''p<C)Q Audit procedure ^--8
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n 审计程序 ;[:IC^9fv