1. Assurance engagements and external audit
保证约定和外部审计 w0lgB%97p VJT /9O)Z| Materiality, true and fair presentation, reasonable assurance Yf~Kzv1]* 物质性,真实公平的描述,合理的保证 lX)AbK]nb o 9/,@Ri\5 Appointment, removal and resignation of auditors ('U TjV 审计人员的的任命、免职和辞职
s2wDJ| &vt)7[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /3
K)$Er 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EhM=wfGKw #;W4$q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5u;//Cm 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 N3aqNRwlk ,aGIq. *v Engagement letter xkiiQs) 约定书(委托书) Ui" {0% _SOwiz 2. Planning and risk assessment #+V4<o 规划和风险评估 Z]oGE@!
n" WFFQxd|Z General principles 0B!(i.w 一般原则 kWVk^, dE_"|,: Plan and perform audits with an attitude of professional skepticism !<HMMf,-D 持专业的怀疑态度计划和执行审计工作 sxph#E% j BBl{ Audit risks = inherent risk ×control risk ×detection risk ^v'0\(H?P 审计风险=内在风险×控制风险×检查风险 m"'LT0nur !ehjLFS? _ Risk-based approach eOF*|9 基于风险的办法 3Il._]#
$p4e8j[EJ Understanding the entity and knowledge of the business qlYi:uygY 了解商业的实质和知识 *fIn<Cc oYTLC@98} Assessing the risks of material misstatement and fraud @6tczU}ak 评估材料错报和舞弊的风险 'TH[Db'`I %=9o'Y,4 Materiality (level), tolerable error njg0MZBqA 重要性(级别),可容忍误差 WysWg7,r
!/u Analytical procedures g3&nxZ 分析程序 !#W>x49} `PL}8ydZ Planning an audit ~ZSX84~@u 规划审计工作 8h@L_*Kr ![\P/1p Audit documentation: working papers UhL1Y
NF_ 审计文件:工作底稿 [f6BA|
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V-Z The work of others [J}eNprg 其他机构的文件 $w{d4" ) h8 N|m0W Rely on the work of experts [~
2m*Q 依靠专家的工作 Z'y &11 ksOsJ~3) Rely on the work of internal audit
`x#S.b 依靠内部审计工作 i
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3. Internal control dhLR#m30T 内部控制 xatq X5VNj|IE The evaluation of internal control systems 6)*fr'P 对内部控制系统的评估 W}TP(~x'N g`S;xs Tests of control QY&c=bWAX" 控制测试 {cOx0= d]O:VghY\ Substantive procedures (time, nature, extent) U\:Y*Ai 实质性程序(时间,性质,程度) abUO3
Y{ d wG!]j>:_ Transaction cycles: revenue, purchases, inventory, etc. s9CmR]C 交易周期:收入,采购,库存等。 MooH`2Fd -"JmQ Fha MJ?t{= 4.Audit evidence J QnaXjW2 审计证据 XK3O,XM &T0]tzk*, Obtain sufficient, appropriate audit evidence K=JDl-#! 获取足够、适当的审计证据 L +Uq4S^ dt"/4wCO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }aE' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 a
dr\l5pWQ / kK*%TP The audit of specific items dV
:} 审计的具体项目 W@r<4?O
at Y0|){&PCt Receivables: confirmation =O0A(ca"g 应收帐款:确认 s) U1U6O a'jUM+D; Inventory: counting, cut-off, confirmation of inventory held by third parties cb]X27uww 存货:数量,减值,第三方持有存货的确认 ;6pB7N uBt
]4d* Payables: supplier statement reconciliation, confirmation U?f-/@fc 应付帐款:供应商的申明一致,确认 )2Sh oFF ri8=u$! Bank and cash: bank confirmation G-9i 银行存款和现金:银行的确认 b5=|1SjR yXDjM2oR/2 Auditing sampling 2yn"K| 审计抽样 CqC
)H7A B3&C&o.h 5.Review
'pIrwA^6N 复核 =l/Dc=[ &}e>JgBe0 Subsequent events iE"]S ) 随后发生的事件 ,.ivdg(/ Oo;]j)z KMy"DVqE o c]
C+l oX:&;KA Going concern p
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>Z_;ZMu) Management representations F*J1w|)F0 与管理层的交涉沟通 q1u$Sm S
JP3mq/^K Audit finalization and the final review: unadjusted differences }FS_"0 审核定稿和最后审查:未经调整的差异 2! ,ndLA 80lhhqRC #N`G2}1J 6. Reporting 0`7yPq* 报告 Pd&KAu|<` 学会计论坛bbs.xuekuaiji.com 9yTdbpY Appendix ps2j ]g 附录 Pah@d!%A Audit procedure H*k\C 审计程序 :n13v@q