1. Assurance engagements and external audit
保证约定和外部审计 OVU+V 0w1a C?7I(b: Materiality, true and fair presentation, reasonable assurance hd_<J]C 物质性,真实公平的描述,合理的保证 vFl06N2 61&A` Appointment, removal and resignation of auditors K_CE.8G&{ 审计人员的的任命、免职和辞职 x10u?@ :B5M#D!dO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i>=!6Hu2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C *U,$8j|} ^mCKRWOP' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b&E9xD/;r 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 45$FcK }(Dt,F` Engagement letter ;n;bap 约定书(委托书) Kz2s{y~? )~H&YINhn 2. Planning and risk assessment 3.<E{E!F 规划和风险评估 pn-`QB:{h Xi81?F?[ General principles
y6N }R 一般原则 SH/^qDT' y#)ad\ Plan and perform audits with an attitude of professional skepticism [}Pi $at 持专业的怀疑态度计划和执行审计工作 <t"|
wYAa_ .GOF0puiM Audit risks = inherent risk ×control risk ×detection risk Zsx\GeE%:
审计风险=内在风险×控制风险×检查风险 vZ/Bzy@| aXRf6:\% Risk-based approach bz\-%$^k 基于风险的办法 {<y.G1<. < r7s,][& Understanding the entity and knowledge of the business :|PgGhW 了解商业的实质和知识 'fr~1pmx#3 CH+mzy Assessing the risks of material misstatement and fraud DRuG5| {I: 评估材料错报和舞弊的风险
xmBGZ4f% k*uLjU Materiality (level), tolerable error 0m
7_#g4$L 重要性(级别),可容忍误差 |.Vs(0O uo[W|Q Analytical procedures p^THoF'~T 分析程序 ?$Jj^/luD 5tQZf'pHfd Planning an audit 5VhJ*^R`y 规划审计工作 w-w
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w Audit documentation: working papers O6Mxp- 审计文件:工作底稿 kYnp$8 l[u=_uaYl The work of others HGl.dO7NU 其他机构的文件 "z9 p(|oZ %8$ldNhV Rely on the work of experts gjDxgNpa 依靠专家的工作 ?:+sjHzXT c=#V*< Rely on the work of internal audit y`8bx94jB 依靠内部审计工作 w$4*/D}Y hG8<@ 3. Internal control G e+T[ 内部控制 f S-PM3 ^g
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The evaluation of internal control systems w~wg[d 对内部控制系统的评估 &"'Z)iWm Ze"m;T Tests of control i$JN
s)I% 控制测试 g`r4f%O C q)Cwc[H Substantive procedures (time, nature, extent) `Y_G*b.Rm 实质性程序(时间,性质,程度) GvI8W)d3,R =:;K nS Transaction cycles: revenue, purchases, inventory, etc. WO!'(" 交易周期:收入,采购,库存等。 B&>
z&!} gi #dSd1\& P87Lo4Rd 4.Audit evidence %_%BbQf 审计证据 X;7hy0Y E_-QGE/1 Obtain sufficient, appropriate audit evidence DVz_;m6) 获取足够、适当的审计证据 V[2} 9|NH5A"H. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2uLBk<m5c 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 Jp"yb`w M2pFXU?] The audit of specific items 2KtK.2; 7 审计的具体项目 PnZC
I!Mw `lA_knS Receivables: confirmation /I &
wh 应收帐款:确认 gfJHB3
@ 6KDm#7J Inventory: counting, cut-off, confirmation of inventory held by third parties SZ1yy[" 存货:数量,减值,第三方持有存货的确认 m^
gxEPJK d<Dm( Payables: supplier statement reconciliation, confirmation -CLBf'a 应付帐款:供应商的申明一致,确认 b} FhC"'i 2{<o1x,
Ym Bank and cash: bank confirmation 'Y0h w 银行存款和现金:银行的确认 .t
7ME{ +E-CsNAZ*" Auditing sampling X m3r)Bm'3 审计抽样 )kD B*(? -G(#,rXk 5.Review
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zU;Bi^m 复核 "h-ZwL 9DdR"r'7 Subsequent events }#h`1 uV 随后发生的事件 jss.j~8 a:Nf+t h@PE:= b/?)_pg Y_)xytJ$ Going concern foUB/&Ee 持续关注 055C1RV% .$fSWlM; Management representations {2 k]$| 与管理层的交涉沟通 z(Z7[#. AuT:snCzR Audit finalization and the final review: unadjusted differences |A\o 审核定稿和最后审查:未经调整的差异 _L
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'aq 6. Reporting
&Ufp8[ 报告 z*B?Hw), 学会计论坛bbs.xuekuaiji.com }bSDhMV; Appendix bYO['ORr@ 附录 pu5%$}dBE Audit procedure 4n"6<cO5q
审计程序 \)?+6D'#