1. Assurance engagements and external audit
保证约定和外部审计 LveqG s*#|EdD6@ Materiality, true and fair presentation, reasonable assurance w)8@Tu:Q 物质性,真实公平的描述,合理的保证 LP)mp cQ fAUsJ[ Appointment, removal and resignation of auditors Iq}h}Wd 审计人员的的任命、免职和辞职 2RXGY m<f{7]fi5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hA\8&pI; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rqh,BkQ0t zXf+ie o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K+$c,1
wb 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h5l
Lb+ G =4 y!y Engagement letter IFTW,9hh 约定书(委托书) CijS=- uN(~JPAw5 2. Planning and risk assessment y?@Y\ b 规划和风险评估 <d5vVn *nW9)T General principles /[IQ:':^ 一般原则 xR&,QrjQG M>J ADt_] Plan and perform audits with an attitude of professional skepticism hCvn(f 持专业的怀疑态度计划和执行审计工作 TxCQGzqe "AK3t'
jF* Audit risks = inherent risk ×control risk ×detection risk :{
T#M$T 审计风险=内在风险×控制风险×检查风险 rlIEch^wZ #
|I@`#O Risk-based approach ?W|IC8~d') 基于风险的办法 2!otVz!Mh bg*{1^
Understanding the entity and knowledge of the business *pD;AU 了解商业的实质和知识 r=Q5=(hn
XfrnM^oty Assessing the risks of material misstatement and fraud h*9o_ 评估材料错报和舞弊的风险 ~+C#c,Nw Lb{D5k*XU Materiality (level), tolerable error GKtQ>39B 重要性(级别),可容忍误差 !m|%4/
M@ k0IU~y% Analytical procedures ,6S8s 分析程序 bC{8yV=) NGY I%: Planning an audit ksaC[G;}: 规划审计工作 _MEv*Q@o zNf5OItx Audit documentation: working papers cj<@~[uw 审计文件:工作底稿 9.=#4OH/ G]1pGA; The work of others yMkd|1 其他机构的文件 VC(|t} L4 7$=@q|$ Rely on the work of experts m^.C(} 依靠专家的工作 swFOh5z j2Y(Q/i Rely on the work of internal audit $\!;*SSj 依靠内部审计工作 Sh6Cw4 R `C?OAR44 3. Internal control TMCA?r%Y\ 内部控制 u
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]0~9,u The evaluation of internal control systems F8Wq&X#r 对内部控制系统的评估 |u;PU`^-z KgWT&^t Tests of control QZox3LM1&. 控制测试 `=DCX%Vw T_[\(K`w! Substantive procedures (time, nature, extent) CWQ2iu<_0 实质性程序(时间,性质,程度) *$C[![ 3]es$ Jy Transaction cycles: revenue, purchases, inventory, etc. +yH~G9u( 交易周期:收入,采购,库存等。 J6ShIPc .boizW1+ [B @j@& 4.Audit evidence <,4(3 >js 审计证据 XSjelA? ~J{[]wi Obtain sufficient, appropriate audit evidence H`lD@
q'S 获取足够、适当的审计证据 by[i"!RCu qjzW9yV+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations arKmc@"X 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 =>\-ma+ B!ibE<7, The audit of specific items '\B"g@if 审计的具体项目 8I0Tu ca*[n~np Receivables: confirmation L_K\i? 应收帐款:确认 /'fDXSdP X\2
hKUkT Inventory: counting, cut-off, confirmation of inventory held by third parties I#E(r>KW* 存货:数量,减值,第三方持有存货的确认 "=\_++ ,,gLrVk Payables: supplier statement reconciliation, confirmation Dnm.!L8 应付帐款:供应商的申明一致,确认 fCf#zV[ W#jZRviyq! Bank and cash: bank confirmation W({TC 银行存款和现金:银行的确认 R 4$
Q3vcH ~/jxB)t Auditing sampling O< tnM<"( 审计抽样 t)gi.Ed1"L \btR^;_\A 5.Review
,mjfZ*N 复核 VMZ]n%XRXW G9n /S=R? Subsequent events
n~)HfY 随后发生的事件 SAG`^t p=_XMh`; ezr\T EhIV(q9x u2-@?yt Going concern r3H}*Wpf 持续关注 yI.}3y{^5 wL-ydMIx Management representations :x""E5H 与管理层的交涉沟通 $TA6S+ ?l,
X!o6 Audit finalization and the final review: unadjusted differences O/Y\ps3r 审核定稿和最后审查:未经调整的差异 !<=%;+ wHOlj)CZ rI<nUy P? 6. Reporting /}nrF4S 报告 Y0PGT5].@' 学会计论坛bbs.xuekuaiji.com
H\=LE Appendix ^0Q=#p 附录 \U!@OX.R'M Audit procedure jKj=#O 审计程序 "s>fV9YyZ