1. Assurance engagements and external audit
保证约定和外部审计 jK\AVjn c&'5r OY~ Materiality, true and fair presentation, reasonable assurance j1O_Az|3 物质性,真实公平的描述,合理的保证 x4XCR,- #CRd@k? Appointment, removal and resignation of auditors q$'D}OH T 审计人员的的任命、免职和辞职 ZVz`g] ~cul;bb# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pEq }b+- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o&MOcy D w5`EJp8MC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I9L7,~s 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Gz:ell$ |f3 :9(p Engagement letter w >w zV=R 约定书(委托书) y' RQ_Gi )Wy:I_F351 2. Planning and risk assessment c@Xb6 z_> 规划和风险评估 n;LjKE GL,( N| General principles b6! 7j 一般原则 0M!GoqaA 6z2%/P-' Plan and perform audits with an attitude of professional skepticism &3 *#h 持专业的怀疑态度计划和执行审计工作 -5Oy k, CU@}{}Yl Audit risks = inherent risk ×control risk ×detection risk Gq-~zmg 审计风险=内在风险×控制风险×检查风险 ^$s&bH'8 zy`T!
$ Risk-based approach et=i@PB) 基于风险的办法 U+,RP$r@ -8yN6
0| Understanding the entity and knowledge of the business {uurLEe? 了解商业的实质和知识 oQ}K_}{> 6&o?
#l;| Assessing the risks of material misstatement and fraud uM,R +)3 评估材料错报和舞弊的风险 _R}yZ=di 0UhJ
I Materiality (level), tolerable error ?2,{+d | 重要性(级别),可容忍误差 EMzJyGt7 kS4YxtvB Analytical procedures }$b!/<7FD 分析程序 m(`O>zS >qZl
s' Planning an audit #^{%jlmHxJ 规划审计工作 \_x~lRqJJ WAf"| Audit documentation: working papers B.:1fT7lI 审计文件:工作底稿 kK:U+`+ ;;+
h4O ) The work of others MzH'<`;BP 其他机构的文件 u82 (`+B :eIQF7- Rely on the work of experts EiVVVmm! 依靠专家的工作 9"zp>VR w?Pex]i{ Rely on the work of internal audit T+oOlug 依靠内部审计工作 S6Y:Z0 ={;7WB$ 3. Internal control CSY-{ 内部控制 tX6_n%/L *fz#B/_o The evaluation of internal control systems Yl=-j 对内部控制系统的评估 'Y/kF1,* /D964VR1M\ Tests of control 13pu{Xak 控制测试 Dus!Ki~8(t 'Fql;&U
> Substantive procedures (time, nature, extent) F` &W5[ 实质性程序(时间,性质,程度) \VWgF)_ @^/aS;B$> Transaction cycles: revenue, purchases, inventory, etc. L1f=90 交易周期:收入,采购,库存等。 BkP4.XRI lOM8%{.'_x Cbpz Yv32 4.Audit evidence KTBtLUH]*F 审计证据 6s'n
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Obtain sufficient, appropriate audit evidence ?Qx4Z3n 获取足够、适当的审计证据 w|Ry)[ L4Kg%icz l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +d7Arg!m 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 y06xl:iQwF 5A<}*T
The audit of specific items xGFbh4H=8p 审计的具体项目 !a25cm5ys gAVD-]` Receivables: confirmation (UCCEQq5 应收帐款:确认 >TiEYMW
e<(6x[_ Inventory: counting, cut-off, confirmation of inventory held by third parties jo3(\Bq 存货:数量,减值,第三方持有存货的确认 OMM5ALc(F [!MS1vc; Payables: supplier statement reconciliation, confirmation yFS{8yrRUU 应付帐款:供应商的申明一致,确认 H_Xk;fM q`?M+c*F Bank and cash: bank confirmation Xvoz4'Gme 银行存款和现金:银行的确认 bYZU}Kl;( 6nREuT'k Auditing sampling Djdd|Z+*{ 审计抽样 Y]5spqG 'sNiJ > 5.Review
EJRkFn8XG' 复核 L62%s[ aGfp"NtL Subsequent events W\j)Vg__e 随后发生的事件 y0ObcP.MA nA{yH}D4 ALcPbr ?#fm-5WIi KV8<'g +2? Going concern C/H;|3.X 持续关注 z&Aya*0v` [S8*b^t4 Management representations M<*WC{ 与管理层的交涉沟通 FD&^nJ_{ gFrNk
Uqp Audit finalization and the final review: unadjusted differences W/b)OlG"2 审核定稿和最后审查:未经调整的差异 %n
GjP^ :YOo"3.] }}ic{931 6. Reporting 2Q\\l @b\ 报告 $zU%?[J 学会计论坛bbs.xuekuaiji.com WUo\jm
[yr Appendix m(d|TwG{ 附录 8ICV"8( Audit procedure tbiM>qxB 审计程序 8ZqLGa]