1. Assurance engagements and external audit
保证约定和外部审计 y;AL'vm9 HH@qz2
w Materiality, true and fair presentation, reasonable assurance sSQs#+&=[ 物质性,真实公平的描述,合理的保证 E4W zU X0M1(BJgGo Appointment, removal and resignation of auditors BY
o/57&: 审计人员的的任命、免职和辞职 d GFGr}&s *L'>U[Pl7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &_gTD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZU9c 5/J {nvLPUL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f4guz
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 IW%|G =T7A]U] Engagement letter <@Fy5k-%. 约定书(委托书) m/@<c'i Ii^5\v|C 2. Planning and risk assessment UEzb^(
8> 规划和风险评估 Kmdlf,[3d vQa'S-@u General principles !Y:0c#MPH 一般原则 wprX!)w<i TcGoSj<Z Plan and perform audits with an attitude of professional skepticism F|HJH"2*&q 持专业的怀疑态度计划和执行审计工作 4#'("#R ?^EXTU85`" Audit risks = inherent risk ×control risk ×detection risk X2xuwA 审计风险=内在风险×控制风险×检查风险 Y2[A2Uy$ef \ AC|?/sH Risk-based approach Zxb_K 基于风险的办法 {"
4e+y $\"9<o|h Understanding the entity and knowledge of the business o8Z[+; 了解商业的实质和知识 <uc1D/~^: ejO}t:}P Assessing the risks of material misstatement and fraud _"%B7FK 评估材料错报和舞弊的风险 .?>5-od2 ,=
&B28Qe) Materiality (level), tolerable error <soz#}e 重要性(级别),可容忍误差
@y/wEBb @Fpb-Qd" Analytical procedures ~Gqno 分析程序 Ol')7d& p<v.Q Planning an audit kpI{KISQu 规划审计工作 0'r%,0 QQpP#F|w Audit documentation: working papers
x5Z-{" 审计文件:工作底稿 sncIqsZ [,aqQ6S The work of others $j5,%\4< 其他机构的文件 nSCWg=E^ iHp\o=# Rely on the work of experts nCKbgM'" 依靠专家的工作 k5&bq2)I }N*>QR5K Rely on the work of internal audit &VBd~4|p 依靠内部审计工作 -[Qvg49jy ItX5JV) 3. Internal control sgr=w+",Q 内部控制 Cj*-[EL< G^(}a]>9 The evaluation of internal control systems vLO&Lpv 对内部控制系统的评估 #2tCV't @wq#>bm Tests of control Se!)n;?7Sw 控制测试 'lS`s( <g9"Cr` Substantive procedures (time, nature, extent) |7^^*UzSK: 实质性程序(时间,性质,程度) dP>w/$C} = zl=SLe Transaction cycles: revenue, purchases, inventory, etc.
4q$H 交易周期:收入,采购,库存等。 Uw<&Wm`' !?[oIQ)h kHJ96G 4.Audit evidence htPqT,L 审计证据 MbXq`
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3~Ikll Obtain sufficient, appropriate audit evidence LihjGkj\g 获取足够、适当的审计证据 somfv$'B zEw>SP1, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations A{<xc[w;p 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 c0 WFlj9b (P==VZQg The audit of specific items Zwe[_z!*D 审计的具体项目 &!35/:~uD !6w{(Rc(C Receivables: confirmation #3kXmeyrD 应收帐款:确认 &2EBk= X Xev54!619 Inventory: counting, cut-off, confirmation of inventory held by third parties Ak~4|w- 存货:数量,减值,第三方持有存货的确认 tLc
El'Eo !ax;5 @J Payables: supplier statement reconciliation, confirmation v&3O&y/1v 应付帐款:供应商的申明一致,确认 =z:U~D ]#< Bank and cash: bank confirmation i9UI,b%X 银行存款和现金:银行的确认 K
IL18$3J /'y5SlE[J Auditing sampling zzvlI66e 审计抽样 jnoL2JR[=- 1h"_[`L' 5.Review
,2 WH/" 复核 SvK1.NUa +zWrLf_Rc Subsequent events S=gW(c2' 随后发生的事件 9u wL{P& vW' 5` % LD+f'^>>Z za,
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K Going concern w1B<0'# 持续关注 s?O&ZB2GM[ > zL|8f Management representations CKTrZxR" 与管理层的交涉沟通 1&|Dsrj gJ\%>r7h Audit finalization and the final review: unadjusted differences q|q::q* 审核定稿和最后审查:未经调整的差异 p
q-!WQ ]Sta]}VQ i+~QDo(Pi 6. Reporting Wp*sPZ 报告 k]I*:'178 学会计论坛bbs.xuekuaiji.com ;]&-MFv# Appendix 1<uwU( 附录 <q7s`,rG Audit procedure Kp_jy.e7& 审计程序 ' yNPhI