1. Assurance engagements and external audit
保证约定和外部审计 ??tNMr5{[ #>/stU- Materiality, true and fair presentation, reasonable assurance z3X:.% 物质性,真实公平的描述,合理的保证 _onEXrM >4N=P0= Appointment, removal and resignation of auditors Udbz;^( 审计人员的的任命、免职和辞职 9?~K"+-SI :VEy\ R>W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
=$t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L=9w
3VXS 2%F!aeX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q&`>&k 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 +f- E8q >'GQB Engagement letter d|c>Y( 约定书(委托书) !O-9W=NJ |N/Wu9w$ 2. Planning and risk assessment +zup+=0e 规划和风险评估 37M?m$BL jLLZZPBK General principles kbF+aS 一般原则 MH8 Selnv _x ;fTW0 Plan and perform audits with an attitude of professional skepticism C)|{7W 持专业的怀疑态度计划和执行审计工作 ~^u#Q\KE" %ymM#5A Audit risks = inherent risk ×control risk ×detection risk 3+v+_I>%k
审计风险=内在风险×控制风险×检查风险 !e"TWO*X wK[Xm'QTPJ Risk-based approach 4H\+vJPM 基于风险的办法 9:l@8^_o mI$3[ #+ Understanding the entity and knowledge of the business ,9:0T LLR 了解商业的实质和知识 `mfN3Q*[c \HsrUZ~ Assessing the risks of material misstatement and fraud gU^2;C 评估材料错报和舞弊的风险 #g6*s+Gm 4xE [S Materiality (level), tolerable error 7Vd"AVn}g 重要性(级别),可容忍误差 F;&a=R!. H!+T2<F9R Analytical procedures %bs~%6) 分析程序 0f<$S$~h NpIx\\d Planning an audit a &89K 规划审计工作 XtV=Gr8" w u Audit documentation: working papers F/qx2E$*wo 审计文件:工作底稿 ]_ON\v1 v'QmuMWF The work of others \?9{H6<= 其他机构的文件 @4Ox$M %HNe"7gk Rely on the work of experts k^ZcgHHgb 依靠专家的工作 o|v_+<zD!
oq>8 Rely on the work of internal audit ?+WSYg0 依靠内部审计工作 u=5~^ 9 !VfP#B6. 3. Internal control l{7q( 内部控制 dIUg
e`O9 NzP5s&,C69 The evaluation of internal control systems *
@QC:1k 对内部控制系统的评估 C6 XZZ ua^gG3n0 Tests of control $ 4&
) 控制测试 hu
G]kv3F: *{y/ wgX Substantive procedures (time, nature, extent) abVz/R/o 实质性程序(时间,性质,程度) ,/qS1W( i8tH0w/(M Transaction cycles: revenue, purchases, inventory, etc. cS'|c06 交易周期:收入,采购,库存等。 .-6B6IEI_" NG2@.hP:uU 'WA]DlO 4.Audit evidence Hz&.]yts2J 审计证据 Of*z9YI S$Cht6m Obtain sufficient, appropriate audit evidence d`_X$P4y 获取足够、适当的审计证据 %e@Jc3 ,MtN_
V- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jE!W&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 lP!`lhc-
^ BAq@ H8*B The audit of specific items F`3J=AJOJ 审计的具体项目 vPV=K+1 Z5vpo$l Receivables: confirmation )T=cd 应收帐款:确认 Rw54`_kFEB c&Mci"nj0 Inventory: counting, cut-off, confirmation of inventory held by third parties p&:(D=pIu 存货:数量,减值,第三方持有存货的确认 5F8sigr/h Wa8?o~0"L Payables: supplier statement reconciliation, confirmation &s|&cT 应付帐款:供应商的申明一致,确认
g]=w
_ p.gaw16}> Bank and cash: bank confirmation QzwA*\G 银行存款和现金:银行的确认 bGl5=` !Ol>![ Auditing sampling ,~!rn}M
I< 审计抽样 FE)L? xJvM
l`2; 5.Review
03iD(,@ 复核 0<{+M` G/ <fJ*{$[p Subsequent events f
2sv$#' 随后发生的事件 l>i<J1 TZT1nj"n e7j30Iy Kw%n;GFl' #'qEm=%
Going concern o*OaYF'8 持续关注 }}";)}C` !$:lv)y Management representations $)5F3a| 与管理层的交涉沟通 {%S>!RA "]%.%$ Audit finalization and the final review: unadjusted differences +%$'(ts 审核定稿和最后审查:未经调整的差异
+v 9@du /
$ 7_*4e DQ{Yr>J 6. Reporting :E ISms 报告 1!@
KRV 学会计论坛bbs.xuekuaiji.com /
M(A
kNy Appendix <c[+60p" 附录 O\64)V
0 Audit procedure ,8KD-" l^g 审计程序 hhTM-D1Ehs