1. Assurance engagements and external audit
保证约定和外部审计 !V/Vy/'`* 39Nz>Nu: Materiality, true and fair presentation, reasonable assurance ]=Im0s 物质性,真实公平的描述,合理的保证 &!Sq6<!v2 !j8.JP}!) Appointment, removal and resignation of auditors \M$e#^g 审计人员的的任命、免职和辞职 o_=t9\: b2rlj6d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?w/i;pp<, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {yj8LxX^ ",&^ f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Y
1v9sMN, 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \_GG
6 aYy+iP'$ Engagement letter 7S^ba 约定书(委托书) l 1C'<+2j! 8kn> ? 2. Planning and risk assessment | R\PQ/) 规划和风险评估 =17d7#- U1oZ\Mh General principles K;uO<{a)r 一般原则 R*S9[fqC[ 9x4%M&<Z9a Plan and perform audits with an attitude of professional skepticism d `eX_] Z 持专业的怀疑态度计划和执行审计工作 r>o#h+'AV
p"l GR&b Audit risks = inherent risk ×control risk ×detection risk C_5o&O8Bc 审计风险=内在风险×控制风险×检查风险 /2s=;tA1 kD}w5 U Risk-based approach -q&K9ZCl` 基于风险的办法 w;
rQ\gj 3rdrNc Understanding the entity and knowledge of the business 4fR}+[~2 了解商业的实质和知识 [:Upn)9 \}Hi\k+h': Assessing the risks of material misstatement and fraud W{@,DQ 评估材料错报和舞弊的风险 P0 4Q_A )c6t`SBwi Materiality (level), tolerable error ?:$
aX@r 重要性(级别),可容忍误差 -!bfxbP '?gF9: Analytical procedures eE=}^6)(* 分析程序 v.Vdjs dp|VQWCq Planning an audit Z=KHsMnB 规划审计工作 *#y9 Pve ;:WM^S Audit documentation: working papers xU6rZCqE 审计文件:工作底稿 f)_k_ < /s~(? =qYH The work of others L>3- z>u, 其他机构的文件 gl$}t H k00&+C Rely on the work of experts p~A6:"8s`= 依靠专家的工作 +|K/*VVn` v?@=WG Rely on the work of internal audit F!RzF7h1 依靠内部审计工作
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CDO8 ;t xW\iy%Z 3. Internal control ,5XDH6L1 内部控制 xo
GX&^= LlF|VR&P. The evaluation of internal control systems &=.SbS 对内部控制系统的评估 )k~{p;Ke L> \/%x>Wx Tests of control "KHe6otmi_ 控制测试 }i F|NIV l0&U7gr Substantive procedures (time, nature, extent) A+QOox]<
实质性程序(时间,性质,程度) <)]j;Tl }C'h<%[P Transaction cycles: revenue, purchases, inventory, etc. S-7ryHH*0 交易周期:收入,采购,库存等。 Ly~s84k_po 8mnzxtk
=7vbcAJ\ 4.Audit evidence k:yrh:JhB 审计证据 m\"X%Y# gyT3[*eh Obtain sufficient, appropriate audit evidence e_h`x+\: 获取足够、适当的审计证据 ;\],R.! m`!Vryf Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8(@Y@`/ 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 TjWMdoU$J 0
8W^ The audit of specific items '{F
Od_uk% 审计的具体项目 W5U;{5 )J(@e4;Rv Receivables: confirmation UNhM:!A 应收帐款:确认 p9Y`_g` ;/~%D( Inventory: counting, cut-off, confirmation of inventory held by third parties btDPP k' 存货:数量,减值,第三方持有存货的确认 _h1:{hF +*=?0 \ Payables: supplier statement reconciliation, confirmation ~|R/w%*C 应付帐款:供应商的申明一致,确认 s g6e%
5 y"nL9r.,: Bank and cash: bank confirmation @ sG5Do 银行存款和现金:银行的确认 15Vo_
wD<y Lv<)Dur0K Auditing sampling 3IYb
gUG 审计抽样 "SFs\] Z wpepi8w, 5.Review
fK1^fzV 复核 [h@MA| |>Wi5h{6X Subsequent events )A*Sl
2ew 随后发生的事件 jx-
8%dxtZ K/D,sH! MtXd}/ 39
Zs ^SJa/I EZ. Going concern tg%C>O 持续关注 ECf
$ tOVYA\] Management representations 9
?(P?H 与管理层的交涉沟通 L~} 2&w
j.vBld Audit finalization and the final review: unadjusted differences xyaU!E* 审核定稿和最后审查:未经调整的差异 }c;h:CE# *+>R^\uT ]qNPOnlp 6. Reporting BGZvgMxLJ 报告 -"X}
)N2 学会计论坛bbs.xuekuaiji.com n 7m! Appendix VsR`y]"g 附录 pTzfc`~xv Audit procedure K}YOs. 审计程序 &Vi0.o