1. Assurance engagements and external audit
保证约定和外部审计 }Z~pfm_S " 8~f Materiality, true and fair presentation, reasonable assurance 8 /:X&
& 物质性,真实公平的描述,合理的保证 |6\FI? 7vB9K _wCI Appointment, removal and resignation of auditors 6$xo# }8 审计人员的的任命、免职和辞职 >FK)p
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ZI6> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion S
jC)6mo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
4WBoZJ a!s.850@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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Z 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 ?yK%]1O G_7ks]u- Engagement letter f(w#LuW< 约定书(委托书) %fex
uy4 ]%vGC^ 2. Planning and risk assessment A8A:@-e8A 规划和风险评估 9-X{x95] nN(D
7wk General principles Q6s5#7h'"
一般原则 -(%ar%~Zd Q"l"p:n%n Plan and perform audits with an attitude of professional skepticism ^Yg|P&e(; 持专业的怀疑态度计划和执行审计工作 8AC.2v?_ s$2l"|h>B Audit risks = inherent risk ×control risk ×detection risk Q]2sj: 审计风险=内在风险×控制风险×检查风险 Tye$na&$} /ej/&x15 Risk-based approach 7g4M/?H}K 基于风险的办法 b7>,-O {7ZtOe Understanding the entity and knowledge of the business L*SSv
wSL 了解商业的实质和知识 5<:VJC< zx_O"0{5 Assessing the risks of material misstatement and fraud #NVF\ 评估材料错报和舞弊的风险 S4aHce5PXA G{&yzHAuae Materiality (level), tolerable error /eU1(oo&`5 重要性(级别),可容忍误差 B~'VDOG$Z D:RBq\8 Analytical procedures e$FAhwpo
n 分析程序
01UR ~_# Y,)S!z Planning an audit %Mb(
c+7 规划审计工作 #*7/05) Jfixm=.6 Audit documentation: working papers K@$L~G 审计文件:工作底稿 GWA!Ab'<U >TQBRA;' The work of others b[&,
%Sm+6 其他机构的文件 avbr7
X( I[cV"BDa Rely on the work of experts i?i7T` 依靠专家的工作 #<PA-
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JQt#[9l Rely on the work of internal audit zvK5Zxl 依靠内部审计工作 x(/@Pt2B \+evZ{Pu 3. Internal control Fv7%TK{oe 内部控制 bCaPJ!ZO CL@h!h554_ The evaluation of internal control systems #.<F 5
对内部控制系统的评估 !
=h|&Vta *n|0\V< Tests of control _w5~/PbWt 控制测试 Kn!0S<ssR SJ WP8+ Substantive procedures (time, nature, extent) mB|mt+ 实质性程序(时间,性质,程度) l3Bxi1k[C U<,Kw6K Transaction cycles: revenue, purchases, inventory, etc. k1$2a8ja 交易周期:收入,采购,库存等。 "<jEI /
&8_#hne_ <@AsCiQF 4.Audit evidence pJ*#aH[ySP 审计证据 @BHS5^| yzM+28}L<I Obtain sufficient, appropriate audit evidence 1uS>{M 获取足够、适当的审计证据 w#G=Z_Tt 4gkV]"
H! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ignv|TYG 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 >%p
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x The audit of specific items
>2Qqa;nx| 审计的具体项目 p,AD!~n` -
C'X4C+ Receivables: confirmation kFIB lPV 应收帐款:确认 vb"dX0)< Pdm6u73 Inventory: counting, cut-off, confirmation of inventory held by third parties yL3<X w| 存货:数量,减值,第三方持有存货的确认 ?"8A^
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f79 Payables: supplier statement reconciliation, confirmation _l{5'm 应付帐款:供应商的申明一致,确认 +
S5_J&~ L]}RSE2 Bank and cash: bank confirmation k'I_,Z<, 银行存款和现金:银行的确认 UK<DcM~n IL6f~! Auditing sampling Ualq>J5-m- 审计抽样 (~pEro]?+) F)5B[.ce 5.Review
C8W`Oly:] 复核 }
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x/L Subsequent events 7+!7]'V 随后发生的事件 $H:h(ia: GWqY$YT J_[[BJ&}x ~q T1<k -^jLU
FC Going concern FqUt uN
持续关注 eZod}~J8 Gxa.<E^k Management representations C.B}Py+
与管理层的交涉沟通 )< a8a@ +l?ro[#6&. Audit finalization and the final review: unadjusted differences "QFADk1 审核定稿和最后审查:未经调整的差异 6p=x gk-q -b>O4_N ]vkHU6d 6. Reporting )4_6\VaM 报告 w$;*~Qc 学会计论坛bbs.xuekuaiji.com aLk2#1$g Appendix qddT9U|8~ 附录 2l(j
4~g Audit procedure kbT-Oz 2 审计程序 JX0_UU