1. Assurance engagements and external audit
保证约定和外部审计 A=qW]Im /K1
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v&{ 物质性,真实公平的描述,合理的保证 +4:+qGAJ{ 'a-5U
TT Appointment, removal and resignation of auditors t0asW5f 审计人员的的任命、免职和辞职 <SC|A| F'5d\ v Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >Rki[SNb-b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MR)KLM0 u6qi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -YRL>]1 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 3U9+l0mBa UwL"%0u Engagement letter LHHDt<+B 约定书(委托书) .z-^Ga* SbPjU50 2. Planning and risk assessment YAC zznN 规划和风险评估 ,[ J'!NC1 q|
=q:4_L General principles ~gi( 1<# 一般原则 Y3MR:{} "PX3%II Plan and perform audits with an attitude of professional skepticism SG|i/K|7 持专业的怀疑态度计划和执行审计工作 (y+5d00 7].IT( Audit risks = inherent risk ×control risk ×detection risk y8~)/)l& 审计风险=内在风险×控制风险×检查风险
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(@Va Risk-based approach xwH|ryfs,Z 基于风险的办法 h&k^l,
E]eqvT NH Understanding the entity and knowledge of the business /"%IhX- 了解商业的实质和知识 oIL+@}u7 $Z7|t Assessing the risks of material misstatement and fraud E=1/ 评估材料错报和舞弊的风险 N>6yacTB 2W:?#h3 Materiality (level), tolerable error pXT$Y8M 重要性(级别),可容忍误差 xZ'`_x9l NX{-D}1X= Analytical procedures /DG`Hg 分析程序 Tk#&Ux{ZJ C"` 'Re5) Planning an audit KlqJEtO_ 规划审计工作 7E75s)KH UVBw;V Audit documentation: working papers }zS&H-8K 审计文件:工作底稿 'ZZWH #&2N,M!Q The work of others SSsQu^A 其他机构的文件 >yT@?!/Q>' >*i8RqU Rely on the work of experts z.9FDQLp 依靠专家的工作 \PMKmJX0O q(PT
'z Rely on the work of internal audit K"6+X|yxE 依靠内部审计工作 eGypXf% >RqT7n8h 3. Internal control ;!Z7-OZX 内部控制 -2na::<K [@)z $W The evaluation of internal control systems ttq< )4 对内部控制系统的评估 `:BQ&T%UQR @61N[ Tests of control ND9>`I5 控制测试 Y <i}"eI* ,N|R/Vk$+E Substantive procedures (time, nature, extent) tG^ ?fc 实质性程序(时间,性质,程度) *(q8?x0> 4C9"Q,o%& Transaction cycles: revenue, purchases, inventory, etc. t?H;iBrpxd 交易周期:收入,采购,库存等。 _DvPF~ |`;1p@w" w@$o 4.Audit evidence )%@W
oBRj 审计证据 |VR5Q(d dVtLYx Obtain sufficient, appropriate audit evidence Cv(N5mA2 获取足够、适当的审计证据 !
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V #\ZS{'J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -5_xI)i 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
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S-EB/ The audit of specific items Y*`A$
审计的具体项目 1z@# 8_@ I)%jPH:ua Receivables: confirmation Q;,3W+( 应收帐款:确认 %ih7Jt ^5 =E`q". Inventory: counting, cut-off, confirmation of inventory held by third parties `1}?{ud 存货:数量,减值,第三方持有存货的确认 J8?6G&0H Odjd`DD1 Payables: supplier statement reconciliation, confirmation KPe.AK,8 应付帐款:供应商的申明一致,确认 /(pD^D wp
GnS Bank and cash: bank confirmation xI\s9_"Qy 银行存款和现金:银行的确认 -/2$P lJY=*KB(6 Auditing sampling B|$13dHfa 审计抽样 =X5&au o ~
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1 Subsequent events QuRg(K%: 随后发生的事件 ` +UMZc $D\l%y/C =(5GU<} L[r0UXYLV U7%pOpO! Going concern 0HuRFl 持续关注
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^ T9OC Management representations j/mp.'P1k 与管理层的交涉沟通 207oEO] YaT+BRh? Audit finalization and the final review: unadjusted differences <$2zr4 审核定稿和最后审查:未经调整的差异 @,`=~_J q/-j`'A_pb ]3u'Qv}o 6. Reporting CF92AY 报告 I>o;
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学会计论坛bbs.xuekuaiji.com b!~%a Appendix `(suRp8
! 附录 w$:)wyR- Audit procedure aDv/kFfn 审计程序 ^J~4~!