1. Assurance engagements and external audit
保证约定和外部审计 [T]Bf o JqS
r[q Materiality, true and fair presentation, reasonable assurance @,e8t BL 物质性,真实公平的描述,合理的保证 tah}^ _Jy,yMQ^[_ Appointment, removal and resignation of auditors ayeCi8 审计人员的的任命、免职和辞职 ?;RD u[eD C`EY5"N r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %qi%$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KSsWjF}d Qt~B#R.
V Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }hq^+fC? 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 Z'ao[CG Bq{]Eh0% Engagement letter }^9pa
U 约定书(委托书) ,Z5Fea CW;m 2. Planning and risk assessment =y<0UU 规划和风险评估 {G%3*=?,j K:a3+k d General principles 3a^)u-9,x 一般原则 r&Qt_ j.B>v\b_3 Plan and perform audits with an attitude of professional skepticism 2rmNdvvrk 持专业的怀疑态度计划和执行审计工作 f:XfAH3R{ 5{>>,pP& Audit risks = inherent risk ×control risk ×detection risk .R\p[rv& 审计风险=内在风险×控制风险×检查风险 qy&\Xgn;GA W0|_]"K- Risk-based approach Y$+QNi 基于风险的办法 k}s+ca!B b}}y=zO|$ Understanding the entity and knowledge of the business Bj8<@~bX:L 了解商业的实质和知识 9t0Cj/w} 6%UY1Q.? Assessing the risks of material misstatement and fraud C]Q>*=r 评估材料错报和舞弊的风险 &+]x;K 3(o7co-f Materiality (level), tolerable error fyrd`R 重要性(级别),可容忍误差
2+Zti8 !xymoiArp Analytical procedures ])=H 分析程序 OW#_ty_ul %p*`h43; Planning an audit lz}llLb1 规划审计工作 gwJ}]Tf |
+fwvi&a Audit documentation: working papers 3A d*,>! 审计文件:工作底稿 g&kH'fR8 mtIMW9 The work of others {6:&
%V 其他机构的文件 >]-<uT_ PqI![KxZW Rely on the work of experts 7JS#a=D# 依靠专家的工作 8F)=n \ #w;;D7{@m Rely on the work of internal audit 0$l&i=L 依靠内部审计工作 KX=/B=3~ Lrlk* 3. Internal control R}hlDJ/m- 内部控制 cCk1'D|X[e @2?=
3Wf The evaluation of internal control systems @ct#s:t 对内部控制系统的评估 ,8~dz XHZLWh"gS Tests of control O/$ v69: 控制测试 xY+A]Up|w H6{Rd+\Z Substantive procedures (time, nature, extent) 9>IsqYc 实质性程序(时间,性质,程度) aX]y` ],Ab cTX Transaction cycles: revenue, purchases, inventory, etc. QU,?}w'?d 交易周期:收入,采购,库存等。 6# R;HbkO 4L!e=>as"1 9!cW 4.Audit evidence h~:H?p
j3g 审计证据 =@%MV(
A>5S] Obtain sufficient, appropriate audit evidence 9c%(]Rn: 获取足够、适当的审计证据 kHZKj!!R sv@}x[L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h ;jsH! 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 w2'
3S#nZ =O;eY ? The audit of specific items R4yJ.f 审计的具体项目 _4O[[~ ,~iFEaV+ Receivables: confirmation
{<"[D([ 应收帐款:确认 :%pw`b, =V c'SM>7L Inventory: counting, cut-off, confirmation of inventory held by third parties !SN6
?Xy 存货:数量,减值,第三方持有存货的确认 R+C+$?4NG \#HL`R" Payables: supplier statement reconciliation, confirmation .ZM]%[4
应付帐款:供应商的申明一致,确认 ;>sq_4_ D=<t;+| Bank and cash: bank confirmation i;gw=Be 银行存款和现金:银行的确认 2zwuvgiZ p{w}
Auditing sampling g}^4^88=a 审计抽样 Ogn,1nm% (Jm(}X]sh[ 5.Review
zC[i <'h!T 复核 Sv~PXi^`H zv>ZrFl* Subsequent events DM+sjn 随后发生的事件 Q^\{Zg)p m21QN9(i% u)wu=z8 f45x%tha % 34HFrMi Going concern &IxxDvP3k 持续关注 5B_-nYJDt \z<ws&z3`$ Management representations vr5<LNCLQ 与管理层的交涉沟通 ':9%3Wq]j DX7Ou%P,mg Audit finalization and the final review: unadjusted differences m/SJ4op$ 审核定稿和最后审查:未经调整的差异 N. It
yV 9_I[o.q zS#f%{ 6. Reporting ] `b<" 报告 qQ3]E][/ 学会计论坛bbs.xuekuaiji.com BHIZHp Appendix bf&.rJ0 附录 e-YGuWGN7 Audit procedure zEnC[~
W 审计程序 30wYc &H