1. Assurance engagements and external audit
保证约定和外部审计 ((^sDE6( \xUe/= Materiality, true and fair presentation, reasonable assurance q;:6_Qr 物质性,真实公平的描述,合理的保证 ejO}t:}P n?:= Appointment, removal and resignation of auditors hG_?8:W8HT 审计人员的的任命、免职和辞职 .y&QqxiE
q,3;m[cA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S inl 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7'-j%!#w thqS*I'#g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gXH[$guf 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `+/H^ w?,M}=vg Engagement letter P\&! ] 约定书(委托书) C P3<1~ 3 s>'hn 2. Planning and risk assessment P N*JR 规划和风险评估 OGrBUP HSIvWhg?p General principles EOoZoVdzx 一般原则 A, PlvI 3<?XTv- Plan and perform audits with an attitude of professional skepticism =U.
b% uC 持专业的怀疑态度计划和执行审计工作 1'4J[S\cM K"V:<a Audit risks = inherent risk ×control risk ×detection risk /
V?H4z[G 审计风险=内在风险×控制风险×检查风险 =]>NDWqpHN -[Qvg49jy Risk-based approach ItX5JV) 基于风险的办法 sgr=w+",Q ?K@t0a
Understanding the entity and knowledge of the business !4rPv\ 了解商业的实质和知识 #2:a[
~Lf Ft@Wyo`^ Assessing the risks of material misstatement and fraud +}
mk>e/ 评估材料错报和舞弊的风险 T|"7sPgGR i%#$* Materiality (level), tolerable error ?Mp1~{8 重要性(级别),可容忍误差 ^<0IB#dA %k0EpJE% Analytical procedures R1-k3;v^ 分析程序 .]|Zf!>}s IOK}+C0e Planning an audit G5tday~3 规划审计工作 LjdYsai- b8f+,2Tk Audit documentation: working papers B/"2.,
审计文件:工作底稿 D^Ys)- d `Vq`z]} The work of others s^T+5E&} 其他机构的文件 q
XXGF_Q WjMS5^ _ Rely on the work of experts gZT)pP 依靠专家的工作 nVD
Xj oY`qI nM_ Rely on the work of internal audit (}:C+p
'I 依靠内部审计工作 }xlKonk RH~3M0'0 3. Internal control \O7J=6fn 内部控制 ZB5?!.ND
a)2yE,": The evaluation of internal control systems k*-NsNPw$ 对内部控制系统的评估 mh;X~.98 PG,U6c # Tests of control D*vm
cSf 控制测试 e@F|NCQ.9 *(cU]NUH_ Substantive procedures (time, nature, extent) eFTX6XB:i 实质性程序(时间,性质,程度) ["3df>!f A6ewdT?>, Transaction cycles: revenue, purchases, inventory, etc. Y(GN4@`S 交易周期:收入,采购,库存等。 J<JBdk AH.9A_dG LEh)g[
4.Audit evidence #Nte^E4 审计证据 gY`Nr!O zL s^,x Obtain sufficient, appropriate audit evidence S*%iiD) 获取足够、适当的审计证据 PdY>#Cyh .F0]6#( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "uu)2Xe 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 GoE#Mxh xo =:h3w#_c The audit of specific items {@M14)-x>_ 审计的具体项目 ~"ONAX v5T9Y-{` Receivables: confirmation SZVV40w 应收帐款:确认 dDKqq(9(` H?}wl% Inventory: counting, cut-off, confirmation of inventory held by third parties '=} Y2?( 存货:数量,减值,第三方持有存货的确认 Q:S\0cI0 ~,}s(`~ Payables: supplier statement reconciliation, confirmation @~jxG%y86 应付帐款:供应商的申明一致,确认 )LswSV J(d2:V{
h Bank and cash: bank confirmation ,VD6s!( 银行存款和现金:银行的确认 |*Ot/TvG |#TXE|#ux Auditing sampling [Hcaw
审计抽样 w)S; J,Hv DY><qk 5.Review
T2bnzIi 复核 U($^E}I2( E_[ONm=, Subsequent events K[?R[ 随后发生的事件 B-Y+F "2h5m4 *d
l"wH& @
t@|q Tkrx7Cs( Going concern ,L-C(j 持续关注 >.Q0Tx!P PN\V[#nS Management representations Pi%tsKk% 与管理层的交涉沟通 !b%,'f y) u~71l)LA Audit finalization and the final review: unadjusted differences }%{=].)L 审核定稿和最后审查:未经调整的差异 y<r44a_! v_-ls"l yv
${M u 6. Reporting DyI2Ye 报告 yQS04Bl] 学会计论坛bbs.xuekuaiji.com hZ#
\t Appendix 3@X|Gs'_S 附录 p#b{xK Audit procedure SY6r 8RK 审计程序 oWcACs3fB