1. Assurance engagements and external audit
保证约定和外部审计 7yg{0a 5lzbg Materiality, true and fair presentation, reasonable assurance DtGkh
q; 物质性,真实公平的描述,合理的保证 |SMigSu r` B&59c*K Appointment, removal and resignation of auditors .L#4#IO 审计人员的的任命、免职和辞职 j+AZ!$E yCkWuU9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion im:[ViR { 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 FO!0TyQ vFLE%z{\o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '#j6ZC/? 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 tZ@&di:-F Jr2>D= Engagement letter UBQtD|m\ 约定书(委托书) ny^uNIRPR j&A9
&+w 2. Planning and risk assessment G^
|b*n!! 规划和风险评估 Z9% u,Cb 5B8/"G General principles v\!Cq+lFML 一般原则 FChW`b&S d1^5r
31 Plan and perform audits with an attitude of professional skepticism ;*Y+. ?>a 持专业的怀疑态度计划和执行审计工作 $[cB6 p'@z}T?F Audit risks = inherent risk ×control risk ×detection risk ?_ uan 审计风险=内在风险×控制风险×检查风险 60>g{1] A9D
FZZ0 Risk-based approach w
\Q(wH' 基于风险的办法 E:\#Ur2 #|:q"l9 Understanding the entity and knowledge of the business yl' IL#n]r 了解商业的实质和知识 u5U^}<}y} 9
s2z=^ Assessing the risks of material misstatement and fraud d*([!!i 评估材料错报和舞弊的风险 X&49C:jN =.m/X> Materiality (level), tolerable error d--6<_q 重要性(级别),可容忍误差 l!j=em@ u,YmCEd_V Analytical procedures v,rKuvc' 分析程序 +W[{UC4b
MbTmdRf Planning an audit UY.o,I>s 规划审计工作 9K&YHg:1 \Z~@/OVc Audit documentation: working papers /k\)q 审计文件:工作底稿 W Kd:O)J rO1N@kd/ The work of others Iz#jR2:yn 其他机构的文件 ]wbV
1Y" Jl6biJx Rely on the work of experts |w_l~xYV) 依靠专家的工作 ^q}phj3E $Zrc-tkV Rely on the work of internal audit #.}&6ZP 依靠内部审计工作 5HAAa I ESS1 L$y 3. Internal control sC :.}6 内部控制 $9Xn.,W PEKXPFN The evaluation of internal control systems RSjcOQ8&.w 对内部控制系统的评估 vsq
|m5 f.v JJa Tests of control [-)BI|S: 控制测试 ;t.)A3 PL x+Ly,9nc$ Substantive procedures (time, nature, extent) N_0B[!B] 实质性程序(时间,性质,程度) 78zwu<ET UTxqqcqEny Transaction cycles: revenue, purchases, inventory, etc. @3Mp>u/ 交易周期:收入,采购,库存等。 D14i]
<`=(Ui$fD oe1$;K>.7 4.Audit evidence J+nUxF;EE 审计证据 d/I*$UC G4K3qD#+H Obtain sufficient, appropriate audit evidence sTzt 获取足够、适当的审计证据 ET=-r ?wj1t!83 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `yua?n 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 BWG#W C D]5cijO6 The audit of specific items `< cn 审计的具体项目 5cSqo{|En oAq<ag\qV Receivables: confirmation iJEKLv 应收帐款:确认 kKNrCv@64d N._&\fHY Inventory: counting, cut-off, confirmation of inventory held by third parties FP h1 }qS 存货:数量,减值,第三方持有存货的确认 9d >AnTf&H d7!, Payables: supplier statement reconciliation, confirmation D"GQlR 应付帐款:供应商的申明一致,确认 i{nFk',xX $r/tVu2!W Bank and cash: bank confirmation Jbqm?Fy4X 银行存款和现金:银行的确认 Q$=X
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$sQv Auditing sampling NR0fxh 审计抽样 \~@a/J &-M}:' 5.Review
lX|d:HFtP 复核 ~BD 80s:f 4A~1Z,"%v( Subsequent events ^@n?& 随后发生的事件 bZzB\FB~ -|3feYb' GUdVsZjz( ?
LA`v_ C.q4rr Going concern )_Wo6l)i 持续关注 .7M:AS> <aGfQg|554 Management representations -}Q^A_xK 与管理层的交涉沟通 4ROuy+Ms' ^|ln q.j Audit finalization and the final review: unadjusted differences U8R*i7 审核定稿和最后审查:未经调整的差异 ' lMPI@C6r f"g-Hbl5 X) xeq
6. Reporting NE2P
"mY 报告 7xy[; 学会计论坛bbs.xuekuaiji.com h}cR>
Appendix ]Geg;[t 附录 FJ(}@U}57 Audit procedure k_hs g6Ur. 审计程序 Dt\rMSjZ9