1. Assurance engagements and external audit
保证约定和外部审计 P5#r,:zL eL\;Nf+Zp Materiality, true and fair presentation, reasonable assurance :h&fbBH 物质性,真实公平的描述,合理的保证 f/Hm{<BY
( 2n>A D_ Appointment, removal and resignation of auditors d\61;C 审计人员的的任命、免职和辞职 NN
E<L;u 5i1>I=N Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fbL\?S,w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ae0>
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Z1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D[mSmpjE6& 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 ~YRDyQ:%T OQ>x5?um
Engagement letter #&m0WI1 约定书(委托书)
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&i.b+^ ;ml)l~~YU 2. Planning and risk assessment u
a~CEs 规划和风险评估 4x;/HEb7? vpld*TL* General principles p Wt)
A 一般原则 k-HCeZ vt;{9\Y Plan and perform audits with an attitude of professional skepticism f3H ed 持专业的怀疑态度计划和执行审计工作 L2pp6bW 9v}G{mQ# Audit risks = inherent risk ×control risk ×detection risk 7A\~)U@ 审计风险=内在风险×控制风险×检查风险 MwR0@S}* N\#MwLm Risk-based approach z(fAnn
T? 基于风险的办法 & M~`:R Fx
$Q;H!. Understanding the entity and knowledge of the business ld^=#]g 了解商业的实质和知识 qZh1`\G P '>SmQ Assessing the risks of material misstatement and fraud B|4X}*@SX 评估材料错报和舞弊的风险 5fm?Lxr&? 9
P~\Mpk Materiality (level), tolerable error >OG:vw)E 重要性(级别),可容忍误差 q&Gz ] 0qo)."V{ Analytical procedures {iv<w8CU) 分析程序 $`wMX{ 1 29q`u; Planning an audit cu%
C" 规划审计工作 Yb/i{@AJ F6K4#t+9 Audit documentation: working papers t: IN,Kl4 审计文件:工作底稿 AwTJJ0>
"bm The work of others X83 w@-$} 其他机构的文件 g q}I[N >j'ZPwj^ Rely on the work of experts Ci<ATho 依靠专家的工作 .9"Y_/0 3nu^l'WQ Rely on the work of internal audit qWx][D" 依靠内部审计工作 @EDs~ lPv Fb4`| 3. Internal control m<w"T7 内部控制 `8I&7c
qR8u$2}NY The evaluation of internal control systems .>mr%#p 对内部控制系统的评估 5e}A@GyC CXO2N1~(J Tests of control e+j)~RBnu3 控制测试 ,uPJ_oZs '/$d0`3B> Substantive procedures (time, nature, extent) '2laTl]` 实质性程序(时间,性质,程度) ~>:Z6Le@ <TE%Prd}` Transaction cycles: revenue, purchases, inventory, etc. g"L|n7_b 交易周期:收入,采购,库存等。
>^Yq|~[ Qhw^S* l%`F&8K 4.Audit evidence hTM[8 ~<^ 审计证据 0q*r PZm:T+5H Obtain sufficient, appropriate audit evidence `KCh*i 获取足够、适当的审计证据 c=
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" V %_4% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Hw|AA?,0- 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 {XWZ<OjG 2PeR The audit of specific items :gB[O>'<m 审计的具体项目 <N`
J`J-[ 1=nUW": Receivables: confirmation rC7``#5 应收帐款:确认 TeWMp6u,r Hzhceeh_+ Inventory: counting, cut-off, confirmation of inventory held by third parties Mze;k3 存货:数量,减值,第三方持有存货的确认 [tH-D$V 8UMFq Payables: supplier statement reconciliation, confirmation 1tJg#/? 应付帐款:供应商的申明一致,确认 d @*GUmJ g1UGd Bank and cash: bank confirmation iajX ~kv 银行存款和现金:银行的确认 xy<`#
] )"u+ Auditing sampling -\y-qHgb/ 审计抽样 R@*O!bD LFZiPu 5.Review
nZ_v/?O 复核 `g_"GE yCXrVN:`, Subsequent events {66fG53x 随后发生的事件 $XU5??8 %"X-&1vV a2f^x@0k 3-%Cw2ds K YkS9_yF Going concern
HJC(\\~ 持续关注 \NGC$p n $v`afd y Management representations g'l?~s`SB 与管理层的交涉沟通 y
E\wj a|BcnYN Audit finalization and the final review: unadjusted differences +'G
0 {;b 审核定稿和最后审查:未经调整的差异 Ox#Q2W@Uy MzYavg` ;@nFVy>U 6. Reporting gUAxyV 报告 ]{
d[ 学会计论坛bbs.xuekuaiji.com G\;}w Appendix $
3d}"D 附录 s 1ge0~p3 Audit procedure $2MAZGJV 审计程序 ow/57P