1. Assurance engagements and external audit
保证约定和外部审计 )WzCUYE 1/ q`{.2yV Materiality, true and fair presentation, reasonable assurance t ?{B* 物质性,真实公平的描述,合理的保证 X)|%[aX}q BpKP]V Appointment, removal and resignation of auditors 9R E;50h 审计人员的的任命、免职和辞职 Oc8+an1m 7eq;dNB@gq Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TLkkB09fvk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J5\> 8I,a 4@VX%5uy Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Nd0Wt4= 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 v(0vP}[Q7E 8(+X0} Engagement letter qaQ 约定书(委托书) (z.Vwl5 :@p`E}1r{ 2. Planning and risk assessment rXaL1`
t* 规划和风险评估 oL~Yrb%R s}A]lY General principles w(@`g/b 一般原则 Wqqo8Y~fq tF'67,~W Plan and perform audits with an attitude of professional skepticism
!]`]67lC 持专业的怀疑态度计划和执行审计工作 ar{e<&Bny mEqV&M1;7l Audit risks = inherent risk ×control risk ×detection risk WRnUF[y+) 审计风险=内在风险×控制风险×检查风险 5-g0 2g ,CdI.kV>o2 Risk-based approach kj[[78 基于风险的办法 Tu"yoF *[jaI-~S Understanding the entity and knowledge of the business _,'UP>Si 了解商业的实质和知识 81KtK[?b J)(pGS@ Assessing the risks of material misstatement and fraud Ne4A 评估材料错报和舞弊的风险 6$zUFIk \K4m~e@! Materiality (level), tolerable error ]f\rB8k|& 重要性(级别),可容忍误差 /2z2a-!r `?>OY&( Analytical procedures *7Mr ng 分析程序 R:fu n, _6|b0*jv'& Planning an audit V2bod=&Lc 规划审计工作 @3G3l|~> {Cd*y6lI Audit documentation: working papers XR+2|o 审计文件:工作底稿 ~jPe9 [m"X*ZF The work of others "47nc1T+n 其他机构的文件 H
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%) Rely on the work of experts O
8fh'6 依靠专家的工作 .FC1:y<aO =l\D7s Rely on the work of internal audit 59)PJ0E 依靠内部审计工作 bySw#h_ 2{%BQq>C 3. Internal control oi!E
v_h 内部控制 BvYJ!V
j -}>Q0d ) The evaluation of internal control systems ':fVb3A[*d 对内部控制系统的评估
d2(n3Xf 4v{gc/g Tests of control e5AiIVlv 控制测试 ^yfT7050 ._nhW* Substantive procedures (time, nature, extent) 7_|zMk.J* 实质性程序(时间,性质,程度) sPhh#VCw{ TcqqAc Transaction cycles: revenue, purchases, inventory, etc. ycH=L8 交易周期:收入,采购,库存等。 :8rqTBa` 4u;W1=+Vn B EY}mR] 4.Audit evidence } o=g) 审计证据 `fL$t0" tV T(!&( Obtain sufficient, appropriate audit evidence /1^%32c 获取足够、适当的审计证据 1M+mH#? P3:hGmk8|j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -PX {W)Aw 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 FPu,sz8 S |B7HS5 The audit of specific items 6 g!t1%Kb 审计的具体项目 ge E7<"m% j#Y8h5r Receivables: confirmation e06r5%|.% 应收帐款:确认 -dza_{&+iZ }6o` in>M Inventory: counting, cut-off, confirmation of inventory held by third parties , n+dB2\ 存货:数量,减值,第三方持有存货的确认 GB{%4)%6 BO1Mz=q Payables: supplier statement reconciliation, confirmation Va{`es)hky 应付帐款:供应商的申明一致,确认 0R; ;
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&Kd| Bank and cash: bank confirmation {5RM)J1 银行存款和现金:银行的确认
T%:}/@ 1_F2{n:yp Auditing sampling <8'}H`w% 审计抽样 "eBpSV>nnQ
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3!s 5.Review
z S^:Ng5 复核 QYg2'`( ;ASlsUE\) Subsequent events R@ihN?k 随后发生的事件 eE7+fMP{ d^,u"Z9P QupCr/Hs $L3UDX+F Xo'_|-N+ Going concern 5I@< 6S&X 持续关注 WJl&Vyl2FL oo<,hOv Management representations SkS
vu} 与管理层的交涉沟通 Qxt,@<IK 9CxU:;3 Audit finalization and the final review: unadjusted differences Y68oBUd_E 审核定稿和最后审查:未经调整的差异 $My%7S/3 yV_aza VBy=X\w] 6. Reporting A5z5e#
,u 报告 P)Sw`^d
学会计论坛bbs.xuekuaiji.com qA5tMZ^w Appendix t}]=5)9< 附录 Z+E@B>D7A^ Audit procedure s:6H^DQ"C 审计程序 @/7tN3O