1. Assurance engagements and external audit
保证约定和外部审计 ?dsf@\ S<eZ d./p6 Materiality, true and fair presentation, reasonable assurance q%-&[%l 物质性,真实公平的描述,合理的保证 [jl2\3* MSZ!W(7,< Appointment, removal and resignation of auditors -
DP8NTl" 审计人员的的任命、免职和辞职 (0E U3w?] Dac ^*k=D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <i}q=%W!1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "xvtqi,R ^:4L6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'e.q
7Jpd 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 vWU%ST $%g\YdC Engagement letter 908ayfV
I 约定书(委托书) 7qP4B9S
8jy-z"jc 2. Planning and risk assessment rIeM+h7W n 规划和风险评估 &/](HLdF ,b<9?PM
General principles w]};0v&\~s 一般原则 eo1&.FQu jHAWK9fa Plan and perform audits with an attitude of professional skepticism k)`$%[K8 持专业的怀疑态度计划和执行审计工作 99^AT*ByY @Q;i.u{V Audit risks = inherent risk ×control risk ×detection risk f.||P
H 审计风险=内在风险×控制风险×检查风险
=/6p#d*0 ^ED"rMI Risk-based approach LZ~2=Y<
U( 基于风险的办法 nVxq72o@ Bv^+d\*1 Understanding the entity and knowledge of the business tM&n3MWQ 了解商业的实质和知识 $ZQ"({<w<g X[V?T>jsM Assessing the risks of material misstatement and fraud Z'Kd^`mt 9 评估材料错报和舞弊的风险 Ptx,2e&Hq BwC<rOU Materiality (level), tolerable error bxAsV/j 重要性(级别),可容忍误差 hUVk54~
l Q[M (Wqg Analytical procedures >SvDgeg_7f 分析程序 uie~' K\y QhsMd-v Planning an audit @]f3|>I 规划审计工作 \e<m SR %c]nWR+/ Audit documentation: working papers oEJaH 审计文件:工作底稿 <B!'3C(
P NCa~#i:F8 The work of others wW-A b 其他机构的文件 ]/Vh{d|I& +UzXN$73 Rely on the work of experts !"Q
b}g 依靠专家的工作 h40'@u^W 8O6_iGTBh Rely on the work of internal audit *C\(wL 依靠内部审计工作 6O9iEc,HM Z!=
L 3. Internal control Q!yb16J 内部控制 5G#$c'A{4 .`,F The evaluation of internal control systems .U9R># 对内部控制系统的评估 6
}! Z" vQ 4}WtvA Tests of control G$C}?"
l 控制测试 uFZ~
q +R*Hi Substantive procedures (time, nature, extent) 4U?<vby 实质性程序(时间,性质,程度) bni)Qw b6"}"b
G Transaction cycles: revenue, purchases, inventory, etc. R:~(Z? 交易周期:收入,采购,库存等。 T"?Y5t`( RvyuGU daslaa_A 4.Audit evidence o@9+mM"B) 审计证据
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2uP9 Obtain sufficient, appropriate audit evidence XA)'=L!^ 获取足够、适当的审计证据 o)&"Rf >7'+ye6z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1a$IrQE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }_}KVI BC! 6O/kr The audit of specific items XE1$K_m 审计的具体项目 H_w%'v & 4(=kE>n} Receivables: confirmation XWUP= D~ 应收帐款:确认 r|GY]9 Izn
T|l^ Inventory: counting, cut-off, confirmation of inventory held by third parties QXVC\@ 存货:数量,减值,第三方持有存货的确认 l!?yu]Yon
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6 Payables: supplier statement reconciliation, confirmation
l{$[}< 应付帐款:供应商的申明一致,确认 ?59'dGnz_ f+x
;: Bank and cash: bank confirmation V}"
g~= 银行存款和现金:银行的确认 CqFeF?xd8h $wV1*$1NM Auditing sampling ,%[4j9#!_ 审计抽样 gKo%(6{n~ raE
Mm 5.Review
~_>cM c 复核 D!F 2l_ 3[d>&xk@$ Subsequent events E.`6oX\L| 随后发生的事件 5u$ D/*
Eb G:IP? z] .[:VSM7T r37[)kJ pKT2^Q}-h Going concern G.\l qYrXU 持续关注 vXv;1T BRS#Fl: Management representations NHm]`R, 与管理层的交涉沟通 ]~0}=,H$N XNehP
ZYS Audit finalization and the final review: unadjusted differences epg#HNP7^Y 审核定稿和最后审查:未经调整的差异 $f$|6jM v2)g 1sXd 8wK ~
i 6. Reporting S6xgiem 报告 ?o*I9
[Z) 学会计论坛bbs.xuekuaiji.com PuL<^aJ Appendix =*Z5!W'd 附录 Y?K{(szo ? Audit procedure (JUZCP/ \ 审计程序 ZnW@YC#9