1. Assurance engagements and external audit
保证约定和外部审计 )k&<D*5s _Y?p =; Materiality, true and fair presentation, reasonable assurance 7o-umZ}8 物质性,真实公平的描述,合理的保证 YAYPof~A$l 1kEXTs=, Appointment, removal and resignation of auditors 4$oNh)+/h 审计人员的的任命、免职和辞职 S-NKT(H)c v[E*K@6f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iimTr_TEt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 GWsvN&nr SxI='z_S.f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J
^m#984 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 wM9HZraB< wuRQ
H]N Engagement letter 0Ihp`QGU: 约定书(委托书) |4^us|XY O/Ub{=g 2. Planning and risk assessment |qnAqzK| 规划和风险评估 q$L=G QpxRYv General principles z~\a]MB 一般原则 >\6Tm %
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.(L Plan and perform audits with an attitude of professional skepticism
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持专业的怀疑态度计划和执行审计工作 "%ou'\} '#LbIv4 Audit risks = inherent risk ×control risk ×detection risk A/ZZ[B- 审计风险=内在风险×控制风险×检查风险 4
;ybQ T#KF@8'- Risk-based approach
ieo Naq 基于风险的办法 }tJRBb X67^@~l Understanding the entity and knowledge of the business =;Ap+} 了解商业的实质和知识 N1/)Fk-z Yz7H@Y
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i Assessing the risks of material misstatement and fraud %Z_/MNI 评估材料错报和舞弊的风险
Hj(ay48 O=m_P}K Materiality (level), tolerable error 14>WpNN 重要性(级别),可容忍误差 mUSrC U_} rHYSS0*3 Analytical procedures %EV\nwn6 分析程序 $1lI6 =
, M~/7thP{ Planning an audit b* (~8JxZ 规划审计工作 ~C M%WvS
9bu}@#4* Audit documentation: working papers oE/g)m% 审计文件:工作底稿 KTLq~Ru m-T@Og The work of others 3<F\5| 其他机构的文件 VgGMlDl v<0\+}T1R Rely on the work of experts 'C[{cr.` 依靠专家的工作 n1!hfu7@s b^s978qn# Rely on the work of internal audit |z.x M> 依靠内部审计工作 l/*NscYtQ im,H|u_f4 3. Internal control *~Y$8!ad 内部控制 }SD*@w #dO8) t The evaluation of internal control systems Odn`q= 对内部控制系统的评估 s|HpN A$ 2 AYQ Tests of control vNWCv 控制测试 |)5xm N] pzr\<U` Substantive procedures (time, nature, extent) K<3,=gL9[ 实质性程序(时间,性质,程度) g}@W9'! mH`K~8pRg Transaction cycles: revenue, purchases, inventory, etc. &,*G}6wa;& 交易周期:收入,采购,库存等。 x)}.@\&% G.{)#cR V8KdY=
[ 4.Audit evidence uy'I#^Bt 审计证据 O~P1d&:L kz!CxI ( Obtain sufficient, appropriate audit evidence ^+J3E4 获取足够、适当的审计证据 S[zETRSG DjLSl,Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6Dl]d%. 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 }R&5Ye >PbB /-> The audit of specific items npCiqO 审计的具体项目 !#[B#DZc( Yq~$pVgf Receivables: confirmation ]&b>P ;j: 应收帐款:确认 wjzR 8g0bQ Ot<vn34mt: Inventory: counting, cut-off, confirmation of inventory held by third parties q9
SV<qg 存货:数量,减值,第三方持有存货的确认 D`4>Wh/H ?
zpN09e Payables: supplier statement reconciliation, confirmation HpKF7oJ'N 应付帐款:供应商的申明一致,确认 !+EE*-c1c |YnT;q Bank and cash: bank confirmation D[H #W[ 银行存款和现金:银行的确认 {,X}Btnwp F`Ld
WA Auditing sampling '}5Yc, 审计抽样 Hd_W
5R XM#xxf* Y 5.Review
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~Eo7 复核 P:OI]x4 ` W}Bc Subsequent events dje}CbZ 随后发生的事件 eAl;:0=%L Cs2F/M' 5 (cgHr" "?HDv WP=w wZnv*t_ Going concern 9aoGptgN 持续关注 BcaX:C?f
/^pPT6 Management representations N|-'Fu 与管理层的交涉沟通 P1_ZGeom* Jfs_9g5 Audit finalization and the final review: unadjusted differences %AJTU3=0 审核定稿和最后审查:未经调整的差异 BG9.h! ~Gj%z+< $8{v_2C){ 6. Reporting ozOvpi:k3% 报告 BM>'w,$KL 学会计论坛bbs.xuekuaiji.com 7x''V5*j Appendix AuIg=-xR 附录 b?]Lx.l- Audit procedure D.ERt)l> 审计程序 cii!
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