1. Assurance engagements and external audit
保证约定和外部审计 ,>
(bt%b -<51CD w, Materiality, true and fair presentation, reasonable assurance O/Y\ps3r 物质性,真实公平的描述,合理的保证 }xf='lE VqClM Appointment, removal and resignation of auditors rI<nUy P? 审计人员的的任命、免职和辞职 /}nrF4S k)5_1 y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <cDKGd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 OS"{"P 8{G?92
{rN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \U!@OX.R'M 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 F8[B^alAe 1J-Qh<Q Engagement letter m+Q5vkW 约定书(委托书) Foe>}6~{? XatA8(_,5 2. Planning and risk assessment )pjjW"C+ 规划和风险评估 r}oURy,5 -OrY{^F General principles [Y22Wi 一般原则 jB%"AvIX Z#4JA/c! Plan and perform audits with an attitude of professional skepticism ~IlF*Zz#}6 持专业的怀疑态度计划和执行审计工作
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fhln9N Audit risks = inherent risk ×control risk ×detection risk 'T )Or,d 审计风险=内在风险×控制风险×检查风险 cXk6e.Uz *|LbbRu Risk-based approach egI{!bZg'\ 基于风险的办法 ~JwpNJs NV}RRs Understanding the entity and knowledge of the business ~5r=FF6 了解商业的实质和知识 <AI>8j6#B 8"km_[JE e Assessing the risks of material misstatement and fraud (ve+,H6w\ 评估材料错报和舞弊的风险 qnq%mwDeD 3:[!t%Yb Materiality (level), tolerable error h_&4p=SQ 重要性(级别),可容忍误差 Pqy-gWOv Pgn_9Y?< Analytical procedures &GdL 9!hH 分析程序 cq*p9c Gr5`1`8| Planning an audit GA|/7[I} 规划审计工作 8^/+wa+G L!;^#g Audit documentation: working papers 8W~
lU~- 审计文件:工作底稿 W\it+/ F+ffl^BQ The work of others L]k*QIn:h 其他机构的文件 cVQatm :O9P(X* Rely on the work of experts d?:`n9` 依靠专家的工作 p`>AnfG XVQL.A7 Rely on the work of internal audit |EF>Y9
依靠内部审计工作 bnijM/73 2BHKS-J* 3. Internal control =m`l%V[ 内部控制 uuu\f*< <fNGhmL The evaluation of internal control systems p QluGIX0V 对内部控制系统的评估 ^DBD63N" q}>M& * Tests of control W`#gpi)7N 控制测试 MWM
+hk1fs &&;ex9 Substantive procedures (time, nature, extent) a*Rz<08 实质性程序(时间,性质,程度) fO*)LPen.z fC_zX}3 Transaction cycles: revenue, purchases, inventory, etc. <u0*" 交易周期:收入,采购,库存等。 K<c2PFo)Q 7egq4gN]2Y !q!"U
MiG 4.Audit evidence FyCBNtCv 审计证据 T3=(` t-_#Q bzE{ Obtain sufficient, appropriate audit evidence SijtTY#r 获取足够、适当的审计证据 I?^aCnU ,1,&b_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iwUv`>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 a;%I\w;2 P"b8!k?
The audit of specific items +|6`E3j% 审计的具体项目 M3ZOk<O<R 5i6VZv Receivables: confirmation pg+b[7 应收帐款:确认 '}_=kp'X Q*gnAi&.# Inventory: counting, cut-off, confirmation of inventory held by third parties yKYl@&H/% 存货:数量,减值,第三方持有存货的确认 fTBVvY4( 6_WmCtvF Payables: supplier statement reconciliation, confirmation {o( *
f 应付帐款:供应商的申明一致,确认 *m*`}9 22z1g(;@ Bank and cash: bank confirmation :WVSJ,. ! 银行存款和现金:银行的确认 6;gLwOeOHY Hj2<ZL Auditing sampling
q]K'p,' 审计抽样 ?b56AE z?)He)d 5.Review
~Po<(A}`f 复核 K!p,x;YX guU=NQZ Subsequent events t ^
m~ 随后发生的事件 GLCAiSMz[ 8&%Cy'TIz4 CI^[I\$& i0\)%H
:z iA9 E^ Going concern :<H8'4> 持续关注 =5?.'XMk 5Dd:r{{ Q Management representations LX\)8~dp 与管理层的交涉沟通 TKo<~? dq(E&`SzK Audit finalization and the final review: unadjusted differences 6|5H=*)DH 审核定稿和最后审查:未经调整的差异 D^|9/qm$ g
rspt} ytiyF2Kp 6. Reporting ~ltg 报告 Kk=LXmL2 学会计论坛bbs.xuekuaiji.com QXs8:;T Appendix KzNm^^#/$A 附录 OM)3Y6rK Audit procedure *}w+68eO 审计程序 6Cv.5Vhx