1. Assurance engagements and external audit
保证约定和外部审计 dqMR<Nl& i^{.Q- Materiality, true and fair presentation, reasonable assurance nL}bCX{ 物质性,真实公平的描述,合理的保证 _tfZg /+) d[.kGytUt Appointment, removal and resignation of auditors .
+G),P) 审计人员的的任命、免职和辞职 _tR%7%3*
qO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x@+m_y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \TG!M]D: #@,39!;,:O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j+3~ 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 ,jBd3GdlZ w5l:^^zF( Engagement letter c7j^OP 约定书(委托书) Kp*nOZ ]1 #& J( 2. Planning and risk assessment uQN8/Gy*J 规划和风险评估 NyD[9R? pti`q) General principles }DTpl?l 一般原则 ce{GpmW 4#uWj?u Plan and perform audits with an attitude of professional skepticism
#q~SfG 持专业的怀疑态度计划和执行审计工作 2}u hPW+ +dm&XW > Audit risks = inherent risk ×control risk ×detection risk cL&V2I5O 审计风险=内在风险×控制风险×检查风险 f>JuxX\G 5y!
4ny_ Risk-based approach e-4XNL[F 基于风险的办法 B]< 6\Z?= *b?C%a9 Understanding the entity and knowledge of the business DCb\=E 了解商业的实质和知识 Q>nq~#3? c/ wzV Assessing the risks of material misstatement and fraud C
#ng`7 q 评估材料错报和舞弊的风险 Q3#-q>;7 mt7}1s,i[ Materiality (level), tolerable error o#{D;' 重要性(级别),可容忍误差 @EzSosmF =+q9R`!L] Analytical procedures OiX>^_iDt 分析程序 R2Fh
WiL @FL?,_,Y{ Planning an audit 1T
fK"\ 规划审计工作 bD<[OerG 2%N$Y] Audit documentation: working papers 38!
$9) 审计文件:工作底稿
^~0Mw;n& w!)B\l^+c The work of others zF%CFqQ 其他机构的文件 /Dj6Bj
} ,v:m Rely on the work of experts R8UtX9'*sa 依靠专家的工作 .V
ux~A <OF7:f Rely on the work of internal audit bp2l%A; 依靠内部审计工作 9@Yk8 XJsHy_6
3. Internal control 8qn1?Lb 内部控制 QJp
_>K ~fB: >ceD The evaluation of internal control systems }% JLwN 对内部控制系统的评估 HDYr?t~V `@ULG> Tests of control 8Wid.o-U 控制测试 Ol:&cX3G [o
<R#f` Substantive procedures (time, nature, extent) z71.5n!C 实质性程序(时间,性质,程度) =:[Jz1 M5 aM?Xi6
U5 Transaction cycles: revenue, purchases, inventory, etc. OwV>`BIwns 交易周期:收入,采购,库存等。 =C8 t5BZ" xRW~xr2h@ "T@9]>6.f 4.Audit evidence OBi9aFoQ 审计证据 tYiK#N7 cBM
A.'uIL Obtain sufficient, appropriate audit evidence
2hAu~#X 获取足够、适当的审计证据 ~YOwg\w^ mJR vC% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xn1 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 mv%fX2. !HL7a]PB The audit of specific items zx'G0Z9] 审计的具体项目 |{+D65R ?`Qw=8]` Receivables: confirmation K>6#MI 应收帐款:确认 !!4_x
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o tjoM Inventory: counting, cut-off, confirmation of inventory held by third parties Jf@M>BT^A 存货:数量,减值,第三方持有存货的确认 \v{tK; (%"M% Qko Payables: supplier statement reconciliation, confirmation u _s 应付帐款:供应商的申明一致,确认 "DM$FRI0 Rv
?Go2 Bank and cash: bank confirmation /8@JWK^I{ 银行存款和现金:银行的确认 XP
*pYN }UZ$<81= Auditing sampling A:ls'MkZ4 审计抽样 0e9W>J9 AJ[g~s't 5.Review
12DMb9_rp 复核 T{d7,.: Oyhl*`-*t Subsequent events 7$WO@yOsh 随后发生的事件 L.>tJ.ID o0&jel1a } WY7!Y *O,\/aQ+ AJ` b-$Q Going concern Teu4 ; 持续关注 rc1EJ(c YuSe~~F)j Management representations >/nS<y> 与管理层的交涉沟通 bVSa}&*kM ZN-J!e"` Audit finalization and the final review: unadjusted differences .]0B=w* Z 审核定稿和最后审查:未经调整的差异 rBa <s p{xO+Nx1a 7)S`AQ2:) 6. Reporting oQI3Yz 报告 7g}4gX's 学会计论坛bbs.xuekuaiji.com iq-n(Rfw~ Appendix q0{KYWOvk 附录 rcMVYSj0 Audit procedure X+;Ivx 审计程序 GiJ|5"