1. Assurance engagements and external audit
保证约定和外部审计 uK*|2U6t
C?m,ta3 Materiality, true and fair presentation, reasonable assurance 7|YrdK< 物质性,真实公平的描述,合理的保证 0LVE@qEL VC&c)X Appointment, removal and resignation of auditors x/TGp?\g 审计人员的的任命、免职和辞职 w8M2N]&: 8:;#,Urr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mMw;0/n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TYS\95< Rq)BssdF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^[# &
^[-V 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 hq_~^/v\ Q}vbm4)[ Engagement letter [$\>~nj= 约定书(委托书) ksI>IW 6vz1*\:H~ 2. Planning and risk assessment 2hOPzv&B 规划和风险评估 ;b~~s.+ 0Oxz3r%}r General principles :X>DkRP 一般原则 <)#kq1b? L'kq>1QW
f Plan and perform audits with an attitude of professional skepticism Df=q-iq<{/ 持专业的怀疑态度计划和执行审计工作 PnWD}'0V /A(NuB<Pq Audit risks = inherent risk ×control risk ×detection risk u}jrfKdE 审计风险=内在风险×控制风险×检查风险 )s")y 6 DP[g8 Risk-based approach =I4.Gf"~f 基于风险的办法 Z!\@%`0$ : }?{@#Z Understanding the entity and knowledge of the business &TT":FPR 了解商业的实质和知识 S ~|.&0"\ D1"7s,Hmu Assessing the risks of material misstatement and fraud 4,}GyVJFb` 评估材料错报和舞弊的风险 x
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xb^Mo.\[ Materiality (level), tolerable error
`BT*,6a 重要性(级别),可容忍误差 #ooc)), 7kz-V. Analytical procedures jxY-u+B 分析程序 Fj=NiZ= %g^"] Planning an audit ~mH+DV3
规划审计工作 0=[0|`x *8\(FVyG^ Audit documentation: working papers rz6jx 审计文件:工作底稿 ,IjdO(?TC _Y-$}KwY! The work of others YFx=b!/s 其他机构的文件 'Z[d7P I'IB_YRL4 Rely on the work of experts R;THA! 依靠专家的工作 -CU,z|g+ ?)cJZ>$!w Rely on the work of internal audit .cR*P<3O 依靠内部审计工作 F0;1zw E~He~wHWe 3. Internal control &&C~@WY,r 内部控制 i QqbzOY Nmf#`+7gCI The evaluation of internal control systems k+\7B}7F 对内部控制系统的评估 4A~)b"j5 4(m3c<'P Tests of control ?UK:sF|(O 控制测试 g{a d0.y, `@$YlFOW Substantive procedures (time, nature, extent) dofR)"<p,^ 实质性程序(时间,性质,程度) # U`&
jBU 7.|S>+Q Transaction cycles: revenue, purchases, inventory, etc. LW?2}`+ 交易周期:收入,采购,库存等。 -s~p}CQ. >@Khm"/T yS"0/Rm} 4.Audit evidence &ps6s.K 审计证据 h.LSMU (O bV
7QVu8 Obtain sufficient, appropriate audit evidence ^K>pT}u 获取足够、适当的审计证据
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-k`x0v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Kz^ hQd 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^z?=?%{ !L$oAqW The audit of specific items ]Hj`2\KD.d 审计的具体项目 %#Q
#N,fw +}]wLM}\UF Receivables: confirmation d.1Q~&` 应收帐款:确认 "2K|#,%N 5oa]dco Inventory: counting, cut-off, confirmation of inventory held by third parties Z{16S=0 存货:数量,减值,第三方持有存货的确认 ZArf;&8 )XZ,bz*jn Payables: supplier statement reconciliation, confirmation Ug` 应付帐款:供应商的申明一致,确认 Q,TaJ] 2c*2\93> Bank and cash: bank confirmation oG9SO^v_ 银行存款和现金:银行的确认 u"joCZ7`kG [ 1D)$" Auditing sampling 8Nv-/VQ/b 审计抽样 t9n'! LQ|<3] 5.Review
l?N`V2SuR 复核 rr6"Y&v k dUc& Subsequent events Ut=0~x.=< 随后发生的事件 ~l@%=/m B)(w%\M4^ (N9`W
uI "N]WL5$i [/n'@cjNZ Going concern 3pzOt&T|w 持续关注 ?##y`.+O 0$(jBnE Management representations 4v i B=> 与管理层的交涉沟通 p@`4 Qz 34^Q5B~^J Audit finalization and the final review: unadjusted differences HJ(=?TU 审核定稿和最后审查:未经调整的差异 f61]`@Bk pzYG?9cwz fG^7@Jw:G 6. Reporting ]*;RHy9 报告 `_6@3-% 学会计论坛bbs.xuekuaiji.com ZlUFJ*pk Appendix j=p|'` 附录 +._f.BRmX. Audit procedure i$2MjFC- 审计程序 r{c5dQ