1. Assurance engagements and external audit
保证约定和外部审计 UHXlBH@ :QN,T3i'/3 Materiality, true and fair presentation, reasonable assurance /wmJMX 物质性,真实公平的描述,合理的保证 vWow^g @NO&3m] Appointment, removal and resignation of auditors <>-UPRwqI 审计人员的的任命、免职和辞职 D 4@
=+ `W"-jz5#= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;DGp7f#9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (|Xf=q,Le |%$d/<<PZ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j J9| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |>VHV} 4)< qlSMg;"Ghw Engagement letter Y~Zg^x2 约定书(委托书) j&8U:Q, }V`Fz',lZ 2. Planning and risk assessment AX6e}-S1n 规划和风险评估 7m8L!t9 |s|RJA1 General principles j+ s8V-7( 一般原则 K":-zS vhT9#) HI Plan and perform audits with an attitude of professional skepticism
X!r!lW 持专业的怀疑态度计划和执行审计工作 Y8Mo .v S&|$F2M Audit risks = inherent risk ×control risk ×detection risk (RGl, x: 审计风险=内在风险×控制风险×检查风险 3fpX wp$SO^?- Risk-based approach e;Q~P]x 基于风险的办法 DT_012z 8am
tTM Understanding the entity and knowledge of the business 28zt.9 了解商业的实质和知识 8 #0? )5&Wt@7Kj` Assessing the risks of material misstatement and fraud S# SA :>8s 评估材料错报和舞弊的风险 |`#[jHd &u$l2hSS Materiality (level), tolerable error bvZmozbD 重要性(级别),可容忍误差 ;0@"1` !! #\P7P Analytical procedures b@nbXm]Z 分析程序 5JQq?e)n OG0ro(|dI Planning an audit {?, :M 规划审计工作 60-LpGhvy Bojm lVg Audit documentation: working papers )07M8o!^l 审计文件:工作底稿 #uKHw2N gn7pIoN The work of others <PXA`]x~ 其他机构的文件 M=@U]1n*c V.;0F%zks5 Rely on the work of experts M,|o 2' 依靠专家的工作 PLwa!j +STT(b Mn Rely on the work of internal audit :Ruj;j 依靠内部审计工作 3
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yT8kr 3. Internal control *F2ob pU 内部控制 ]oZ$,2#;~ F^KoEWj[H The evaluation of internal control systems W&6ye 对内部控制系统的评估 k:R9wo 2x'JR yef Tests of control
Ws}u4t 控制测试 3KP6M= P6;L\9=H< Substantive procedures (time, nature, extent) "!r7t4 实质性程序(时间,性质,程度) v||8Q\d QR<IHE{~8 Transaction cycles: revenue, purchases, inventory, etc.
,odjL6u 交易周期:收入,采购,库存等。 {U7j <"aPoGda sg{>-
KHM 4.Audit evidence hNSV}~h 审计证据 \Ui8Sgeei Pqx=j_st Obtain sufficient, appropriate audit evidence H?M8j] R-) 获取足够、适当的审计证据
,!PNfJA2 Ch^Al2)= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ExV>s* y 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 k2p{<SO;
P#"vlNa The audit of specific items bQEQHqY5 审计的具体项目 )=ZWn,ZB Z6
(;~"Em Receivables: confirmation X
2T)]`@ 应收帐款:确认 '9H]SEw rEz=\yY^j' Inventory: counting, cut-off, confirmation of inventory held by third parties o=4d2V%m 存货:数量,减值,第三方持有存货的确认 ?ZE1>L7e qzsS"=5 Payables: supplier statement reconciliation, confirmation (Kv[~W7lb 应付帐款:供应商的申明一致,确认 ~{oM&I|d8 E.4`aJ@>d Bank and cash: bank confirmation ~~b[X\1 银行存款和现金:银行的确认 L0_R2E
A ^~8l|d_ Auditing sampling @R(6w{h9 审计抽样
|Zncr9b sf@g $ 5.Review
\KDOI 7 复核 !$f@j6. )#M*@e$k Subsequent events hyVuZ\9B 随后发生的事件 Of SYOL7o "PLZZL$+ , z<\ Z!+= n"-cX) 9^3y\@ m Going concern SPn0D9b] 持续关注 dEJ>8e8 XM>ByfD{ Management representations S_ e }>- 与管理层的交涉沟通 `4gm'C mdtq-v
Audit finalization and the final review: unadjusted differences e:6R +8s2 审核定稿和最后审查:未经调整的差异 5<Xq7|Jt [D^KM|I%+ }q)oLC 6. Reporting y`! 3Z} 7 报告 "#qyX[\ 学会计论坛bbs.xuekuaiji.com Tr-gdX ; Appendix xW#r)aN]p 附录 Cj31' Audit procedure OtrO"K 审计程序 wBA[L}