1. Assurance engagements and external audit
保证约定和外部审计 PmR~c, Ezi-VGjr]
Materiality, true and fair presentation, reasonable assurance q-rB2 物质性,真实公平的描述,合理的保证 mCWhUBghR Hsihytdj Appointment, removal and resignation of auditors p<&Xd}]"^W 审计人员的的任命、免职和辞职 js8{]04y K^ 3co Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LS5vW|]w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rC7``#5 TeWMp6u,r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pf$pt 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 W?We6.%
h@@nR(<i Engagement letter Fk6x<^Q<w 约定书(委托书) cPl`2&p +R\vgE68 2. Planning and risk assessment nD0}wiL{ 规划和风险评估 @_"9D y Y% wBInq~K_ General principles Bcjx>#3?L 一般原则 NziZTU} dDD<E?TjD Plan and perform audits with an attitude of professional skepticism /% I7Vc 持专业的怀疑态度计划和执行审计工作 Lj"A4i_ xESjM1A) Audit risks = inherent risk ×control risk ×detection risk nZ_v/?O 审计风险=内在风险×控制风险×检查风险 Maqf[
Vky A+&xMM2Wj Risk-based approach g!`3{
/4 基于风险的办法 c=;:R0_'t Cv*x2KF
G Understanding the entity and knowledge of the business ;),BW g 了解商业的实质和知识 Y
9=(zOqv M^7MU}5w Assessing the risks of material misstatement and fraud >;#=gM 评估材料错报和舞弊的风险 4#(ZNP 8$c bVMjh Materiality (level), tolerable error jS!`2li?{ 重要性(级别),可容忍误差 ;oxAe<VIj Ox#Q2W@Uy Analytical procedures }%-t+Tf, 分析程序 ai'4_ ]O
TH"*j Planning an audit JTqq0OD} 规划审计工作 n q19Q) GI7=xh Audit documentation: working papers M('d-Q{B7L 审计文件:工作底稿 2T)sXB u CN2_bz The work of others K?4FT$9G 其他机构的文件 !>(RK"KWq] SMf+qiM-E Rely on the work of experts vZ#!uU^a: 依靠专家的工作 !$g+F(:(c u=&Bmn_ Rely on the work of internal audit O%f8I'u$ 依靠内部审计工作 d vOJW". Y
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3. Internal control _ OaRY] 内部控制 m9md|
yS W"Jn(:& The evaluation of internal control systems #Y93y\ 对内部控制系统的评估 Qpt&3_ .5Q:Xp Tests of control '(#g1H3 控制测试 aj~bt-cE eV6o3u:9 Substantive procedures (time, nature, extent) 1#
t6`N]?V 实质性程序(时间,性质,程度) &*&?0ov^" S)A'Y]2X Transaction cycles: revenue, purchases, inventory, etc. #)`A7 $/, 交易周期:收入,采购,库存等。 =/+#PVO Dz_eB"} "%@uO)A / 4.Audit evidence 7W9~1
.SC 审计证据 ~ ~8rI[/ h7;bclU Obtain sufficient, appropriate audit evidence uD["{?H 获取足够、适当的审计证据 }'=h4yI g6sjc,` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \m@Y WO?L 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *mBJ?{ ! 4S
L_-Hm. The audit of specific items |z^pL1Z]5 审计的具体项目 b>~RSO* yu
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\ Receivables: confirmation DI&MC9j( 应收帐款:确认 kA7(CqUW Jbp5'e
_ Inventory: counting, cut-off, confirmation of inventory held by third parties -)<m
S 存货:数量,减值,第三方持有存货的确认 ,fnsE^}.U t#<KxwhcN Payables: supplier statement reconciliation, confirmation u8OxD 应付帐款:供应商的申明一致,确认 IbWPlbH "]t>ZT:OJ Bank and cash: bank confirmation }.:d#]g8 银行存款和现金:银行的确认 mjEs5XCC" HPa|uDVv Auditing sampling 2[dIOb4b
审计抽样 aQcN&UA@ `W[+%b 5.Review
4VIg>EL* 复核 o&^NwgRCF 4w{-'M.B Subsequent events o@dy:AR 随后发生的事件 Qa$NBNxKl #@Ujx_F eO{@@?/y z };ZxN GM}C]MVD Going concern 4&N$: j< 持续关注 <{019Oa
C(]'&~}( Management representations +$(0w35V5 与管理层的交涉沟通 WF/l7u#4i '; /84j-3F Audit finalization and the final review: unadjusted differences n9fk,3 审核定稿和最后审查:未经调整的差异 )&.!3y 660 yx0Q+Sm1: ?mOg@) wx 6. Reporting 8Inx/>eOI 报告 id?_>9@P 学会计论坛bbs.xuekuaiji.com a{_ KSg Appendix {Bvm'lq` 附录 d,R6` i Audit procedure 8^w/HCC8O 审计程序 uu>lDvR*