1. Assurance engagements and external audit
保证约定和外部审计 (7 O?NS dcH@$D@~S Materiality, true and fair presentation, reasonable assurance 4(%LG)a4S 物质性,真实公平的描述,合理的保证 /=@V5) 2EC<8}CG Appointment, removal and resignation of auditors Fzk%eHG= 审计人员的的任命、免职和辞职 e6i m_ Tk Vpe\Okt: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .jv#<"DW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ec&K}+p
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- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Yl`)%6'5| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 9YvK<i&I iOdk) Engagement letter ]
L6LB\ 约定书(委托书) *%n(t+'q Fql|0
Fq 2. Planning and risk assessment S7h?tR*u 规划和风险评估 D16w!Mnz{K '&!:5R5 9 General principles ^u+#x2$Mg 一般原则 ~F.kgX jAxrU Plan and perform audits with an attitude of professional skepticism uhvn1" 持专业的怀疑态度计划和执行审计工作 oqa8v6yG' `&jG8lHa Audit risks = inherent risk ×control risk ×detection risk ]T; 审计风险=内在风险×控制风险×检查风险 PlRcrT"#w R*l3 zn> Risk-based approach )W^$7Em 基于风险的办法 f/vsf&^O )?<V-,D Understanding the entity and knowledge of the business .OZ\s%h; 了解商业的实质和知识 xs^wRE_ :NynNu
' Assessing the risks of material misstatement and fraud 7_~_$I~g* 评估材料错报和舞弊的风险 Ov@vNj& OV/
&'rC Materiality (level), tolerable error >)edha*W] 重要性(级别),可容忍误差 a49t/ U
gTgva>? Analytical procedures i}/Het+( 分析程序 T-y5U}, _BI[F
m Planning an audit =\IUBH+C 规划审计工作 M~g{}_0Z /kV5~i<1S Audit documentation: working papers zsr; 37 审计文件:工作底稿 'x u!t'l& |&_(I The work of others Vx%!j& 其他机构的文件 D77s3AyHK Bej k^V~ Rely on the work of experts I.- I4F)D 依靠专家的工作 g4Nl"s
*~ B=HEi\55K Rely on the work of internal audit """pe+Y 依靠内部审计工作 T'-kG"l b 4ah5}9{g 3. Internal control <_yy0G 内部控制 h|.{dv vlo!D9zsV3 The evaluation of internal control systems 7X8n|NZRH7 对内部控制系统的评估 h*V~.H lmYyaui Tests of control ,VZ<r5NT 控制测试 ]RxWypA` dMK\ y4#i Substantive procedures (time, nature, extent) p7Z/%~0v: 实质性程序(时间,性质,程度) CcZM0 9P*p{O{_ Transaction cycles: revenue, purchases, inventory, etc. ~iJ@x;` 交易周期:收入,采购,库存等。 oO9
yI^ j/uzsu+ ]Y3s5#n 4.Audit evidence I^m9(L4% 审计证据 u@T,8 0Vj!'=Ntv Obtain sufficient, appropriate audit evidence [Uw3.CVh 获取足够、适当的审计证据 LZ8xh +TN*6V{D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6|Xm8,]yRw 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 s lYC\"$ F6Qnz8| The audit of specific items 9`Xr7gmQf 审计的具体项目 c3N,P<# pDt45 Receivables: confirmation Y{<SD-ibZ$ 应收帐款:确认 Nuaq{cl [#2X Inventory: counting, cut-off, confirmation of inventory held by third parties MS& 'Nj 存货:数量,减值,第三方持有存货的确认 aK--D2@}i q{pa _ Payables: supplier statement reconciliation, confirmation zd3^
k< 应付帐款:供应商的申明一致,确认 \vgM`3
2< s,~g| I\ Bank and cash: bank confirmation Bh7dAV( 银行存款和现金:银行的确认 S'=}eeG HxNoV.q Auditing sampling {YEGy 审计抽样 lbC9^~T+ Z<`:xFy( 5.Review
:_pn| 复核 8b< 'jft ^=y%s Subsequent events Wo~;h(6 随后发生的事件 ?L6pB]l8b 4E@_Fn_# FvDi4[F# {`V ^V_ >~})O&t Going concern &e99P{\D 持续关注 Rg 5kFeS 5RR4jX] Management representations <P#:dS%r 与管理层的交涉沟通 g])iU9)8 ZC
3;QKw> Audit finalization and the final review: unadjusted differences 9/dADJe0b 审核定稿和最后审查:未经调整的差异 hx8. z,(.` %h mj&$+z M> 6. Reporting ; - 8] 报告
C'a#.LM 学会计论坛bbs.xuekuaiji.com nTr{D&JS Appendix gq050Bl) 附录 D/puK Audit procedure "6>+IF 审计程序 N_?15R7h