1. Assurance engagements and external audit
保证约定和外部审计 x|&A^hQ Pfj{TT.#L Materiality, true and fair presentation, reasonable assurance `}Ssc-A 物质性,真实公平的描述,合理的保证 pj4M|'F7 I"eXoqh Appointment, removal and resignation of auditors <05\ 审计人员的的任命、免职和辞职 \#Ez["mD
96x0'IsaG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion GdVq+,Ge 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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qc;9{$?xV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }%Dsy2:y 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 <iDqt5)N 4RTuy+
M Engagement letter /"Ws3.p 约定书(委托书) $$_aHkI j z'GYU= 2. Planning and risk assessment <1cYz\/!M 规划和风险评估 $)t ]
av ~OO&%\$k General principles [xXa3W 一般原则 ?~s,O$o q'{LTg0kk Plan and perform audits with an attitude of professional skepticism H}5zKv.T 持专业的怀疑态度计划和执行审计工作 U2l7@uDr; xFvDKW)_X7 Audit risks = inherent risk ×control risk ×detection risk Vw0cf; 审计风险=内在风险×控制风险×检查风险 W =fs"< JFf*v6:, Risk-based approach 8:E)GhX 基于风险的办法 #
Un>g4>Rh tp"dho Understanding the entity and knowledge of the business qP@d)XRQ 了解商业的实质和知识 mv_N ns t4>%<'>e Assessing the risks of material misstatement and fraud Gu?OyL 评估材料错报和舞弊的风险 huVw+vAA frV* + Materiality (level), tolerable error s8 S[w 重要性(级别),可容忍误差 @y?<Kv}s }+ ";W) R Analytical procedures t-7^deG'/n 分析程序 WxwSb`U| @=4K%SCw Planning an audit M5DQ{d<r 规划审计工作 ~u|k1 ti$d.Kc( Audit documentation: working papers X-,scm 审计文件:工作底稿 +iKs)s_~ lYEMrr!KQw The work of others k/[*Wz$W 其他机构的文件 2
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? Rely on the work of experts {hYH4a&Hb 依靠专家的工作 AfAg#75q XwWp4`Fd Rely on the work of internal audit z/09~Hc 依靠内部审计工作 {KkP"j'7h n/*BK; 3. Internal control mHcxK@qw 内部控制 GiI|6z! '@OqWdaR The evaluation of internal control systems )c~1s 对内部控制系统的评估 fNjxdG{a {@j0?s Tests of control H{}0-0o 控制测试 ;e~Z:;AR 'wh2787 Substantive procedures (time, nature, extent) / O@'XWW 实质性程序(时间,性质,程度) g+shz{3zvz ={_.} Transaction cycles: revenue, purchases, inventory, etc. ' *h y!f] 交易周期:收入,采购,库存等。 s
%Ez/or(T Z(g9rz']0 R7axm<PR= 4.Audit evidence Ut"~I)S{LT 审计证据 $@]tTz;b ch2Q k8 Obtain sufficient, appropriate audit evidence d:KUJ
Y. 获取足够、适当的审计证据 9[.vtk\iyH Vf?+->-?{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XP#j9CF#. 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )nJo\HFXv +%yVW f The audit of specific items 8j~:p!@
审计的具体项目 b(@[Y(_R YbS$D Receivables: confirmation )na8a! 应收帐款:确认 43_;Z| T fwvPh&U& Inventory: counting, cut-off, confirmation of inventory held by third parties d)V"tSC, 存货:数量,减值,第三方持有存货的确认 ;uw`6 KJ jET$wKw% Payables: supplier statement reconciliation, confirmation 8)I,WWj 应付帐款:供应商的申明一致,确认 QiDf,$t|, ;O8Uc&:P Bank and cash: bank confirmation _"BYnPq@wb 银行存款和现金:银行的确认 T(UdV]~]" z=ItKoM*< Auditing sampling lgR;V]^YX 审计抽样 ,P
G d P}=u8(u 5.Review
{a>a?fVU 复核 Rx';P/F0C 'k|?M Subsequent events bcgh}D 随后发生的事件 Y6LoPJ ?$rSbw zk)9tm;i{ \W^Mo>l DK2m(9/`3 Going concern H)XHlO^ 持续关注 f-at@C1L%L i21ybXA=Z Management representations k+*DPo@) 与管理层的交涉沟通 V
0'T) t- Rp_2t Audit finalization and the final review: unadjusted differences WJH)>4M# 审核定稿和最后审查:未经调整的差异 gQ]WNJ~> zj G>=2 X^L)5n+$X 6. Reporting ] r8
hMv 报告 R-xWZRl> 学会计论坛bbs.xuekuaiji.com 6.]x@=Wm Appendix XhF7%KR 附录 P38D-fLq Audit procedure d'1L#`?
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