1. Assurance engagements and external audit
保证约定和外部审计 ^p}|""\j (W'.vEl Materiality, true and fair presentation, reasonable assurance L^><APlX 物质性,真实公平的描述,合理的保证 dw"{inMf *
Tyr Appointment, removal and resignation of auditors h
qT6]* 审计人员的的任命、免职和辞职 h#o?O k -H-:b7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &K@ RTgb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rD":Gac -Mx\W|YK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vWpoaz/w 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 O
iz@tEp=_ H68~5lJY^] Engagement letter |ryV7VJ8 约定书(委托书) `j)S7KN 7ea<2va, 2. Planning and risk assessment BK;Gh0mp 规划和风险评估 .`@)c/<0 :+*q,lX8 General principles |18h
p 一般原则 !${7 )=|=1 {$H-7-O$ Plan and perform audits with an attitude of professional skepticism {a6cA=WTPd 持专业的怀疑态度计划和执行审计工作 ExKjH*gn #|R#/Yc@Bv Audit risks = inherent risk ×control risk ×detection risk Tt\h#E 审计风险=内在风险×控制风险×检查风险 vA"MTncv *J
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> Risk-based approach mJN*DP{ 基于风险的办法 rO3.%B} F(}~~EtPHo Understanding the entity and knowledge of the business AAW])c`. 了解商业的实质和知识 oQ:.pq{T t]14bf$*Q Assessing the risks of material misstatement and fraud 4Fs5@@>X 评估材料错报和舞弊的风险 B/F6WQdZ K~6,xZlDWM Materiality (level), tolerable error 9Q
/t+ 重要性(级别),可容忍误差 ta+MH, F :p9y_
W Analytical procedures %pG^8Q()
分析程序 |^k&6QO5 kfj)`x Planning an audit eg Xbe)ld 规划审计工作 8gn12._x 7H!/et?S, Audit documentation: working papers $s.:H4:I 审计文件:工作底稿 (<KFA, :f_fp(T The work of others 0 *^>/* 其他机构的文件 =`pH2SJT I 6-.;)McO Rely on the work of experts }huFv*<@' 依靠专家的工作 CR8szMa rHaj~s 4 Rely on the work of internal audit Mv?$zV"`# 依靠内部审计工作 ``:+*4e9 OC=g 1 3. Internal control SPN5H;{[]K 内部控制 [L ?^
+p> "zZZ h The evaluation of internal control systems r?2EJE2{V 对内部控制系统的评估 AC&)FY N(Sc!rX Tests of control r7^oqEp
@B 控制测试 wG@f~$ i9k
oh3R\ Substantive procedures (time, nature, extent) pt$\pQ 实质性程序(时间,性质,程度) Q&]f9j_ G0~6A@> Transaction cycles: revenue, purchases, inventory, etc. G nPrwDB 交易周期:收入,采购,库存等。
O;lGh1. Rl{e<>O\^ Lvd es.0| 4.Audit evidence q5xF~SQGw2 审计证据 F87/p %EH{p@nM&- Obtain sufficient, appropriate audit evidence 4&kC8
[ r 获取足够、适当的审计证据 c:I %jm Rn$[P.|| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (Cb;=:3G 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 572{DC&T ?>s[B7wMp The audit of specific items 6^e}^~| 审计的具体项目 ,n3e8qd XY^]nm-{I Receivables: confirmation IqAML|C 应收帐款:确认 iY*fp=c9 %k'>bmJ Inventory: counting, cut-off, confirmation of inventory held by third parties 1I?`3N 存货:数量,减值,第三方持有存货的确认 8+@j %l j Ji4JP0
Payables: supplier statement reconciliation, confirmation IOT-R!.5V 应付帐款:供应商的申明一致,确认 SA?lDRF UQ#t & Bank and cash: bank confirmation I%:\"g"c 银行存款和现金:银行的确认 t>!Ok QpD-%gN Auditing sampling =Hbf()cN) 审计抽样 5=&ME(fmV H1.ktG 5.Review
T5Iz{Ha 复核 H/U.Bg 4 $p|Im, Subsequent events zfw=U
\ 随后发生的事件 }jg1..)"< $0Ys{m jwpahy;\WL Rt>mAU$} Z4oD6k5oc Going concern GTM@
9^ 持续关注 %xrldn% hdeI/4 B Management representations [}HS[($ 与管理层的交涉沟通 2<9&OL 6UI6E)g Audit finalization and the final review: unadjusted differences N[A9J7}_R 审核定稿和最后审查:未经调整的差异 l
>~Rzw 3rBID jO-T1P']Y 6. Reporting ~BiLzT1, 报告 d uP0US 学会计论坛bbs.xuekuaiji.com 8*;>:g Appendix 1-$+@Xl 附录 }kG>6_p? Audit procedure +Sc2'z>R 审计程序 }
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