1. Assurance engagements and external audit
保证约定和外部审计 8F*
WT|] 4yA`);r62 Materiality, true and fair presentation, reasonable assurance c|R/,
/ 物质性,真实公平的描述,合理的保证 QdTe
!f| AAW7@\q. Appointment, removal and resignation of auditors |FFC8R%@]u 审计人员的的任命、免职和辞职 d.AjH9 jg (2li:1j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ETOc4hMO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NM@An2 T]W -g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R
u5&xIQ 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 k)s 7Ev* DS C4 Engagement letter 9qDGxW
'1 约定书(委托书) !_)
^bRd `VsGa 2. Planning and risk assessment ~Z2eQx
jtM 规划和风险评估 qJA.+q.e$e sJoi fl
7 General principles _);Kb/ 一般原则 }/spo3,6 9ojhI=: Plan and perform audits with an attitude of professional skepticism b..$5 持专业的怀疑态度计划和执行审计工作 'EV *-_k )0mDN. Audit risks = inherent risk ×control risk ×detection risk }^[@m# 审计风险=内在风险×控制风险×检查风险 CK(ev*@\D, E<uOk Risk-based approach [QbXj0en$ 基于风险的办法 )^H9C"7T W~3tQ! Understanding the entity and knowledge of the business Hz8`)cv` 了解商业的实质和知识 'I]"=O, }qhK.e Assessing the risks of material misstatement and fraud }yw;L(3 评估材料错报和舞弊的风险 +
nS/jW bFezTl{M Materiality (level), tolerable error od1omYsR 重要性(级别),可容忍误差 g i'agB^ AnY)T8w Analytical procedures 9M]"%E!s 分析程序 L_"(A
#H: f9UaAdJ( Planning an audit lM^!^6=v0l 规划审计工作 K<6x4ha +[/47uFbI Audit documentation: working papers i8_x1=A 审计文件:工作底稿 VtiqAh}4 MuV0;K\ The work of others V2{#<d-T! 其他机构的文件 %D(prA_w 8 QF?W{NK Rely on the work of experts >x
ghq 依靠专家的工作 e[mhbFf- \Z20fh2 Rely on the work of internal audit w"agn}CK 依靠内部审计工作 Ln2C#Uf 1L8ULxi_?] 3. Internal control J xm9
@, 内部控制 C'/M/|=Q# AH'4H."o/9 The evaluation of internal control systems IXvz&4VD 对内部控制系统的评估 A;-z#R#V5 Q\#{2!I
Tests of control F[D0x26^ 控制测试 QYfAf3te $;uWj| Substantive procedures (time, nature, extent) =+}}Sv2 实质性程序(时间,性质,程度) ^[}0&_L
w CKt|c!3 7 Transaction cycles: revenue, purchases, inventory, etc. ht3T{4qCS 交易周期:收入,采购,库存等。 P^3m:bE] 8;g.3Qv =j+oKGkoCa 4.Audit evidence %}MA5 t]o 审计证据 ]~00=nXFM/ xSDE6] Obtain sufficient, appropriate audit evidence Eqm
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[_ 获取足够、适当的审计证据 {IPn\Bka &lPBqw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ccn`f]5w 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 fE%[j?[ xcZ%,7 The audit of specific items w}W@M,.^ 审计的具体项目 4ZJT[zi FW)^
O%2s Receivables: confirmation 6+$d 应收帐款:确认 %rDmW?T R_>TEYZ Inventory: counting, cut-off, confirmation of inventory held by third parties Q;XHHk 存货:数量,减值,第三方持有存货的确认 HM@}!6/s ))IgB).3M Payables: supplier statement reconciliation, confirmation VUy)4* 应付帐款:供应商的申明一致,确认 w
<#*O: K rr?`n Bank and cash: bank confirmation -[=AlqL 银行存款和现金:银行的确认 F7Dc!JNa NB+$ym Auditing sampling \'?? 审计抽样 l0caP( g/l0}% 5.Review
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[|vx!p 复核 iijd$Tv 2JA&{ch Subsequent events fsrg2:kQ 随后发生的事件 fmnRUN= p&OJa$N$[ i_0,BVC sm2p$3v UN *dU Going concern yL;o{
G 持续关注 F9k
I'<Q S:p.W=TAB Management representations r%y;8$/- 与管理层的交涉沟通 MJ>Qq[0 Qh|-a@ Audit finalization and the final review: unadjusted differences %Rd~|$@>x
审核定稿和最后审查:未经调整的差异 CRc!|? JA?,0S D%jD8 p 6. Reporting }_a+X 报告 hy$MV3LP 学会计论坛bbs.xuekuaiji.com .*EOVo9S Appendix "[Qb'9/Jc 附录 QN5yBa!Wz Audit procedure (>rS
_#^ 审计程序 @ate49W