1. Assurance engagements and external audit
保证约定和外部审计 Q(o!iI:Gts ,p9i% i Materiality, true and fair presentation, reasonable assurance ZKdeB3D 物质性,真实公平的描述,合理的保证 ZlojbL@|4 /QEiMrz@6 Appointment, removal and resignation of auditors d|iy#hy"_ 审计人员的的任命、免职和辞职 /CIh2
]#e x[Wwq=~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1c@}C+F+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C8L'si [JaS??ig Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1HPx|nmE] 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 8#D:H/`' dCFlM&(i Engagement letter $ F S_E 约定书(委托书) Gx
72 =-o'gL 2. Planning and risk assessment EbZdas!l 规划和风险评估 :>81BuMvg YQ0)5 } General principles kHv[H]+v 一般原则 P%MfCpyj {W\T"7H Plan and perform audits with an attitude of professional skepticism Vj!rT
<@ 持专业的怀疑态度计划和执行审计工作 @WKzX41' LA[g(i 7 Audit risks = inherent risk ×control risk ×detection risk +B|7p9qy 审计风险=内在风险×控制风险×检查风险
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& Risk-based approach ,]5Ic.};p 基于风险的办法 {ccIxL
/~ Ap$y%6 Understanding the entity and knowledge of the business 5IKL#V`3a 了解商业的实质和知识 ="d*E/## **>/}.%?K Assessing the risks of material misstatement and fraud Xo {`] 评估材料错报和舞弊的风险 }!i` 0p Y[SU&LM Materiality (level), tolerable error fKtV'/X;Q 重要性(级别),可容忍误差 vJ`.iRU| F6hmku>\1 Analytical procedures LC0d/hM 分析程序 *x>3x
Qq& U,Mx@KdV Planning an audit rbZ[!LA 规划审计工作 [= "r<W0 :h,`8 Di Audit documentation: working papers -@&1`@):{ 审计文件:工作底稿 tMj1~
R PNeh#PI6) The work of others ]h9!ei
[ 其他机构的文件 ~LQ[4h<J ! i5F:r| Rely on the work of experts 3CE[( 依靠专家的工作 1=2^90 `8\Ja$ = Rely on the work of internal audit Yct5V,X^ 依靠内部审计工作 n,O5".aa< De_ CF8 3. Internal control [/RM=4Nh5 内部控制 4Tct 0D~ C
5}/4 The evaluation of internal control systems /hv#CB>1x 对内部控制系统的评估 ~svO*o Wa MK}-<
&v Tests of control E
i({`^ 控制测试 Pgp {$ID rp7W
}P+uU Substantive procedures (time, nature, extent) D,ly#Nn 实质性程序(时间,性质,程度) Brd,Eg pe&UQ C^ Transaction cycles: revenue, purchases, inventory, etc. 7
L:7/ 交易周期:收入,采购,库存等。 /Y^8SO4 B8I4[@m>w\ W2wpcc 4.Audit evidence tK%c@gGU9 审计证据 lnbmo Hv ] q~
<= Obtain sufficient, appropriate audit evidence PKq-@F%X 获取足够、适当的审计证据 Dmdy=&G v$w++3H Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7 boJ* 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 KbxR
Lx]w R,@g7p The audit of specific items o'%eI 审计的具体项目 ~=y3Gd
B3 EqM;LgE= Receivables: confirmation #<CIFVH 应收帐款:确认 >adV(V< eR!G[C w- Inventory: counting, cut-off, confirmation of inventory held by third parties Ey&aBYR 存货:数量,减值,第三方持有存货的确认 gmSQcN) 8)0L2KL' Payables: supplier statement reconciliation, confirmation 7uI#
L}y 应付帐款:供应商的申明一致,确认 d @rs3Q1z k<4
P6? Bank and cash: bank confirmation %kU'hz
Lg 银行存款和现金:银行的确认 Q* O<@ '5H4z7) Auditing sampling RB3 zHk% 审计抽样 (%<' A FE m=w2 5.Review
qs=tJ^<<o 复核 Ygkv7>?, W."f8ow Subsequent events _|,{ ^m|d
随后发生的事件 Ttv9"z 4Nmea-!* H
}b\`N[nr N?23 m`3 [6gO Going concern PJ 9%/Nrh 持续关注 ?~2Bi^W5 M$&>5n7 Management representations Q;26V4 与管理层的交涉沟通 0rzVy/Z( LD55n%|0`H Audit finalization and the final review: unadjusted differences u3ds
QU 审核定稿和最后审查:未经调整的差异 if~rp-\P QB 77:E
; Zq/eiB 6. Reporting uu}-"/<~7 报告 2@MN]Low 学会计论坛bbs.xuekuaiji.com wq72%e Appendix
&:!ij 附录 |Cf
mcz(56 Audit procedure ^g!B.ll` 审计程序 5}a
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