1. Assurance engagements and external audit
保证约定和外部审计 !Qa7- B F|FW Materiality, true and fair presentation, reasonable assurance ^WPV 物质性,真实公平的描述,合理的保证 tSa%ZkS e-=PT1T` Appointment, removal and resignation of auditors ulo7d1OVkJ 审计人员的的任命、免职和辞职 <yO9j :E`l(sI7J} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion I;:_25WGC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IOqyq
t' 6WM_V9Tidq Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &uW.V+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 jk}PucV X&X')hzIt Engagement letter $m
oa8 约定书(委托书) Utp\}0GZY cs;Gk: 2. Planning and risk assessment xTm&`X
o 规划和风险评估 %y+j~]^: C YKGf1;If General principles %'O(Y{$Y. 一般原则 V@-GQP1 &2pM3re/f Plan and perform audits with an attitude of professional skepticism E|3aiC,5 持专业的怀疑态度计划和执行审计工作 dsuW4^l YU(x!<Z Audit risks = inherent risk ×control risk ×detection risk p:%E>K1< 审计风险=内在风险×控制风险×检查风险 wuQkeWxJ TY?io@ Risk-based approach -~ Q3T9+ 基于风险的办法 ox#4|<qM )\G#[Pc7 Understanding the entity and knowledge of the business d^^>3L!h 了解商业的实质和知识 '8
#*U _nq n| Assessing the risks of material misstatement and fraud {v(|_j&:o 评估材料错报和舞弊的风险 ]!w52kF7 ^o:5B%}#[ Materiality (level), tolerable error 6d8 重要性(级别),可容忍误差 wX;NU4)n H/f=
2b Analytical procedures 3I(H.u 分析程序 6dMpd4"\ wE2?/wb Planning an audit | 'G$}]H 规划审计工作 Qz;"b! W>Kn*Dy8~ Audit documentation: working papers VEm[F/' 审计文件:工作底稿 `#F>?g$2 5S bSz!s`$ The work of others 2c]O Mtk 其他机构的文件 PnvLXE}F AWcPOU Rely on the work of experts m^KkS 依靠专家的工作 gO36tc:ce (fS4qz:&l Rely on the work of internal audit 8nM]G4H.f 依靠内部审计工作 `mVH94{
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3. Internal control Ycm1 _z 内部控制 -xlI'gNg7 lom4z\6 The evaluation of internal control systems QKxuvW 对内部控制系统的评估 []NAV bfgLU.1I Tests of control ;$]R#1i44 控制测试 S
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Substantive procedures (time, nature, extent) seim?LK 实质性程序(时间,性质,程度) k9
E?5 wqsnyP/m Transaction cycles: revenue, purchases, inventory, etc. k
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>B) 交易周期:收入,采购,库存等。 7 m%|TwJN h/ic-iH(> N]~q@x;<)3 4.Audit evidence xhv)rhu@ 审计证据 h#>67gJV 1Low[i Obtain sufficient, appropriate audit evidence WqAP'x 1 获取足够、适当的审计证据 yL1\V7GI{[ Ghz)=3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dc *#?G6^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }T6jQ:?@ EP
@=i The audit of specific items +%^D) 审计的具体项目 ~W4<M
:R -J:vYhq|g Receivables: confirmation aj:+"X-; 应收帐款:确认 V.}U p+WL 4Y'qoM; Inventory: counting, cut-off, confirmation of inventory held by third parties DEtq]|80m 存货:数量,减值,第三方持有存货的确认 SVJ3!1B, LQ._?35r Payables: supplier statement reconciliation, confirmation g.'4uqU 应付帐款:供应商的申明一致,确认 Wo%&,>]<H 59LIK&w Bank and cash: bank confirmation yl*S|= 8;k 银行存款和现金:银行的确认 #"jWPe,d 7~
2X/ Auditing sampling ,}<v:! 审计抽样 ;tj_vmZ@R >2$M~to"1 5.Review
Sx}h$E: 复核 MTQdyTDHl ,PnEDQ|l Subsequent events !#3R<bW`R8 随后发生的事件 \J6T:jeS, ;2$^=:8 'del|"h!M kZ2+=/DYN "8N]1q:$4 Going concern * fx<>aK 持续关注 t+pI<c^]y ~k&b3-A} Management representations q\ ?6-?Mr 与管理层的交涉沟通 edch'H^2+P =,sMOJc> Audit finalization and the final review: unadjusted differences 'tOo0Zgc 审核定稿和最后审查:未经调整的差异 5(,WN *`\>J.
P5Fm<f8\ 6. Reporting :f`1 报告 w>#~_x,` 学会计论坛bbs.xuekuaiji.com |_-FQ~Hf F Appendix `XTu$+ 附录 _3`{wzMA Audit procedure (FBKP#x)^ 审计程序 :Y"f.>