1. Assurance engagements and external audit
保证约定和外部审计 4)i(`/U r- :u* Materiality, true and fair presentation, reasonable assurance N7b+GqYpF> 物质性,真实公平的描述,合理的保证 v[O }~E7' !
&k}YF Appointment, removal and resignation of auditors 86BY032H 审计人员的的任命、免职和辞职 q4~w
D IJ`%Zh{f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eA$wJ$* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N5SePA\ ,? jBO/1h= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gq^j-!Q)Q< 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 2qF
?% S-$N! G~! Engagement letter %%dQIlF
约定书(委托书)
z!<X{&
e S?M'JoYy 2. Planning and risk assessment 2;z~xR 规划和风险评估 #Oeb3U v|&Nh?r General principles d\_$Nb* 一般原则 \.`;p e;kH,fHUI3 Plan and perform audits with an attitude of professional skepticism 5a PPq~% 持专业的怀疑态度计划和执行审计工作 %ZajM I)B+h8l72< Audit risks = inherent risk ×control risk ×detection risk Bv)^GU& 审计风险=内在风险×控制风险×检查风险 _Prh&Q1zs tLz,t&h Risk-based approach R@+%~"Z 基于风险的办法 <;R}dlBASW vIL'&~C\y Understanding the entity and knowledge of the business z;dFS 了解商业的实质和知识 J*n Q(*e r?w^#V Assessing the risks of material misstatement and fraud gtV^6(Y 评估材料错报和舞弊的风险 &RzkM4" 3($ cBC Materiality (level), tolerable error +4N7 _Y 重要性(级别),可容忍误差 =41g9UQ
/oWn0 Analytical procedures ~^{jfHTlv 分析程序 2+2Gl7" s I:ag}L
8` Planning an audit zXop@"(e 规划审计工作
(SEE(G35 *Va ;ra(V2 Audit documentation: working papers Cw*:
` 审计文件:工作底稿 cILI%W1 V+A9.KoI The work of others G` _LD+ 其他机构的文件 f6I$d< 4Pbuv6`RK Rely on the work of experts -|"[S"e 依靠专家的工作 X3bPBv ]WsQ= Rely on the work of internal audit m ll-cp 依靠内部审计工作 [eb?Fd~WB] GQ@`qYLZ+ 3. Internal control $j+RUelFY 内部控制 BrHw02G 1&,d,< The evaluation of internal control systems vDeb?n
对内部控制系统的评估 O ;34~k
B#+0jdF; Tests of control L[|($vQ" 控制测试 Ke
*tLnO B"@3Q av3 Substantive procedures (time, nature, extent) 8NE+G.:G 实质性程序(时间,性质,程度) lBpy0lo# TbUouoc Transaction cycles: revenue, purchases, inventory, etc. d7f{2 交易周期:收入,采购,库存等。 rT&rv^>f z(8:7 G yobcAV` 4.Audit evidence :
aIS>6 审计证据 hR g?H WRBCNra Obtain sufficient, appropriate audit evidence XY_zFF 获取足够、适当的审计证据 =T?:b8yV |g$n-t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cbton<r~ 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 @L 9C_a )w
t mc4' The audit of specific items nT;Rwz$3 审计的具体项目 KBe\)Vs u!B6';XY Receivables: confirmation FQ3{~05T 应收帐款:确认 __3s3YG I1a>w=x!+ Inventory: counting, cut-off, confirmation of inventory held by third parties x$:P;# 存货:数量,减值,第三方持有存货的确认 7 K5D,"D;1 :r
BPgrt Payables: supplier statement reconciliation, confirmation t1Zcr#b> 应付帐款:供应商的申明一致,确认 1GaM!OC 9 kL7n`o Bank and cash: bank confirmation d
:a*;F 银行存款和现金:银行的确认 *\n-yx] =(3Yj[>st Auditing sampling 6w"_sK?
审计抽样 !jySID?q *K57($F 5.Review
C-}@.wr( 复核 MyJ\/` 8 ev{;}2~V Subsequent events FJ/c(K 随后发生的事件 4X1!t >, 9R :X(
_<8~CWo: gfW_S&&q Nuebxd Going concern }MiEbLduN 持续关注 r=J+ ROWI.| Management representations BKV,V/*p 与管理层的交涉沟通 *B3 4 MB!_G[R
Audit finalization and the final review: unadjusted differences _1hiNh$ 审核定稿和最后审查:未经调整的差异 Cd7imj 0
DsW1 SJJ[y"GvD 6. Reporting 0^-1/Ec 报告 ,O'#7Dj 学会计论坛bbs.xuekuaiji.com !P"@oJ/Yy_ Appendix B*3<(eI 附录 qk
*b,`; Audit procedure &*nq.l76X` 审计程序 nkxv,_)ZT