1. Assurance engagements and external audit
保证约定和外部审计 =zwn3L8 fL -j}zr yG- Materiality, true and fair presentation, reasonable assurance AKUmh 物质性,真实公平的描述,合理的保证 m+dJ3 Nb/Z
+ Appointment, removal and resignation of auditors z CFXQi 审计人员的的任命、免职和辞职 {bO
O?pp ~:"//%M3l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^qNr<Ye 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 te#Wv9x QWAtF@qTV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
D~t 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 bG!/%,s 3|1v)E Engagement letter %1kIaYZ 约定书(委托书) bm-&H \~I>@SG2W+ 2. Planning and risk assessment [ih^VlZ 规划和风险评估 lWk/vj<5 R
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# General principles 9%^O-8! 一般原则 'Em633 a3SBEkC Plan and perform audits with an attitude of professional skepticism gH|:=vfYUR 持专业的怀疑态度计划和执行审计工作 aJ$({ZN\# FZ=xy[q]~ Audit risks = inherent risk ×control risk ×detection risk &[y+WrGG 审计风险=内在风险×控制风险×检查风险 XW q@47
FR 4~z-&>% Risk-based approach b_a
6| 基于风险的办法 4*V[^mht NbUbLzE Understanding the entity and knowledge of the business 7&vDx=W 了解商业的实质和知识 5O"$'iL ugS Assessing the risks of material misstatement and fraud I)q"M]~ 评估材料错报和舞弊的风险 ;><m[ l6 }sW%i#CV Materiality (level), tolerable error ^_\%?K_u 重要性(级别),可容忍误差 sff4N>XAl< nXfdf- Analytical procedures cng166}1A 分析程序 b>L?0p$ej 0@kL<\u Planning an audit @k-iy-|3) 规划审计工作 4XIc|a Aa `{9bf)vP6 Audit documentation: working papers my%MXTm2 审计文件:工作底稿 >IJX=24Rc #;/ob- The work of others )w,<XJhg` 其他机构的文件 >- U+o.o ^JAp#?N^9 Rely on the work of experts 3_ko=& B$ 依靠专家的工作 '>[Ut@lT; W(Rp@=!C Rely on the work of internal audit /n1L},67
h 依靠内部审计工作 hr3<vWAD #O^%u,mJj 3. Internal control jR>`Xz 内部控制 1x^Vv;K w/csLi.O The evaluation of internal control systems ~{-9qOGw; 对内部控制系统的评估 ry0YS\W !TO+[g! Tests of control /cZTj!M 控制测试 Lwn
]EqwDw4 Substantive procedures (time, nature, extent) pKaU
[1x?% 实质性程序(时间,性质,程度) 'PWA XvVi)`8!u Transaction cycles: revenue, purchases, inventory, etc. BJKv9x1jK 交易周期:收入,采购,库存等。 kO4'|<
__}ut+H^5p {%c&T S@s 4.Audit evidence $N\k*= 审计证据 q1
Mt5O} 17-B'Gl!<% Obtain sufficient, appropriate audit evidence WV}H
N 获取足够、适当的审计证据
LZ RP}| V&7NN= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7MQh,J!" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 "EwzuM8f /h8100 The audit of specific items
ZmmX_!M 审计的具体项目 oSIP{lfp2Q Yz#E0aTTA Receivables: confirmation d'iSvd. 应收帐款:确认 2"_5Yyb opTH6a Inventory: counting, cut-off, confirmation of inventory held by third parties hD
XaCift 存货:数量,减值,第三方持有存货的确认 pfHfw,[ s"R5'W\U Payables: supplier statement reconciliation, confirmation i6<uj 应付帐款:供应商的申明一致,确认 }46Zfg\T6n 6Ta+f3V Bank and cash: bank confirmation qiH)J-
~GZ 银行存款和现金:银行的确认 _=}.Sg5Q \>x1#Vr>#V Auditing sampling WtO@Kf:3GH 审计抽样 FmSE]et kPoz&e_@ 5.Review
e$/y~! 复核 (I/iD.A kW0ctGFYlf Subsequent events
_}F_Q5) 随后发生的事件 sR/y| ubRhJ~XB ) ]DqK<- E\TWPV'/ d"L(eI}G Going concern Kg`P@ 持续关注 S|af?IW W]XM<# ^^ Management representations >@Pw{Zh$ 与管理层的交涉沟通 T}/|nOu
5 z?pi/`y8> Audit finalization and the final review: unadjusted differences {Qc,Nl
[? 审核定稿和最后审查:未经调整的差异 ZMLN
;.{Na m#[9F']Z` 2qojU%fiH 6. Reporting @ qi|}($ 报告 Jg)( F|>o 学会计论坛bbs.xuekuaiji.com $0vWC#.A] Appendix %!
eRR 附录 g/}d> 6 Audit procedure B!&y>Z^$ 审计程序 &xA>(|a\&-