1. Assurance engagements and external audit
保证约定和外部审计 X u):.0I 0Qp'} _ Materiality, true and fair presentation, reasonable assurance />Vx*^u8Hz 物质性,真实公平的描述,合理的保证 F2$bUY yXA f Appointment, removal and resignation of auditors 1
N!g`=} 审计人员的的任命、免职和辞职 o0G`Xn
f_!`~`04 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .4<U*X
kt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6I.m c 9ET+k(wI@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <aaDW 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7f%Qc
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ocqB-C] Engagement letter ^<\} Y 约定书(委托书) lK,=`xe )v=G}j^ 2. Planning and risk assessment b8Rh|"J)d 规划和风险评估 %Z[/U cIvYfgIo9 General principles TucAs0-bF 一般原则 Ig3(|{R ` G=L07 Plan and perform audits with an attitude of professional skepticism 'ZH<g8:=@ 持专业的怀疑态度计划和执行审计工作 "&#WMi Oawr S{ Audit risks = inherent risk ×control risk ×detection risk 5@D7/$bLp
审计风险=内在风险×控制风险×检查风险 :{s%=\k {d "qTC(F9N$. Risk-based approach cNo4UZvr 基于风险的办法 i!W8Q$V Qf-k&d Understanding the entity and knowledge of the business a\69,%!: 了解商业的实质和知识 iQ
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G|]W Assessing the risks of material misstatement and fraud |SP.S 0.y 评估材料错报和舞弊的风险 <
mK Z;y}gv/{ Materiality (level), tolerable error tOM3Gs~o6z 重要性(级别),可容忍误差 Flujwh@rg =x0"6gTz> Analytical procedures \U*-w:+@ 分析程序 {QS@Ugf W,/C?qFp Planning an audit dA)4(0o8fD 规划审计工作 "56?/ jF !^l4EL5# Audit documentation: working papers :gD0EqV 审计文件:工作底稿 12d}#G<q- :@>br+S The work of others j t`p<gI 其他机构的文件 TFC!u0Y"$ 22/?JWL> Rely on the work of experts }1]!#yMfq 依靠专家的工作 ]EM)_ :tRf LbV]JP Rely on the work of internal audit "dK|]w8 依靠内部审计工作 ^Em@6fz[ bN4&\d*u# 3. Internal control &Ev]x2YC 内部控制 Vr-3M+l=O QK?2E The evaluation of internal control systems R)d99j^" 对内部控制系统的评估 4ljvoJ}xjr
a0?iR5\ Tests of control }&(E#*>x 控制测试 D){"fw+b n.a=K2H:V Substantive procedures (time, nature, extent) HhWwc#B 实质性程序(时间,性质,程度) 11B{gUv.] {wpMg Transaction cycles: revenue, purchases, inventory, etc. c#n4zdQd]5 交易周期:收入,采购,库存等。 b>bgUDq
&6\r vzyN c' 4.Audit evidence P )t]bS 审计证据 Q+N7:o!;<b z<oE!1St Obtain sufficient, appropriate audit evidence J\xz^%p 获取足够、适当的审计证据 npO@Haw W>?f^C!+m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations *X=@yB*aK 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 }
T/}0W]0 dT hn? The audit of specific items -t%{"y 审计的具体项目 *h*j% ~jp!"f Receivables: confirmation @Z9>3'2]A 应收帐款:确认 o\@ A2r3 |t&G&)~: Inventory: counting, cut-off, confirmation of inventory held by third parties A;fB6 存货:数量,减值,第三方持有存货的确认 mh
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h Payables: supplier statement reconciliation, confirmation p|h.@do4 应付帐款:供应商的申明一致,确认 u#41osUVW> DnNt@e2| Bank and cash: bank confirmation J.bFv/R 银行存款和现金:银行的确认 Q?
<-`7 )g9)IF Auditing sampling u8-a-k5< 审计抽样 fqcU5l[v, DA+A >5/ 5.Review
'A@qg^e:` 复核 6\,DnO wO^$!zB W Subsequent events KjFZ 随后发生的事件 lfxuc7Rdla 6C
cB-@n4 hsTFAfa' t(J![wB} U6c)"^\ Going concern G0I~&?nDa 持续关注 yxaT7Oqh% x[vpoB+c Management representations Ne &Xf 与管理层的交涉沟通 %^a]J"Ydi8 B;xZ%M] Audit finalization and the final review: unadjusted differences l;XU#6{ 审核定稿和最后审查:未经调整的差异 _7Xd|\Zc snXB`UC GXT]K>LA 6. Reporting
OD 报告 ?!bd!:(N 学会计论坛bbs.xuekuaiji.com FX%t Appendix '8s>rH5[V 附录 y]yine Audit procedure u|(Ux~O
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