1. Assurance engagements and external audit
保证约定和外部审计 @Ys(j$U't :c!7rh7O Materiality, true and fair presentation, reasonable assurance tqmM7$}}P 物质性,真实公平的描述,合理的保证 1 mFc]1W P+%O]v1 Ob Appointment, removal and resignation of auditors WN?!(r<qA_ 审计人员的的任命、免职和辞职 nm*1JA.: G"O%u|7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RVXRF_I 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f|m.v
+7k E$F)z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \7$m[h{l 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^A8ZT0^7 Mf%/t HK Engagement letter zOg#=ql 约定书(委托书) n"@3d.21 WxWgY}` 2. Planning and risk assessment E4T?8TO$o% 规划和风险评估 pZlBpGQf !CPv{c`|qg General principles !D7\$
g6g 一般原则
AWh{dM Plan and perform audits with an attitude of professional skepticism FT[wa-b 持专业的怀疑态度计划和执行审计工作 SKD!V6S CW
*6 -q Audit risks = inherent risk ×control risk ×detection risk [0m'a\YE9 审计风险=内在风险×控制风险×检查风险
O|4~$7 iBV*GW Risk-based approach feQ_dA q 基于风险的办法 ;yBq'_e3 cK@O)Ko} Understanding the entity and knowledge of the business tE(x8>5A: 了解商业的实质和知识 XxB*lX Af5In9WB5 Assessing the risks of material misstatement and fraud uLe+1`Y5Ux 评估材料错报和舞弊的风险 dQ/Xs.8 AJCWp4, Materiality (level), tolerable error " &p\pR~ 重要性(级别),可容忍误差 iMk`t:!;#" |os2@G$ Analytical procedures s^L\hr 分析程序 e%wbUr]c2 azj<aaH Planning an audit Z TjlGU ` 规划审计工作 &fiDmUxj ]A<\d Audit documentation: working papers ln3x1^! 审计文件:工作底稿
&XrF#s hL67g The work of others SY>N-fW\H: 其他机构的文件 T/-PSfbkj }9 qsPn Rely on the work of experts :bLGDEC 依靠专家的工作 goRoi\z $ bnB}VRal Rely on the work of internal audit @<>](4D 依靠内部审计工作 Qy0bp;V/ 2>ce(4Gky 3. Internal control ZZ[5Z=te? 内部控制 9 I]*T gl2~6"dc The evaluation of internal control systems r[EN`AxDb 对内部控制系统的评估 n;v8Vc' c6BaC@2 Tests of control 4&$hBn=! 控制测试 V9B $_j4 2=["jP!B Substantive procedures (time, nature, extent) >
'Y] C\ 实质性程序(时间,性质,程度) < g6
[mS e0v&wSi Transaction cycles: revenue, purchases, inventory, etc. OwSr`2'9 交易周期:收入,采购,库存等。 ~Z.lvdA_5 @HIC i] n?kU 4.Audit evidence Kc{fT^E 审计证据 Vwm\a]s h=d&@k\g Obtain sufficient, appropriate audit evidence > {fX;l 获取足够、适当的审计证据 ApU5,R0 !Aj_r^[X` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 42Kzdo|} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -qid. ZiVT c/b The audit of specific items {^MR^4&}( 审计的具体项目 @
B+ ,((5|MbM/ Receivables: confirmation h7gH4L!'u 应收帐款:确认 Mtt
VgNV ]C5JP~#z Inventory: counting, cut-off, confirmation of inventory held by third parties T3'dfe U 存货:数量,减值,第三方持有存货的确认 2)
4{ N-_2d*l 3 Payables: supplier statement reconciliation, confirmation ~q-|cl< 应付帐款:供应商的申明一致,确认 crZ\:LeJ - bFz Bank and cash: bank confirmation 3<'SnP3mY 银行存款和现金:银行的确认 //V?rs ;v8,r#4 Auditing sampling TyGXDU 审计抽样 h r* KDT^!
LL kAA?P 5.Review
O3Ks|%1 复核 oBAD4qK .i[Tp6'%, Subsequent events JMO"(? 随后发生的事件 H'Z[3e }tc,3>/ ,+zLFQC0@ -kQ{~">w h2h$
UZIv Going concern ?z
Ms; 持续关注 QJOP *<O D&Ngg)_Mq Management representations IE'OK 与管理层的交涉沟通 u )
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A{*~Ng Audit finalization and the final review: unadjusted differences JGH9b!}-1 审核定稿和最后审查:未经调整的差异 K _O3Dc
Q d~GT w: {9'"!fH 6. Reporting gy9!T(z 报告 NoDq4>
学会计论坛bbs.xuekuaiji.com [x-Z)Q.5 Appendix =We}&80x 附录 3#0nus|=S Audit procedure '<4OA!,^) 审计程序 }JrM!'