1. Assurance engagements and external audit
保证约定和外部审计 PMY~^S4O P]-#wz=S Materiality, true and fair presentation, reasonable assurance df yrn%^Ia 物质性,真实公平的描述,合理的保证 Yq{jEatY{/ p_;r%o= Appointment, removal and resignation of auditors 2=O))^8 审计人员的的任命、免职和辞职 ]An_5J
}q]jjs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9LHa&"" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZLuPz#
gz#+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )u-ns5 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 #'wL\3 t)KPp|& Engagement letter C&e8a9*,(a 约定书(委托书) >I|<^$/ sc9]sIb 2. Planning and risk assessment d
t0T t 规划和风险评估 SbCJ|z#? eA1'qww"' General principles =^#0.
一般原则 E~}[+X@ ps"9;4P Plan and perform audits with an attitude of professional skepticism fH; |Rm 持专业的怀疑态度计划和执行审计工作 x!>d
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P( Audit risks = inherent risk ×control risk ×detection risk |K6nOX!i 审计风险=内在风险×控制风险×检查风险 uRFNfX(* v,8Si'"i+ Risk-based approach @\+%GDv 基于风险的办法 f^~2^p
1te 7WXiG0 Understanding the entity and knowledge of the business K[n<+e;G 了解商业的实质和知识 [+_\z',u 5%'o%`?i Assessing the risks of material misstatement and fraud vu44 !c@ 评估材料错报和舞弊的风险 1R*1BStc z"9aAytd Materiality (level), tolerable error =%xIjxYl 重要性(级别),可容忍误差 nM=2"`@$ V, E9Uds Analytical procedures haN"/C^ 分析程序 ]!q
}|bP Q:kwQg:~ Planning an audit BF>T*Z-Ki 规划审计工作 )7tV*=?Ic8 cl?<
7 Audit documentation: working papers
nMLU-C!t 审计文件:工作底稿 ?U
=mcdqd t2~"B&7My The work of others )8 oEs 其他机构的文件 :{x!g6bK@ m9 ^m Rely on the work of experts j)<;g( 依靠专家的工作 ',:3>{9 g9M')8a n Rely on the work of internal audit '9f6ZAnYpQ 依靠内部审计工作 A{G5Plrh lp?i_p/z 3. Internal control F@B 内部控制 HI}pX{.\ B >ms`|q=l The evaluation of internal control systems 8}Fw%;Cb 对内部控制系统的评估 od;Bb ^-
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! Tests of control _3s~!2 控制测试 s@/B*r9 Z83q- Substantive procedures (time, nature, extent) ?ykVf O' 实质性程序(时间,性质,程度) l~`txe j0ci~6&b3_ Transaction cycles: revenue, purchases, inventory, etc. EI[e+
@J 交易周期:收入,采购,库存等。 :(5]Z^ xC=
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1 Np|:dP9#} 4.Audit evidence 7f.4/x^ 审计证据 t-3v1cv" nXx6L!H J# Obtain sufficient, appropriate audit evidence >xhd[ 获取足够、适当的审计证据 67Af} >Q W;xW:
- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O|A~dj` 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 UchALR^5 ]#vvlM>/ The audit of specific items w`H.ey 审计的具体项目 /vFxVBX <~IH` Receivables: confirmation !=8L.^5c 应收帐款:确认 Co{MIuL x!Z:K5%O Inventory: counting, cut-off, confirmation of inventory held by third parties WLg6-@kxXs 存货:数量,减值,第三方持有存货的确认 '6Pu[^x L%c
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Payables: supplier statement reconciliation, confirmation @m !9"QhC 应付帐款:供应商的申明一致,确认 BN<#x@m$] m'G?0^Ft Bank and cash: bank confirmation \NvC
银行存款和现金:银行的确认 pfJVE
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{$ Auditing sampling +X2 i/} 审计抽样 r'mnkg2, >oM9~7f 5.Review
qaCi)f!Dl 复核 |!jYv'% w@gl Subsequent events 3iwoMrp 随后发生的事件 #cSw"A <3],C)Zwc AAlmG9l&7 Ee$"O6*! [9YlLL@ Going concern Q
KcF1? 持续关注 3isXgp8 VO
owA^ Management representations XNkQk0i;g& 与管理层的交涉沟通 =
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Rsa\V6N> Audit finalization and the final review: unadjusted differences 4z-,M7iP 审核定稿和最后审查:未经调整的差异 .yFg$
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"df13U" 6. Reporting HwVgT" 报告 O3<Y _I^ 学会计论坛bbs.xuekuaiji.com 61s2bt# Appendix }]n>A 附录 m_r@t* Audit procedure K[ Egwk7
审计程序 xsY>{/C