1. Assurance engagements and external audit
保证约定和外部审计 Q8DKU efh 1-3f Materiality, true and fair presentation, reasonable assurance "?YpF2pD 物质性,真实公平的描述,合理的保证 "H{#ib_c_ ;8gODj:dO Appointment, removal and resignation of auditors 'YEiT#+/ 审计人员的的任命、免职和辞职 l> >BeZ &jDRRT3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V{0 V/Nv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ND5E`Va5R ,7e 2M@=
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Uzk_
ae 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 _xdttO^N \)PS&Y8n Engagement letter @T-}\AU 约定书(委托书) !" : arK j MA%`*r 2. Planning and risk assessment +Jc-9Ko\c; 规划和风险评估
16I(S gOk^("@ General principles wJF$<f7P 一般原则 g:
"Hg-s Iq47^ Plan and perform audits with an attitude of professional skepticism %;G!gJeE
持专业的怀疑态度计划和执行审计工作 Zn'y"@%t[ 8\Eq(o}7 Audit risks = inherent risk ×control risk ×detection risk
;}k_2mr~ 审计风险=内在风险×控制风险×检查风险 " 2@Ys*e 5xG/>fn Risk-based approach FD}>}fLv 基于风险的办法 +z\
O"zlj W&^2Fb Understanding the entity and knowledge of the business .LNqU#a 了解商业的实质和知识 q}5&B=2pM [g*]u3s Assessing the risks of material misstatement and fraud ;"GI~p2~7 评估材料错报和舞弊的风险 NPR{g!tK% Iyvl6 Materiality (level), tolerable error )^'wcBod, 重要性(级别),可容忍误差 fKT(.VNq5 dkbKnY& Analytical procedures AwL;-|X 分析程序 __||cQ K#p&XIY, Planning an audit 'w7{8^Z2 规划审计工作 iF]vIg#h v6?<)M% Audit documentation: working papers ^A$~8?f 审计文件:工作底稿 UJF
}Ye FJ&zU<E The work of others 8JAT2a61ur 其他机构的文件 l@YpgyqaL }c,}+{q Rely on the work of experts +NEP*mk 依靠专家的工作 HM1y$e
j O^gq\X4} Rely on the work of internal audit `o*g2fW! 依靠内部审计工作 *)d|:q3 9P)<CD0 3. Internal control )u&_}6z 内部控制 K+mtuB]yr am05>c9 The evaluation of internal control systems (jY
s_8; 对内部控制系统的评估 9Au+mIN @w:sNXz- Tests of control ?8C+wW 控制测试 tg5jS]O n*6',BY Substantive procedures (time, nature, extent) #(*WxVE 实质性程序(时间,性质,程度) I.e' x{
*!"a> Transaction cycles: revenue, purchases, inventory, etc. z(orA} [ 交易周期:收入,采购,库存等。 A?|cJ"N HNuwq\w r5iO%JFg 4.Audit evidence cmN0ya 审计证据 KwQO,($,] |2 wff? Obtain sufficient, appropriate audit evidence <CmsnX 获取足够、适当的审计证据 *Ucyxpu~$ O x$|ZEh Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X7c*T / 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 v
V^ GIWK L
kq>>?T= The audit of specific items 3Ob"r` 审计的具体项目 \
bT]?.si sqZHk+<% Receivables: confirmation #1bgV 应收帐款:确认 }5tn F5<{-{Ky Inventory: counting, cut-off, confirmation of inventory held by third parties V!U[N.&$
存货:数量,减值,第三方持有存货的确认 4!}fCP ty o"1us75P Payables: supplier statement reconciliation, confirmation usTCn3u 应付帐款:供应商的申明一致,确认 ^:)&KV8D| l*m|b""].u Bank and cash: bank confirmation YKc{P"'/| 银行存款和现金:银行的确认 eu:_V+ M7>\Qk Auditing sampling Csc2 yI%3 审计抽样
uATBt TQ2Tt" 5.Review
99:L#0!.W 复核 U; q)01
[1UqMkXtf Subsequent events anwn!Eqk" 随后发生的事件 |B`tRq Go67VqJr 7=AKQ7BB>b uU\iji\ ?3Fo:Z`@F Going concern ~3YNHm6V 持续关注 H= y-Y_R zXC In Management representations &sRJ'oc 与管理层的交涉沟通 1<p"z,c o_N02l4J) Audit finalization and the final review: unadjusted differences KE3v3g< 审核定稿和最后审查:未经调整的差异 yN o8R[M ^9RBG#ud Vi|jkyC8 6. Reporting #"M Pe4 报告 @&W?e?O ~G 学会计论坛bbs.xuekuaiji.com QaO`:wJj Appendix D{l((t3=T 附录 z,7^dlT Audit procedure
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WtUj 审计程序 L' pZ