1. Assurance engagements and external audit
保证约定和外部审计 h~elF1dG Xj$J}A@ Materiality, true and fair presentation, reasonable assurance fDq,
)~D 物质性,真实公平的描述,合理的保证 C5Q|3d 'O`jV0aa' Appointment, removal and resignation of auditors {mL/)\ 审计人员的的任命、免职和辞职 M@Q=!!tQ( #s1M>M) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @Risabn 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^g[\.Q uYL6g:]+ZC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #
`a-b<uz 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 Hi|2z5=V #2DH_P Engagement letter !U>"H8}dv 约定书(委托书)
p%IR4f 4PiN Q'* 2. Planning and risk assessment ,@='.Qs4g 规划和风险评估 _DC/`_' Beqhe\{ General principles YO!,m<b^u 一般原则 EhB9M!Y`@ :G^`LyOM Plan and perform audits with an attitude of professional skepticism Hh;w\)/%j 持专业的怀疑态度计划和执行审计工作 V@>?lv(\ {r&M Audit risks = inherent risk ×control risk ×detection risk ~J<bwF
审计风险=内在风险×控制风险×检查风险 CR934TE+ uc Z(D|a Risk-based approach ,_rarU)[J 基于风险的办法 yN3Tk}{V d?N"NqaN Understanding the entity and knowledge of the business NH'RU`U) 了解商业的实质和知识 xOT'4v&. 0y;&L63>T Assessing the risks of material misstatement and fraud !u6~#.7 评估材料错报和舞弊的风险 ts;_T..L 'dWJ#9C Materiality (level), tolerable error JF{,;&sj 重要性(级别),可容忍误差 +1d\ZZA|6& $:u,6|QsS= Analytical procedures + {hxEDz 分析程序 sxThz7#i) )lw7W9 Planning an audit LOnhFX
规划审计工作 {+xUAmd iLmU|jdE Audit documentation: working papers ys#M*
{? 审计文件:工作底稿 Ka_UVKwMro ,dVCbAS@ The work of others +ypG<VBx% 其他机构的文件 e982IP j%p~.kW5 Rely on the work of experts 2jhVmK 依靠专家的工作 K,IOD
t &]LwK5SR Rely on the work of internal audit rB4#}+Uq 依靠内部审计工作 fykN\b r`;C9#jZ 3. Internal control 7
Ck;LF}>0 内部控制 &us8,x6yg w:Lu The evaluation of internal control systems 21o_9=[^ 对内部控制系统的评估 *<Ddn&_ awkVjyq X Tests of control {Y0I A97, 控制测试 gE
,j\M* mlVv3mVyR< Substantive procedures (time, nature, extent) dlT\VWMha( 实质性程序(时间,性质,程度) ^1~/FU 6\TstY3 Transaction cycles: revenue, purchases, inventory, etc. 3Aj_,&X.@( 交易周期:收入,采购,库存等。 eGTK^p p +T&9 1)YFEU&] 4.Audit evidence <rC#1wR4 审计证据 `S~u4+y] Qy70/on9 Obtain sufficient, appropriate audit evidence
9Np0<e3p 获取足够、适当的审计证据 RChY+3,L) f%|S>(
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z9'0&G L
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 q~w;C([k_ /GXO2zO The audit of specific items aDOH3Ri0K! 审计的具体项目 J<BdIKCma I!(yU Receivables: confirmation bv+e'$U3 应收帐款:确认
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JD :_aY:` Inventory: counting, cut-off, confirmation of inventory held by third parties ^=W&p%Y(! 存货:数量,减值,第三方持有存货的确认 X,fTzkGj =#^dG''*" Payables: supplier statement reconciliation, confirmation YpKa
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B 应付帐款:供应商的申明一致,确认 ?Tl@e ZH}NlEn Bank and cash: bank confirmation > Qtyw.n 银行存款和现金:银行的确认 E, v1F! R/wSGP`W Auditing sampling +>3c+h,%. 审计抽样 }O>Zu[8a Kulg84<AwM 5.Review
CC09:L? 复核 K$]QzPXS lET)<V(Y Subsequent events @TprSd 随后发生的事件 -Q@d JdRs=#X g.]'0)DMW i\Vpp8<B dJ!o/y6 Going concern bn`zI~WS 持续关注 bT8UmR98 u l%bo%&~
Management representations **q/'K 与管理层的交涉沟通 $G_<YVXcG kW~F* Audit finalization and the final review: unadjusted differences %aKkk)s 审核定稿和最后审查:未经调整的差异 ^pjez+ YXtGuO\q xS}H483h6W 6. Reporting qLP+@wbJ 报告 qck/b 学会计论坛bbs.xuekuaiji.com ]xG8vy Appendix 2T5xSpC 附录 K;qZc\q Audit procedure w!}1oy 审计程序 7&3URglsL"