1. Assurance engagements and external audit
保证约定和外部审计 xg} ug[
<m0{'xw Materiality, true and fair presentation, reasonable assurance ]\BUoQ7I/ 物质性,真实公平的描述,合理的保证 5%P[^} 7@IFp~6<qK Appointment, removal and resignation of auditors t:=k)B 审计人员的的任命、免职和辞职 (]XbP
W %[ /<+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6- ]h5L] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y\p$SN Fu%X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xr.XU' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _f3
WRyN0 4V$fGjJ3 Engagement letter SdxY>; 约定书(委托书) SX+4HJB vbp-`M( 2. Planning and risk assessment |sf*hlrJ 规划和风险评估 i3PKqlp. j{;|g%5t General principles s}ADk-7 一般原则 Sl>>SP jV^C19 Plan and perform audits with an attitude of professional skepticism ?'sXgo.} 持专业的怀疑态度计划和执行审计工作
rN"Xz x2k*|=$ Audit risks = inherent risk ×control risk ×detection risk G52Z)^ 审计风险=内在风险×控制风险×检查风险 K%gP5>y*9> @Tr&`Hi Risk-based approach 7F(5)Utt 基于风险的办法 (ua q<Cvg :}9j^}"c3 Understanding the entity and knowledge of the business o@/xPo| 了解商业的实质和知识 Jq
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w^{!U Assessing the risks of material misstatement and fraud 8Z# 21X> 评估材料错报和舞弊的风险 P+Z\3re ,J(lJ,c Materiality (level), tolerable error I60DUuF 重要性(级别),可容忍误差 hS:j
Bp, }1U*A#aN7K Analytical procedures }fA;7GW+9 分析程序 TvQ^DZbe .N"~zOV<# Planning an audit os$nL'sq 规划审计工作 1b3( wqy^8N[K] Audit documentation: working papers 5/MED}9C( 审计文件:工作底稿 T'1gy
} =yqHC<8: The work of others l>&sIX 其他机构的文件 VT=K"`EpQ J :S'uxM Rely on the work of experts hNbIpi= 依靠专家的工作 y
~AmG~ UFEN y."P Rely on the work of internal audit }
`T8A 依靠内部审计工作 maC>LBa2/ !M;A*:- 3. Internal control "8(U\KaX 内部控制 IU!Ht> Mw^*yW The evaluation of internal control systems |!
LnAh 对内部控制系统的评估 2
9#]Vr #?&0D>E?k Tests of control 8h.V4/? 控制测试 6sB$<# |J3NR`-R Substantive procedures (time, nature, extent) 6D/ '` 实质性程序(时间,性质,程度) JsQ6l%9 #w>~u2W Transaction cycles: revenue, purchases, inventory, etc. "!Lkp2\ 交易周期:收入,采购,库存等。 L"vj0@n'0 H+l,)Se @-"R$HOT 4.Audit evidence =|SdVv
审计证据 Do*n#= R1%y]]*-P Obtain sufficient, appropriate audit evidence Qn=$8!Qqa 获取足够、适当的审计证据 }9&9G% n%$ &=-Fk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q;A;H)?g 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
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_x % 1 F The audit of specific items ]b}B2F'n 审计的具体项目 fKkjn4&W /1fwl5\ Receivables: confirmation R^8{bP 应收帐款:确认 tu}>:mk
zxKCVRJ Inventory: counting, cut-off, confirmation of inventory held by third parties D7Zm2Kj 存货:数量,减值,第三方持有存货的确认 ~V+l_
: {exrwnIZj Payables: supplier statement reconciliation, confirmation SSmHEy*r) 应付帐款:供应商的申明一致,确认 (lWq[0^N `\b+[Nes Bank and cash: bank confirmation ,rO[mNk9@ 银行存款和现金:银行的确认 NP_?f%( 91d },Mq: Auditing sampling .\)A@ua^ 审计抽样 A6p`ma
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g 5.Review
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i\ 复核 ;BBpN`T .
/m hu Subsequent events c K <)$* 随后发生的事件 +m/,,+4 V#^yX% FpVV4D `}8&E(< E%3TP_B3 Going concern 3,6Ox45 持续关注 ~F[L4y!sL xPC"c* Management representations GdA.g
w 与管理层的交涉沟通 $0qMQ%
P ]WL|~mG Audit finalization and the final review: unadjusted differences z<n-Gzwk 审核定稿和最后审查:未经调整的差异 A 's-'8m 3 ^}A %-bS m<@z}%v- 6. Reporting 2\@Z5m3B 报告 D>kD1B1 学会计论坛bbs.xuekuaiji.com ]gP5f @` Appendix JN[0L: 附录 PT]GJ<K/ Audit procedure Lj
8<'"U# 审计程序 x';uCKWV