1. Assurance engagements and external audit
保证约定和外部审计 NVb}uH*i 8b?nr;@ Materiality, true and fair presentation, reasonable assurance 8lV:-"+5 物质性,真实公平的描述,合理的保证 #tR:W?! Rv&"h_"t Appointment, removal and resignation of auditors ceG\Q2 审计人员的的任命、免职和辞职 DDr\Kv)k( )5b
_>Uy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zgGysjV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @l CG)Ix< *5PQ>d
G Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior y[XD=j 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 mEJ7e# Z^V;B _ Engagement letter n 0=]C%wr 约定书(委托书) 1)=
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2. Planning and risk assessment I#MPJ@*WT 规划和风险评估 >.qFhO\1so r^
Dm|^f# General principles ?V2P]| 一般原则 0i\>(o []A9j?_w Plan and perform audits with an attitude of professional skepticism U:*rlA@_. 持专业的怀疑态度计划和执行审计工作 TAUl{??, +DRt2a# Audit risks = inherent risk ×control risk ×detection risk
)3CM9P'0 审计风险=内在风险×控制风险×检查风险 7"Xy8]i{z &MpLm& Risk-based approach a
Y)vi$;] 基于风险的办法 qefp3&ls 4dbX!0u1l Understanding the entity and knowledge of the business 9YI@c_1 Q 了解商业的实质和知识 $}(Z]z}O ; c= t4 gf Assessing the risks of material misstatement and fraud sGY}(9ED; 评估材料错报和舞弊的风险 C[,h! +1wEoU.l2 Materiality (level), tolerable error h^(U:M=A 重要性(级别),可容忍误差 .8QhJHwd ~a_hOKU5 Analytical procedures X.#*+k3s0 分析程序 zCJ"O9G<V FC+-|1?C Planning an audit fcdXj_u 规划审计工作 o*204BGB rS>.!DiYr, Audit documentation: working papers O.FTToh< 审计文件:工作底稿 n*9QSyJN] GgEg (AT The work of others gN}$$vS 其他机构的文件 gR!hN.I -F/)-s6#!' Rely on the work of experts 5{
yg 依靠专家的工作 K-]) RIM UhJS=YvT Rely on the work of internal audit ( 72%au 依靠内部审计工作 Vl$RMW@Ds uB+#<F/c 3. Internal control ^JxVs
7 内部控制 iY`[d
sT JPTLh{/ The evaluation of internal control systems D% *ww'mt0 对内部控制系统的评估 U>kaQ54/ <&[`
+ Tests of control O_ r-(wE4 控制测试 M+")*Opq :Jyr^0`J Substantive procedures (time, nature, extent) Bj{J&{ 实质性程序(时间,性质,程度) z@UH[>^gj \
3E%6L Transaction cycles: revenue, purchases, inventory, etc. t
~qSiHw 交易周期:收入,采购,库存等。 w)<.v+u.Y ,sj(g/hg 6DHZ,gWq 4.Audit evidence yx#!2Z0hw 审计证据 -5e8m4* q>%.zc[x Obtain sufficient, appropriate audit evidence G-D}J2r=F 获取足够、适当的审计证据 X7*ossv MX*4
d{ l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [|$C2Dhw= 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 kK6t|Yn& ih("`//nP The audit of specific items !}|'1HIC 审计的具体项目 |9i
[*] iaMl>ua Receivables: confirmation (Qw >P42J 应收帐款:确认 :
HU|BJ> ~rrl"a> Inventory: counting, cut-off, confirmation of inventory held by third parties N\s-{7K 存货:数量,减值,第三方持有存货的确认 .`KzA]&
# VSO(DCr"L Payables: supplier statement reconciliation, confirmation Rex86!TO 应付帐款:供应商的申明一致,确认 {y{O ze ?pQ0*
O0 Bank and cash: bank confirmation ;|\j][A 银行存款和现金:银行的确认 hH$9GL{H w[vccARQ Auditing sampling BSkmFd(* 审计抽样 I7h
v'3u L8E4|F} 5.Review
"8)%XSb 复核 h+_:zWU guCCu2OTA% Subsequent events sOz
{spA 随后发生的事件 yz>S($u k g(
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[;)( Going concern |BtFT 持续关注 $? Z}hU
jU 3ceXV Management representations )`<&~>qp 与管理层的交涉沟通 RHd no C lwG)&qyVd Audit finalization and the final review: unadjusted differences 18j>x3tn
审核定稿和最后审查:未经调整的差异 b5~p:f-&4B 2.{zfr ^!O!HMX0 6. Reporting wKpD++k 报告 h8k\~/iJ 学会计论坛bbs.xuekuaiji.com `S3)uV]I Appendix i6FJG\d 附录 ^\S~rW.3_ Audit procedure Vv`94aQTD 审计程序 ]l=CiG4!M