1. Assurance engagements and external audit
保证约定和外部审计 v
WhtClJ3 /1OhW>W3eH Materiality, true and fair presentation, reasonable assurance _FVIN;! 物质性,真实公平的描述,合理的保证 i,)kI 7
'f> Appointment, removal and resignation of auditors E3gQ`+wNg? 审计人员的的任命、免职和辞职 0e}LZ,9e oa9T3gQ? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eA+6-'qN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |J6CH87> :^ cA\2= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5,mb]v0k 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 5k\61(*s #[i({1
`^L Engagement letter ,$*IJeKx 约定书(委托书) -AffKo T
%cN(0@ 2. Planning and risk assessment ;XTP^W!6f 规划和风险评估 Pd@?(WQ ZM)a4h,kcm General principles sXfx[)T< 一般原则 M@gm.)d kj-Sd^ Plan and perform audits with an attitude of professional skepticism s\KV\5\o 持专业的怀疑态度计划和执行审计工作 : 0%V:B F-ijGGL# Audit risks = inherent risk ×control risk ×detection risk )D#*Q~ 审计风险=内在风险×控制风险×检查风险 N:d" {k 4~Z\tP|Q. Risk-based approach VvPTL8Z 基于风险的办法 U9;AU]A /[us;=CM Understanding the entity and knowledge of the business $MP'j9-S? 了解商业的实质和知识 C"YM"9JSJ YxsWY7J Assessing the risks of material misstatement and fraud Q*lZ;~R 评估材料错报和舞弊的风险 ,7/N=mz JM!o(zbt Materiality (level), tolerable error gN(8T_r 重要性(级别),可容忍误差 #|gt(p]C 2>UyA.m0 Analytical procedures tt`b+NOH> 分析程序 3
D+dM0wM 8-po| Planning an audit
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$/-; 规划审计工作 g8B@M*JA 3UBG?%!$f Audit documentation: working papers SFh6'v'1N@ 审计文件:工作底稿 {
\Q'eL8 =m1B1St 2 The work of others VV?KJz=,W= 其他机构的文件 z?+N3p9 j4Lf6aUOX Rely on the work of experts 'GNT'y_ 依靠专家的工作 /tV)8pEj G#K=n Rely on the work of internal audit ~I!7]i]"*? 依靠内部审计工作 J;G+6C$: !v94FkS> 3. Internal control i"zWv@1z 内部控制 6R#
f 8 U?H!:?,C The evaluation of internal control systems $0{c=r9 对内部控制系统的评估 bl:.D~@ UX(#C,qgG Tests of control 1'Kn:I 控制测试 V~ZAs+(2Z up`!r;5- Substantive procedures (time, nature, extent) Li iQ;x 实质性程序(时间,性质,程度) elw<
(<u` n Hy| Transaction cycles: revenue, purchases, inventory, etc. Xgc@cwd 交易周期:收入,采购,库存等。 RXLD5$s^ s8eFEi nKufVe 4.Audit evidence p]IF=~b 审计证据 %?R}sUo @
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\: Obtain sufficient, appropriate audit evidence }<A\> 获取足够、适当的审计证据 <+pwGKtD ;aWH`^{i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BPe5c :z 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 tecCU[O |%we@
E The audit of specific items oJ>]=^?k 审计的具体项目 GuNzrKDr d z&8$(f, Receivables: confirmation TDk' 应收帐款:确认 fD]}&xc ^6oz3+ Inventory: counting, cut-off, confirmation of inventory held by third parties K`768%q
存货:数量,减值,第三方持有存货的确认 6:#zlKYJ 3<CCC+47 Payables: supplier statement reconciliation, confirmation >
QDmSy*& 应付帐款:供应商的申明一致,确认 E"nIC,VZ 9JpPas$] Bank and cash: bank confirmation | Fm( 银行存款和现金:银行的确认 'eZUNX Kbrb;r59 Auditing sampling DHd9yP9- 审计抽样 M)#aX|%Mh ab:
yH ') 5.Review
j"9bt GX 复核 fOtL6/? u-$(TyDEl| Subsequent events V31<~&O~% 随后发生的事件 :q<8:,rP S{7A3
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_ Going concern CMI%jyiX 持续关注 NVAt-u0LB s(o{SC'tt Management representations 4U*J{''L 与管理层的交涉沟通 Xk8+m> odD^xg"L
Audit finalization and the final review: unadjusted differences =rM
T1 审核定稿和最后审查:未经调整的差异 D4$;jz,, ! av
B &Z K?8{y 6. Reporting
pQKR 报告 tXV9+AJ 学会计论坛bbs.xuekuaiji.com ?~Fk_#jz,@ Appendix ^OnU;8IC 附录 w$MFCJ:p& Audit procedure <,$(,RX 审计程序 F#*vJb)