1. Assurance engagements and external audit
保证约定和外部审计 : 0%V:B )P,jpE8 Materiality, true and fair presentation, reasonable assurance ~5JXY5*o 物质性,真实公平的描述,合理的保证 )fC^h=Qp ^ 5UIbA( Appointment, removal and resignation of auditors QiZThAe 审计人员的的任命、免职和辞职 Uh9$e Z-/ E$j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion M<)HJ lr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *.i`hfRc NDI|; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xl<Cstr
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 z}pdcQl# D&]SPhX Engagement letter M/#<=XhA 约定书(委托书) ,I)/ V>u K
\;b3 2. Planning and risk assessment P [gqv3V 规划和风险评估 /gPn2e; FfP Ce5) General principles @=@WRPGM*9 一般原则 fc&4e:Ve !rwv~9I Plan and perform audits with an attitude of professional skepticism Z!ub`coV[ 持专业的怀疑态度计划和执行审计工作 Q Zd
,GY5{ }b~ZpUL! Audit risks = inherent risk ×control risk ×detection risk :.Np7[~{ 审计风险=内在风险×控制风险×检查风险 v_oNM5w Blf;_e~=[j Risk-based approach }t]CDa_n 基于风险的办法 ~xzRx$vU >0u
4>=# Understanding the entity and knowledge of the business jMZ{>
l.v 了解商业的实质和知识 a[t2TjB N|8TE7- F| Assessing the risks of material misstatement and fraud b^FB[tZ\x 评估材料错报和舞弊的风险 p5Y"W(5_ ]X{LZYk Materiality (level), tolerable error $7lI Dt 重要性(级别),可容忍误差 CB6<Vng}C +]Ydf^rF Analytical procedures Au:Q4x. 分析程序 uE+]]ir up`!r;5- Planning an audit &s\w:
9In 规划审计工作 4WDh8U
Rl -Sr Audit documentation: working papers HP&+ 8 审计文件:工作底稿 k%JwS_F `&j5/[>v The work of others bf::bV?T 其他机构的文件
tE- s/ YW0UIO Rely on the work of experts ZOfyy E 依靠专家的工作 ?MyXii<a fnwtD*`` Rely on the work of internal audit pT.iQ J| 依靠内部审计工作 :SziQQ h_Q9c 3. Internal control hQPiGIs 内部控制 oJ>]=^?k GuNzrKDr The evaluation of internal control systems g!cTG-bh>J 对内部控制系统的评估 X.bNU -+ -@Yq$ Tests of control U c$RYPq 控制测试 i\2~yXw\
WOG=Uy$ Substantive procedures (time, nature, extent) 8?h-H#h 实质性程序(时间,性质,程度) F3i+t+Jt f9F@G&&Ugg Transaction cycles: revenue, purchases, inventory, etc. Z$~Wr3/ 交易周期:收入,采购,库存等。 oaM $< &}Cm9V V8 }yK$4b 4.Audit evidence ,Qd
UfM 审计证据 -]\UFR c54oQ1Q&" Obtain sufficient, appropriate audit evidence nYLq%7}k 获取足够、适当的审计证据 8:|F'{<<b f3[gAY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y08.R.
l 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I|@%|s
TW k$j>_U? P The audit of specific items Zchs/C 9{ 审计的具体项目 g
VplBF7{ pMe'fC~* Receivables: confirmation ]EC zb/ 应收帐款:确认 JUt
7 'C)`j{CS Inventory: counting, cut-off, confirmation of inventory held by third parties mADq_`j 存货:数量,减值,第三方持有存货的确认 Oca_1dlx =rM
T1 Payables: supplier statement reconciliation, confirmation q~48lx
DU 应付帐款:供应商的申明一致,确认 Lo5itW ?4P*,c Bank and cash: bank confirmation !X[b 4p 银行存款和现金:银行的确认 $h"tg9L^) aqSHo2]DX9 Auditing sampling s{4|eYR 审计抽样 I6,'o)l{_ 4p\<b8(9> 5.Review
MkEr|w' 复核 dgh)Rfp3 >7[.
{Y Subsequent events FctqE/>}I 随后发生的事件 s`B
]+ .DiH)
XCc/\ ^mz&L|h -,C">T%\ Going concern 8D@H4O. 持续关注 rXPq'k'h#- o{f|==<t3# Management representations ms@*JCL!t 与管理层的交涉沟通 SSEK9UX yV,ki^
^ Audit finalization and the final review: unadjusted differences RB`Emp&T 审核定稿和最后审查:未经调整的差异 {EE/3e@ h,o/(GNnW ~8L*N>Y
6. Reporting BQu_)@ 报告
jT}3Zn 学会计论坛bbs.xuekuaiji.com T[]2]K[&B Appendix =NMT H[ 附录 FR&4i" + Audit procedure ,:Qy%k}f 审计程序 @*P$4c