1. Assurance engagements and external audit
保证约定和外部审计 >^ E*7Bfp ,Z8)DC= Materiality, true and fair presentation, reasonable assurance ROO@EQ#`Z 物质性,真实公平的描述,合理的保证 VWk{?*Dp T5dnj&N ] Appointment, removal and resignation of auditors M5N#xgR 审计人员的的任命、免职和辞职 ^3QJv{ )Q
9vCCE[9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %Vk77( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l4U E=]|v+#~ 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 Sf2xI' z00,Vr^m Engagement letter =}Yz[-I 约定书(委托书)
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oh(a {/qQ=$t 2. Planning and risk assessment n(sseQ|\ 规划和风险评估 [n3@*)q's |3`8$- General principles |w5,%#AeO$ 一般原则 Q!r` G gSe3S-Lt Plan and perform audits with an attitude of professional skepticism ^zfs8]QSf 持专业的怀疑态度计划和执行审计工作 ~_wSB[z /.>%IcK
Audit risks = inherent risk ×control risk ×detection risk 7"OJ,Mx% 审计风险=内在风险×控制风险×检查风险 %8xK BL]J Q(x/&]7=V Risk-based approach 1Vs>G 基于风险的办法 Vd'=Fe;eB |OuIQhoE Understanding the entity and knowledge of the business "/%o'Fq 了解商业的实质和知识 bV+2U Y8N
+v+V/ Assessing the risks of material misstatement and fraud Of}C.N8 评估材料错报和舞弊的风险 p =-~qBw NPDMv
|4 Materiality (level), tolerable error 8Y:x+v5 重要性(级别),可容忍误差 F3L+X5D.yu t/l<X]o Analytical procedures ?%n"{k?# 分析程序 Fh/sD? by\Sq} Planning an audit 7`&6l+S| 规划审计工作 Rr}m(e= R@U4Ae{+ Audit documentation: working papers R*r"}; 审计文件:工作底稿 /QQjb4S}
nYe:$t3F= The work of others " ]OROJGa 其他机构的文件 k$>5v +r0 Q 9E.AN
Rely on the work of experts RE1M4UV. 依靠专家的工作 ls~9qkAyLx ,H1K sN Rely on the work of internal audit k=&n>P 依靠内部审计工作 v8n^~=SH '*Ld,` 3. Internal control ^x_$%8 内部控制 U*,\UF 7
D{% The evaluation of internal control systems ce; zn\ 对内部控制系统的评估 M27H{}v 2\;/mQI2A Tests of control O 0$V+fE 控制测试 f.$*9Fkw qW'L}x Substantive procedures (time, nature, extent) "oyB
F CW 实质性程序(时间,性质,程度) cDK)zD >8b%*f8R Transaction cycles: revenue, purchases, inventory, etc. !~V^GlY 交易周期:收入,采购,库存等。 V^rL +cKOIMu9 {'z$5<| 4.Audit evidence 7|GSs= 审计证据 \L`x![$~q }D.\2x(J Obtain sufficient, appropriate audit evidence
eN\+ 获取足够、适当的审计证据 ZX#60o
8 a6O <t;& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <lLJf8OK 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 !Ce!D0Tx ,eWLi
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The audit of specific items PB!XApTb 审计的具体项目 RD=V`l{Z eTay/i<- Receivables: confirmation H6Bw3I[ 应收帐款:确认 S_ UAz \Hf/8!q Inventory: counting, cut-off, confirmation of inventory held by third parties YBR)S_C$_ 存货:数量,减值,第三方持有存货的确认 $15H_X*! R[)bGl
6# Payables: supplier statement reconciliation, confirmation yqVoedN 应付帐款:供应商的申明一致,确认 X
8-x$07) \CVHtV Bank and cash: bank confirmation s|`wi}"x 银行存款和现金:银行的确认 h=JW^\?\] fre5{=@ Auditing sampling /lh1sHgD 审计抽样 vU]n0)<KB WW>m`RU` 5.Review
~"<^4h 复核 O.-n&U9 L]u^$=rI Subsequent events &Yc'X+'4 随后发生的事件 </1]eDnU E|+<m! 6:6A"A 1N:~5S}s> #Sx Going concern 4nQ5zwiV 持续关注 os&FrtDg ]f&f_"D Management representations 4>a(!ht 与管理层的交涉沟通 z[myf]@ /y6f~F Audit finalization and the final review: unadjusted differences K]G(u"' 审核定稿和最后审查:未经调整的差异 qxsHhyB_n; DHv86TvJt A*A/30o|R 6. Reporting ';c 6 报告 (DS
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ty 学会计论坛bbs.xuekuaiji.com ~P"Agpx3u Appendix {$i>\) 附录 6x=w-32+ y Audit procedure
S~E@A.7 审计程序 <VutwtA