1. Assurance engagements and external audit
保证约定和外部审计 o('W2Bs-o 9F+i+(\,b Materiality, true and fair presentation, reasonable assurance K..L8#SC 物质性,真实公平的描述,合理的保证 DVCO(
fz Mda~@)7$ Appointment, removal and resignation of auditors J qWMO!1 审计人员的的任命、免职和辞职 &4M0 S+. S%KY%hUt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yNp
l0 d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i!
G^=N q~*3Bk~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +zodkB~) 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 vd7%#sHH& V[D[MZ Engagement letter Z9-HQ5> 约定书(委托书) zTi%j$o :$Lu
V5 2. Planning and risk assessment QuFcc}{<] 规划和风险评估 {2kw*^,l v4]7"7GuW General principles Ao%E]M 一般原则 <3\t J gs;3
NW Plan and perform audits with an attitude of professional skepticism cU}j
Whu 持专业的怀疑态度计划和执行审计工作 :`BZ,j_ BNU]NcA#*, Audit risks = inherent risk ×control risk ×detection risk l:NEK`>i 审计风险=内在风险×控制风险×检查风险 6itp
Mck h%e}4U@X Risk-based approach a<+Qw' 基于风险的办法 vUa~PN+Iy pQ0yZpN%; Understanding the entity and knowledge of the business 3md yY\+& 了解商业的实质和知识 F 7+Gt
Ed ?>47!):-* Assessing the risks of material misstatement and fraud W]|;ZzZ=m 评估材料错报和舞弊的风险 SF*!Z2K i9}n\r0=c Materiality (level), tolerable error $q#|B3N% 重要性(级别),可容忍误差 =IBdnEz:M w-Zb($_ Analytical procedures 4xLU15C 分析程序 :32 Ko% &~C_ Planning an audit (:3rANY| 规划审计工作 9TGjcZ1S' f:L%th Audit documentation: working papers IQ$l!) 审计文件:工作底稿 @]lKQZ^2& fd >t9. The work of others 7NG^X"N{Ul 其他机构的文件 ^T
\JFzV w91gM*A Rely on the work of experts hNXP-s 依靠专家的工作
@ -pi Q7]:vs)% Rely on the work of internal audit !Dp4uE:Pq 依靠内部审计工作 DmAMr=p HKO00p7 3. Internal control 8EZ"z
d`n/ 内部控制 Qz&I~7aoyV +:w9K!31- The evaluation of internal control systems 4&/u1u0 对内部控制系统的评估 b\~rL,7( =g'7 xA Tests of control _QCspPT' c 控制测试 X~abn7_ *%5#\ I Substantive procedures (time, nature, extent) .(Q3M0.D 实质性程序(时间,性质,程度) 88Yp0T<1 ,c_[`q\ Transaction cycles: revenue, purchases, inventory, etc. DV +DJcF 交易周期:收入,采购,库存等。 OI B~W vvw6 GB,M 2vWJ|&|p 4.Audit evidence h$|K vS 审计证据 m<005_Z0Q M9*7r\hqYV Obtain sufficient, appropriate audit evidence
En3Q% 获取足够、适当的审计证据
B&|F9Z6D $A6'YgK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g<oSTAw 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 g':mM*j& <jU[&~p The audit of specific items VkFTIyt 审计的具体项目 +g ovnx "_jczr$* Receivables: confirmation mJ0nyjX^ 应收帐款:确认 \Oh9)X:I n5"rSgUtE Inventory: counting, cut-off, confirmation of inventory held by third parties Sai_rNRWB 存货:数量,减值,第三方持有存货的确认 R{)Sv| +` 2Xk(3J!!'a Payables: supplier statement reconciliation, confirmation O-:#Q(H! 应付帐款:供应商的申明一致,确认 u9}}}UN! 4W}8?&T Bank and cash: bank confirmation 20;M-Wx 银行存款和现金:银行的确认 a_'W1ek-@ \^SL Zhe Auditing sampling 2S}%r4$n} 审计抽样 YMLo~j4J 0wXfu"E{ 5.Review
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kR 复核 'R8VCj iyrUY Subsequent events KbVV[
* 随后发生的事件 =K{$?%"
*ghkw9/ -cNh5~p= Ta?#o Fgxh?Wd9 Going concern V^nYG$si 持续关注 kvv-f9/- +pc_KR Management representations G+AD
&EHV 与管理层的交涉沟通 3Gf^IV-
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a70w:ja Audit finalization and the final review: unadjusted differences d|]F^DDuI 审核定稿和最后审查:未经调整的差异 r Y|'<$wvg EnA) Rz +[`N|x< 6. Reporting 016l$K4 报告 ,%mTKOs 学会计论坛bbs.xuekuaiji.com L 7_Mg{ Appendix IV_uf 附录 A,e/y Audit procedure O\pqZ`E=s 审计程序 h1G]w/.ws