1. Assurance engagements and external audit
保证约定和外部审计 ;`-@L -@yu 9=DT Materiality, true and fair presentation, reasonable assurance $z* Y:vFP 物质性,真实公平的描述,合理的保证 o<nkK+=Afm t{RdqAF Appointment, removal and resignation of auditors m #}%l3$ 审计人员的的任命、免职和辞职 x*2I]4 )-_To&S* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !_#2$J*s^D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /$?7L( [ _wenlkm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %P tdFz$ 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 !Au 9C
e!JC5Al7 Engagement letter :~{x'`czJ 约定书(委托书) |}^BF%8V: "fX9bh^ 2. Planning and risk assessment ]\Q9j7}37+ 规划和风险评估 %$H~ QpC,komLJ General principles z;d]=PT 一般原则 -P7JaH/Q y(uE Plan and perform audits with an attitude of professional skepticism =%+o4\N, 持专业的怀疑态度计划和执行审计工作 #>@~3kGg :r,o-D Audit risks = inherent risk ×control risk ×detection risk t
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审计风险=内在风险×控制风险×检查风险 Ua=w;h B2DWSp-8* Risk-based approach `U[s d*C" 基于风险的办法 /agX! E4s /WWD;keP5 Understanding the entity and knowledge of the business {#X]D~;s+ 了解商业的实质和知识 22gk1'~dO |'" 17c& Assessing the risks of material misstatement and fraud ^wm>\o;
评估材料错报和舞弊的风险 ^jx
V 3iC$ "9!p Materiality (level), tolerable error FSn&N2[D 重要性(级别),可容忍误差 R#0Z r^,XpRe&M Analytical procedures uw,p\:D& 分析程序 vsL)E:0 EA+}Rf6} Planning an audit )r^)e4UI 规划审计工作 pk,]yi,ZF b ?-VZA: Audit documentation: working papers ;)nV 审计文件:工作底稿 /9..hEq^ 8kwe ._&) The work of others vOKWi:-U 其他机构的文件 q!+&|F /degBL+ Rely on the work of experts rbw5.NU 依靠专家的工作 gZLzE*NZ p^uX{! Rely on the work of internal audit &>]c"?C* 依靠内部审计工作
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> 3. Internal control F}Kkhs
{ 内部控制 -lNq.pp3-$ 2GRdfX The evaluation of internal control systems ySEhi_)9^ 对内部控制系统的评估 8r46Wr7Q i G%h- Tests of control f,_EPh> 控制测试 '!wI8f 8UahoNrSt Substantive procedures (time, nature, extent) tin5.N)"z 实质性程序(时间,性质,程度) ,4&?`Q dvl'Sq
< Transaction cycles: revenue, purchases, inventory, etc. 9h$08l 交易周期:收入,采购,库存等。 v.Y?<=E+<d Jiv%Opo/| [m9Iz!E 4.Audit evidence 'q_^28rK 审计证据 w#!^wN +KzbaBK Obtain sufficient, appropriate audit evidence E1&9( L5 获取足够、适当的审计证据 UHh7x%$n eM$NVpS3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3?+CP-T-j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 % >\v6ea `3C dW The audit of specific items g]V_)
} 审计的具体项目 Hido[ PqJB&:ZV Receivables: confirmation <V~B8C!) 应收帐款:确认 R;]z/|8 ip`oL_c Inventory: counting, cut-off, confirmation of inventory held by third parties *@zh 存货:数量,减值,第三方持有存货的确认 \pVmSac, @3Lh/& Payables: supplier statement reconciliation, confirmation P,}cH;w6Ck 应付帐款:供应商的申明一致,确认 +=:*[JEK,U ?E*;fDEC Bank and cash: bank confirmation 5S
EyAhB 银行存款和现金:银行的确认 '=Z]mi/aw PXRkK63 Auditing sampling b 5u8j 审计抽样 U_8 Z& iiw\ 5.Review
`u't 复核 o^!_S5zKe. C;UqLMrOI Subsequent events 6VsgZ"Il 随后发生的事件 RI[=N:C^ @F-InfB8. S /kM# e}u68|\EC >STAPrBp+ Going concern 5OR2\h!XZt 持续关注 /Z ?$!u4I Y_gMoo Management representations )9]DJ!]&Q" 与管理层的交涉沟通 wOLDHg_ 0'QX*xfa> Audit finalization and the final review: unadjusted differences F+m%PVW: 审核定稿和最后审查:未经调整的差异 C+m%_6< 5Qh$>R4!" RXD*;B$v 6. Reporting `k.Tfdu)K 报告 /FthT 学会计论坛bbs.xuekuaiji.com nZbINhls Appendix d:X@zUR*) 附录 ms]r1x" Audit procedure ^xt @ 审计程序 .DX-biX,