1. Assurance engagements and external audit
保证约定和外部审计 l3iL.?&Pa s9[v_(W Materiality, true and fair presentation, reasonable assurance Q}fAAZ&7h 物质性,真实公平的描述,合理的保证 QdW%5lM+ 5&9(d_#H Appointment, removal and resignation of auditors zRE7 w: 审计人员的的任命、免职和辞职 5E!|-xD ]B,S <*h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]&G5/]f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3&?Tc|F+ IG9Q~7@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;_Rx|~!! 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 8v]{ 5 uqO51V~ Engagement letter 10}Zoq|)n 约定书(委托书) `chf8 ap6Vmp 2. Planning and risk assessment 3.dUMJ$_ 规划和风险评估 @$nI\n?* H`Z4a
N General principles dl":?D4H 一般原则 $Jr`4s E$ngmm[ Plan and perform audits with an attitude of professional skepticism Dh9-~}sW' 持专业的怀疑态度计划和执行审计工作 dIpt&nH&$ UxS;m4 Audit risks = inherent risk ×control risk ×detection risk "BVz5? 审计风险=内在风险×控制风险×检查风险 %*19S.=l BO9Z"|" Risk-based approach N0qC/da1 基于风险的办法 >6kWmXK[
FQ-(#[ Understanding the entity and knowledge of the business ,F-tvSc\Q 了解商业的实质和知识 Qs?+vk?*h cLYc""= Assessing the risks of material misstatement and fraud `r iv`+J{s 评估材料错报和舞弊的风险 l =_@<p TAAsV#l Materiality (level), tolerable error j qdI=!H 重要性(级别),可容忍误差 ?\O+#U%W T
*{zL Analytical procedures / P:Hfq 分析程序 Gqia@>T4*N hx2C<;s4 Planning an audit
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| 规划审计工作 R_1C+ -DuiK:mp Audit documentation: working papers {//F>5~[ 审计文件:工作底稿 asq/_` -E500F*b The work of others (jm.vL&5j 其他机构的文件 G4{qWa/ v|/
3Mi9mz Rely on the work of experts u:S@'z> 依靠专家的工作 aEk*-v#{ Z*TW;h0ZQ3 Rely on the work of internal audit z\E"={P& 依靠内部审计工作 RYV6hp)| _5K_YhT 3. Internal control R^2Uh$kk{A 内部控制 QlS5B.h, 2 Lamvf The evaluation of internal control systems 23f[i<4e 对内部控制系统的评估 *M|\B|A. wrO>#`Z Tests of control :HE]P)wz- 控制测试 h/fCCfO, ?V{k\1A Substantive procedures (time, nature, extent) OhW=F2OIV 实质性程序(时间,性质,程度) vaf9b}FL hY1|qp Transaction cycles: revenue, purchases, inventory, etc. @1@q6@9Tu 交易周期:收入,采购,库存等。 B@;)$1-UT
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Ij#a 审计证据 gZjOlp S[a5k;8GL Obtain sufficient, appropriate audit evidence X]yERaJ,i 获取足够、适当的审计证据 {a3kn\6H0 #8z,'~\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sv;zvEn;-L 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 i)2))C VRX"
@uCD The audit of specific items t>wxK
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Receivables: confirmation )KqR8UO 应收帐款:确认 ?fmt@@]T? VU/W~gb4"A Inventory: counting, cut-off, confirmation of inventory held by third parties ys/mv'#> 存货:数量,减值,第三方持有存货的确认 S(J\<)b ~}5Ml_J$,l Payables: supplier statement reconciliation, confirmation 7rSUSra 应付帐款:供应商的申明一致,确认 U R@BSK' ^2r}_AX Bank and cash: bank confirmation cY2-T#rL 银行存款和现金:银行的确认 z}1
xy+ d# 3tQ*G/ Auditing sampling ,8IAhQa 审计抽样 8sIrG eh(Q^E;* 5.Review
CjQ"o Qw 复核 }%YHm9) B/=q_.1F> Subsequent events 16QbB; 随后发生的事件 _g 4/% <}
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nuQ6X5>.= "F"_G Going concern h_~|O[5|) 持续关注 5!ubY
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Management representations b#g
{`E 与管理层的交涉沟通 bw<w
u}ED b;L>%; Audit finalization and the final review: unadjusted differences 8}, <e>q 审核定稿和最后审查:未经调整的差异 =u8D!AxT .NkAD-k` T@|l@xm~L 6. Reporting n`)7Y`hBhP 报告 ChTXvkdH 学会计论坛bbs.xuekuaiji.com ]&:b<]K3 Appendix _~[?>cF% 附录 oM<!I0"gC+ Audit procedure v
(ka,Dk3 审计程序 ufCqvv>'