1. Assurance engagements and external audit
保证约定和外部审计 Fv?R\`52u r!{w93rPX Materiality, true and fair presentation, reasonable assurance y+K7WUwhq 物质性,真实公平的描述,合理的保证 PWf{aHsr :N^@a- Appointment, removal and resignation of auditors el <<D 审计人员的的任命、免职和辞职 /2g)Z!&+
L J>HLQP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O, bfdc[g4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1$='`@8I .\z|Fr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >u BV 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 @D.R0uM ;whFaQi 4 Engagement letter 5;3c< 约定书(委托书) A2g"=x[1@K
K^!e-Xi6 2. Planning and risk assessment F<P
WBs% 规划和风险评估 p/\$P=
ka?IX9t\ General principles 2+T 8Y,g 一般原则 1R5\GKF6o hRuo,FS#: Plan and perform audits with an attitude of professional skepticism q|47;bK' 持专业的怀疑态度计划和执行审计工作 `-72>F ;T &=s| Audit risks = inherent risk ×control risk ×detection risk ;kyL>mV{ 审计风险=内在风险×控制风险×检查风险 -V;0_Nx7p 3bg4# c Risk-based approach 'k-u9 基于风险的办法 .LXh]I* &;6|nl9; Understanding the entity and knowledge of the business Q|j@#@O 1 了解商业的实质和知识 G1#Bb5q: V e$5w}a4 Assessing the risks of material misstatement and fraud ooLnJY# 评估材料错报和舞弊的风险 Y{Y;EY4 1jUhG2y Materiality (level), tolerable error / K_e;(Y_ 重要性(级别),可容忍误差 5{R#h : 'f=) pc#&g Analytical procedures w-
0O j 分析程序 [6,]9|~ 5 `{|[J_[ Planning an audit SQ~N X) 规划审计工作 [p( #WM: Vq .!(x
Audit documentation: working papers *! r\GGb 审计文件:工作底稿 j,|1y5f c:h.J4mv The work of others 'K;4102\ 其他机构的文件 w+).pcG(* RB lOTQjv Rely on the work of experts L#7)X5a__ 依靠专家的工作 s%L"
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b0 Rely on the work of internal audit dVsAX( 依靠内部审计工作 ;G%wc! F653[[eQ 3. Internal control <iXS0k 内部控制 G!e}j
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:kp The evaluation of internal control systems TzevC$m;z 对内部控制系统的评估 6PzN>+t^y T}w*K[z
$ Tests of control [/+dHW| 控制测试 r3c\;Ra7 r7Q:l ?F2 Substantive procedures (time, nature, extent) 7+D'W7Yx 实质性程序(时间,性质,程度) (
Qx-KRH 5|6z1{g8 Transaction cycles: revenue, purchases, inventory, etc. 48~m=mI 交易周期:收入,采购,库存等。 NDIc?kj~ :b M$; 7G>0,'XC
4.Audit evidence os(Jr!p_= 审计证据 K)h"G#NZM (v'lb!j^# Obtain sufficient, appropriate audit evidence ohc/.5Kl 获取足够、适当的审计证据 wCq)w=, Z+``/Q]>+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations < o'7{ 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 pzt Zb I?> - The audit of specific items G7/?hky 0. 审计的具体项目 "#\bQf} ^+-L;XkeY Receivables: confirmation J++sTQ(!? 应收帐款:确认 uZ0 $s$ \6`%NhkM_ Inventory: counting, cut-off, confirmation of inventory held by third parties :d%
-,v 存货:数量,减值,第三方持有存货的确认 Z
|Lh^G 6t7;}t]t Payables: supplier statement reconciliation, confirmation B
GEJiLH 应付帐款:供应商的申明一致,确认 <SC|A| #a'x)$2;R| Bank and cash: bank confirmation %8}ksl07 银行存款和现金:银行的确认 LG&Q>pt. -EkDG]my Auditing sampling P2
K>|r 审计抽样 zFdz]z3 qh(-shZ4Du 5.Review
u'~b<@wHB 复核 rt@-Pw!B 3ciVjH>i Subsequent events vU$O{|J 随后发生的事件 2p3u6\y sen{f^U ILr6W@o5A '9p5UC 0ZID
@^ Going concern SG|i/K|7 持续关注 L$u&~"z- 7].IT( Management representations m"|(w`n]E+ 与管理层的交涉沟通 l LD)i J1 VU+ s7L0 Audit finalization and the final review: unadjusted differences |L_g/e1 A3 审核定稿和最后审查:未经调整的差异 xwH|ryfs,Z B> "r -O 4|Gs(^nU 6. Reporting 8{4D |o#O 报告 RkH oT^
学会计论坛bbs.xuekuaiji.com v/TlXxfil Appendix +} ! F(c 附录 l#vw
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15 Audit procedure a4a[pX,5 审计程序 9y|&T