1. Assurance engagements and external audit
保证约定和外部审计 G"|`&r@ 's_[#a;Vp Materiality, true and fair presentation, reasonable assurance 38l 8n. 物质性,真实公平的描述,合理的保证 ;2jH;$HZ |g,99YIv> Appointment, removal and resignation of auditors ].r~?9'/ 审计人员的的任命、免职和辞职 JOFQyhY0>m ?0J&U4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7/b\NLeJ' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y0_z_S#gO :ExCGS[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C
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xsh 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 BMs?+ G3_HX<|f* Engagement letter %"CF-K@th 约定书(委托书) ^9fY%98 x,: DL)$1 2. Planning and risk assessment PEDV9u[A 规划和风险评估 L|
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o`ep{<t General principles q)PLc{N
O 一般原则 c%@<
h6 iV2v<ap.n Plan and perform audits with an attitude of professional skepticism !@3"vd{^ 持专业的怀疑态度计划和执行审计工作 ^Cy=L] ~6Pv5DKq Audit risks = inherent risk ×control risk ×detection risk 7*\CfqrU 审计风险=内在风险×控制风险×检查风险
#bCQEhCy 5u=>~yK+ Risk-based approach [D_s`'t
g 基于风险的办法
Ci(c`1av *!m(oP Understanding the entity and knowledge of the business V
0z`p" 了解商业的实质和知识 []b=
xRJM c$^~7.~{Qy Assessing the risks of material misstatement and fraud E)F#Z=) 评估材料错报和舞弊的风险 <\`qRz0/ C8t;E` Materiality (level), tolerable error r&3EM[*Iw 重要性(级别),可容忍误差 )0?u_Z]w9 Nbb2wr9A Analytical procedures tE WolO[\ 分析程序 ex6QHUQ ^?5HagA Planning an audit pc2;2^U_ 规划审计工作 w8}jmpnI w:aV2
Audit documentation: working papers 10IX84 审计文件:工作底稿 *BHp?cn;F2 pS+hE4D The work of others O;+
sAt 其他机构的文件 )|wC 1J!L :hTmt{LjN Rely on the work of experts kX%vTl7F 依靠专家的工作 ]FEDAGu d.yATP Rely on the work of internal audit %f 5c,} 依靠内部审计工作 %>-?oor rT(b t~Z 3. Internal control s"5wnp6pW 内部控制 %l[]n;*$ QjOY1Xze The evaluation of internal control systems bF'J
m*f 对内部控制系统的评估 )F+wk"`+6 0K4A0s_R` Tests of control MO%+rf0~w 控制测试 Fv<3VKueK[ NA=m<n# Substantive procedures (time, nature, extent) `Wd4d2aLG 实质性程序(时间,性质,程度)
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yJ~ Transaction cycles: revenue, purchases, inventory, etc. 2Mu@P8O& 交易周期:收入,采购,库存等。 aC94g7)` dkg|
kw' L)c]i'WZ 4.Audit evidence c 5 `74g 审计证据 \aN7[>R.Q Je4hQJ<h Obtain sufficient, appropriate audit evidence OlP1Zd/l 获取足够、适当的审计证据 -"rANP-UI nK}-^Ur Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1`GW>ZKv 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 _r
g*K qOv`&%txW The audit of specific items Nq1YFI>W 审计的具体项目 }W0_eQ 7{\6EC}d[& Receivables: confirmation WO6R04+WV 应收帐款:确认 kD(#LM<9s i.{.koH< Inventory: counting, cut-off, confirmation of inventory held by third parties 2~R%_r+< 存货:数量,减值,第三方持有存货的确认 8jY<S+[o _2hZGC%&E Payables: supplier statement reconciliation, confirmation |
{Q}:_/q 应付帐款:供应商的申明一致,确认 B=~uJUr wg<t*6&'x Bank and cash: bank confirmation 2f
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P 银行存款和现金:银行的确认 yK
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)%i ~n$\[rQ Auditing sampling kbo9nY1k
g 审计抽样 v
6s]X*l? izzX$O[=: 5.Review
Y]7 6y>|e 复核 Xzl$Qc ^*w}+tB Subsequent events 51tZ:-1! 随后发生的事件 @,9YF}
@_wJN Qo` k136n#KN1 t37<<5A #lO ^PK Going concern %j/pln& 持续关注 Sp2DpGs~ virt[5w Management representations vqZBDQ0 与管理层的交涉沟通 U }AIOtUw I E{:{b\ Audit finalization and the final review: unadjusted differences z,bK.KFSs 审核定稿和最后审查:未经调整的差异 lF
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\ 6. Reporting T0~~0G)k 报告 1 e]D=2y 学会计论坛bbs.xuekuaiji.com "l hj1zZ Appendix
=k>fW7e 附录 e^,
IZ{ Audit procedure t fD7!N{ 审计程序 [H{@<*