1. Assurance engagements and external audit
保证约定和外部审计 TSd;L
u%hr }~Y#N Materiality, true and fair presentation, reasonable assurance /I#SP/M&l 物质性,真实公平的描述,合理的保证 FU(s jB X@7e7 Appointment, removal and resignation of auditors 0>?78QL9< 审计人员的的任命、免职和辞职 Y4/ !b KA{Y*m^7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T CO^9RP< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A|GheH!t qg-?Z,EB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d,).O 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 }"9jCxXL Qte'f+ Engagement letter DU[vLe|Z 约定书(委托书) !*|`-w
oE )e:u 6] 2. Planning and risk assessment iu.+bX|b 规划和风险评估
XS"lR | -RnQ8Iuo General principles \c$!C8z 一般原则 ?IV3"\5 !xh.S#B Plan and perform audits with an attitude of professional skepticism J\kv}v 持专业的怀疑态度计划和执行审计工作 v.I>B3bEg {wp"zaa Audit risks = inherent risk ×control risk ×detection risk e?~6HP^%. 审计风险=内在风险×控制风险×检查风险 xk5Z&z \lpR+zaF Risk-based approach R`|GBVbv 基于风险的办法 Cy##+u,C pVm'XP Understanding the entity and knowledge of the business O>`D
R0 了解商业的实质和知识 Z:}d\~`x$% +3n07d Assessing the risks of material misstatement and fraud B?J#NFUb 评估材料错报和舞弊的风险 x+7jJ=F m48m5> Materiality (level), tolerable error W.u}Q@ 重要性(级别),可容忍误差 %t^-Guz H{CG/+x Analytical procedures 5rpTR 分析程序 _(s|@UT# .DSmy\FI5
Planning an audit Mrlv(1PQT 规划审计工作 thjCfP 1Lb
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& Audit documentation: working papers aJ1
<X8 审计文件:工作底稿 N&t+*kF_ RE(R5n28, The work of others &8 ~+^P1w 其他机构的文件 jn9KQe\3 ;'r} D!8w/ Rely on the work of experts ^H1B
62_ 依靠专家的工作 P p[?E.]P
ga~C?H,K Rely on the work of internal audit bm_'giQ: 依靠内部审计工作 ?_9A`LC*
u<l[S 3. Internal control BV X6 内部控制 A~6:eappH Vn-y<*np The evaluation of internal control systems aoh"<I%]>4 对内部控制系统的评估 "-+5`!Y Mg0[PbS Tests of control X
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% 控制测试 ['~B& OFTyN^([@ Substantive procedures (time, nature, extent) Vs)Pg\B? 实质性程序(时间,性质,程度) r9Wk7?w) r_f?H@ v Transaction cycles: revenue, purchases, inventory, etc. `)5E_E3 交易周期:收入,采购,库存等。 ?[}r& f l#_(suo64 "+iPeRF!hU 4.Audit evidence Ap{p_~~iJ 审计证据 %EuJ~;x(Mg 9"3 7va Obtain sufficient, appropriate audit evidence db%o3>>e 获取足够、适当的审计证据 +wU9d8W ]CD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T\VKNEBo 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 LwV4p6A RjY(MSc The audit of specific items \Q"j^4 审计的具体项目 I5l5fx N|OI~boV% Receivables: confirmation [;`B 应收帐款:确认 *E0dCY$ "#d>3M_ Inventory: counting, cut-off, confirmation of inventory held by third parties K]{Y >w 存货:数量,减值,第三方持有存货的确认 Wp"+\{@) I'Dc9&2 Payables: supplier statement reconciliation, confirmation X\:;A { 应付帐款:供应商的申明一致,确认 ?8AchbK;N x$o?ckyH Bank and cash: bank confirmation X!,2/WT 银行存款和现金:银行的确认 88]V6Rm9[* M<R3Jz T
Auditing sampling kQ5mIJ9( 审计抽样 rz%8Vigb ToWiXH)4 5.Review
7JvBzD42 复核 /gWaxR*m /UP&TyZ Subsequent events DlHt#Ob7 随后发生的事件 w\o?p.drp= \':'8:E + niz(] cn62:p]5 WC6yQSnY& Going concern z>rl7&[@ 持续关注 I8R#EM%C# >/@wht4- j Management representations iI|mFc|V 与管理层的交涉沟通 [Yr}:B
< wldv^n hM Audit finalization and the final review: unadjusted differences y:t@X~ 审核定稿和最后审查:未经调整的差异 !6Sr*a*5 xeo5) i2]7Bf)oV 6. Reporting w$Zi'+&* 报告 <$6r1y*G 学会计论坛bbs.xuekuaiji.com 5bKBVkJ' Appendix 1:!_AU? 附录 T?vM\o%i3 Audit procedure 00jW s@K 审计程序 '3BBTr%aZ