1. Assurance engagements and external audit
保证约定和外部审计 Hh^ "c} f-|?He4O] Materiality, true and fair presentation, reasonable assurance ?0/$RpFEM# 物质性,真实公平的描述,合理的保证 $UH:r F}u'A,Hc Appointment, removal and resignation of auditors @FN|=?8% 审计人员的的任命、免职和辞职 @\?ubF (& SU)Uvu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $vu*#
.w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^\ x'4!W #!F>cez Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S<i1t[E@W 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 O.B9w+G= wH o}wp Engagement letter JW[6
^Rw 约定书(委托书) Gf"TI:xa nm1dd{U6^ 2. Planning and risk assessment
d78 [(; 规划和风险评估 5K1cPU~o_b 'd$RNqe General principles */M`KPW 一般原则 {jO+N+Ez9 1GK.:s6.f Plan and perform audits with an attitude of professional skepticism ]_h3 持专业的怀疑态度计划和执行审计工作 **h4M2'C kAEq +{h Audit risks = inherent risk ×control risk ×detection risk 5=C?,1F$A 审计风险=内在风险×控制风险×检查风险 &qS%~h%2
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Risk-based approach ni2#20L 基于风险的办法 I.3~ctzu s0' haU Understanding the entity and knowledge of the business Xeq9Vs zg 了解商业的实质和知识 =T
9h7c R JhFn"(O Assessing the risks of material misstatement and fraud
Eto"B" 评估材料错报和舞弊的风险 V#w$|2 HMF2sc$N Materiality (level), tolerable error yo#r^iAr 重要性(级别),可容忍误差 M
v(Pp o08g]a Analytical procedures by>%}#M 分析程序 Y|LL]@Lv C!^A\T7p Planning an audit et+lL"& 规划审计工作 X6
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!tTv$L> Audit documentation: working papers 68z#9}
审计文件:工作底稿 <=n;5hv: [`GSc6j The work of others r[V%DU$dj 其他机构的文件 anW['!T9{s 29J|eBvxx Rely on the work of experts |/K|
Vwa 依靠专家的工作 IaeO0\
4E )(G<(eiD Rely on the work of internal audit W]eILCo 依靠内部审计工作 #k9&OS? dQIF'==6 3. Internal control Oz%6y
ri 内部控制 6ZIPe~` p?$N[-W 6- The evaluation of internal control systems 68?&`/t 对内部控制系统的评估 1K3XNHF b<y*:(: Tests of control TI3xt-/ 控制测试 P- ZvW<M 9!=4}:+ Substantive procedures (time, nature, extent) 6kp)'wz` 实质性程序(时间,性质,程度) +>C2
6Q |5(un# Transaction cycles: revenue, purchases, inventory, etc. OulRqbL2 交易周期:收入,采购,库存等。 |[n\'Xy;{ **m8 HD TFb7P/g 4.Audit evidence 9QP= 审计证据 (QIU 3EN pHR`%2!"t Obtain sufficient, appropriate audit evidence 8#$HKWUK 获取足够、适当的审计证据 ,9G'1%z, agfDx^, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B>E4," 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4wKCzPy GjEV]hqR The audit of specific items S".|j$ 审计的具体项目 R5b,/>^'A 0UpRSh)# Receivables: confirmation %62|dhl6 应收帐款:确认 d
KPXs-5 ]NaH *\q Inventory: counting, cut-off, confirmation of inventory held by third parties }6LcimQyK 存货:数量,减值,第三方持有存货的确认 ,hNs{-* qK;J:GT> Payables: supplier statement reconciliation, confirmation (~\HizSl 应付帐款:供应商的申明一致,确认 B[sI7D>Y %m lH Bank and cash: bank confirmation SgQmR#5 银行存款和现金:银行的确认 l{r HXST| Ld:-S,2 Auditing sampling 6G4~-_ 审计抽样 M&Q&be
84 ow (YgM>t 5.Review
:p<:0W2! 复核 Yc[vH=gV} f
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e Subsequent events #?M[Q: 随后发生的事件 Y]&2E/oc IwXQbJ3v_ vG}\Amx+ 1iqgTi>
+;@R&Y Going concern F+
zHgE 持续关注 IL&R&8' Ki:98a$ Management representations 5 a&a-( 与管理层的交涉沟通 R=NK3iGT f xjDaA U, Audit finalization and the final review: unadjusted differences +^,&z}(
Ak 审核定稿和最后审查:未经调整的差异 !9zs>T&9a\ eZpi+BRS6 !M6Km(> 6. Reporting d8jP@> 报告
Hg]iZ,8? 学会计论坛bbs.xuekuaiji.com sBN4:8 Appendix <UwA5X`0e. 附录 :$^sI"hO Audit procedure Xs4G#QsAJ 审计程序 L~M6ca"