1. Assurance engagements and external audit
保证约定和外部审计
Ch607i= j+Nun Materiality, true and fair presentation, reasonable assurance 79<{cexP 物质性,真实公平的描述,合理的保证 vj<HthC.k #KZ6S9>@ Appointment, removal and resignation of auditors y5>859"h 审计人员的的任命、免职和辞职 ?4wS/_C/ O3#4B!J$E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion I,D24W4l 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vINm2%*zJ D`3m%
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(? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O-6848iCX 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 kpi)uGvGUA V%?oI]"
l Engagement letter fkWuSGi 约定书(委托书) %..{ c#V ',nGH|K. 2. Planning and risk assessment S nVIV% 规划和风险评估 :.6kXX'~ zghUwW |K General principles dK,j| 一般原则 Iz^~=yV) Da5Zz( Plan and perform audits with an attitude of professional skepticism B*E:?4(<P 持专业的怀疑态度计划和执行审计工作 E$m3Gg)s>N #\1;d8h Audit risks = inherent risk ×control risk ×detection risk r-'(_t~FT 审计风险=内在风险×控制风险×检查风险 x2+%.$' W!4(EdT*Cq Risk-based approach j[Uul# 基于风险的办法 N~
g@ W}V L 3s Understanding the entity and knowledge of the business m/ 3b7c@r 了解商业的实质和知识 c.m8~@O5+ D
%kY Assessing the risks of material misstatement and fraud 8r(S=dA 评估材料错报和舞弊的风险 %,$/wh)<V ['j_W$8n Materiality (level), tolerable error x|n2,3% 重要性(级别),可容忍误差 w;}pebL: x9R_KLN:; Analytical procedures -qz; 分析程序 +CtsD9PA 74ma
Planning an audit 6j@3C`
Yd 规划审计工作 :%Na-j9hV) Ss+e*e5Ht Audit documentation: working papers Se+sgw_" 审计文件:工作底稿 Bh?K_{e @V:4tG.<sw The work of others VnW]-P*: 其他机构的文件 2,?4'0Z@R v+A$CGH96 Rely on the work of experts 2V
7x 依靠专家的工作 :$j6 / 2>\Z ( Rely on the work of internal audit )| @'}k+ 依靠内部审计工作 VU`aH9g3( p6u"$)wt 3. Internal control (5rH72g( 内部控制 @SeE,< xT
NWT_d The evaluation of internal control systems `!Ei
H<H} 对内部控制系统的评估 Dz;^' DZKVZ_
q Tests of control 0G?0 Bo 控制测试
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(F]?H Substantive procedures (time, nature, extent) LM}0QL
m? 实质性程序(时间,性质,程度) Q`}1 B lx,^Y647 Transaction cycles: revenue, purchases, inventory, etc. 91|=D
\8aE 交易周期:收入,采购,库存等。 T<kyxbjR AHX_I ;i?Ao:] 4.Audit evidence HV ab14}E 审计证据 iHhoNv`MR ~E&drl\ Obtain sufficient, appropriate audit evidence MB;<F 获取足够、适当的审计证据 -I4-K%%B` 3D70`u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9^l_\:4 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 7@al)G;~ G
m40u/ The audit of specific items ) '"@L7U 审计的具体项目 m:A7*r[ "mr;|$Y Receivables: confirmation 10xo<@l 应收帐款:确认 $[txZN f@lRa>Z(Fm Inventory: counting, cut-off, confirmation of inventory held by third parties }XVz?6 存货:数量,减值,第三方持有存货的确认 <Okk;rj2 NY(c4fzl Payables: supplier statement reconciliation, confirmation #]bWE$sU< 应付帐款:供应商的申明一致,确认 HI6;=~[ 4SSq5Ve< Bank and cash: bank confirmation rSDS9Vf( 银行存款和现金:银行的确认 |Z}uN!Jm TMZg GUn Auditing sampling mwLp~z%OX 审计抽样 E8#r<=(m f.,ozL3* 5.Review
C=2"*>lTn 复核 Cc^`M9dP "Wd?U[[ Subsequent events kr2V 随后发生的事件 j&) "a,f 8$}1|"F ^pA|ubZ OLpE0gZ.|` _q`$W9M+k Going concern i~
D, 持续关注 u1d{|fF -#T?C]} Management representations UV8,SSDTV 与管理层的交涉沟通 RbUBKMZU eKV^ia Audit finalization and the final review: unadjusted differences (m|w&oA/ 审核定稿和最后审查:未经调整的差异 RkP g&R;i
ukBj@.~ &scHyt 6. Reporting eED Fm 报告 Y%OE1F$6NN 学会计论坛bbs.xuekuaiji.com A|p O Appendix @A6P[r 附录 PEZ~og:w Audit procedure Zn&S7a>7 审计程序 l(|@ dp