1. Assurance engagements and external audit
保证约定和外部审计 iuA_Jr ,pY:kQ Materiality, true and fair presentation, reasonable assurance FKPR;H8> 物质性,真实公平的描述,合理的保证 B}"V.Msv/ }>EWFE` Appointment, removal and resignation of auditors 3~{0X- 审计人员的的任命、免职和辞职 ?E<9H/ ^wD`sj<Qg Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Omi/sKFMi 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *
F_KOf9p ;XQ27,K& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8 C9ny} 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 tyWDa$u,u UmArl)R/ Engagement letter =\k:]
约定书(委托书) s7 sTY $fBj}\o 2. Planning and risk assessment gm%cAme 规划和风险评估 %P{3c~?DH tLxeq?Oo] General principles )TEm1\ 一般原则 Abi(1nXdQ wFMw&=j Plan and perform audits with an attitude of professional skepticism /\;m/cwrl" 持专业的怀疑态度计划和执行审计工作 $ai;8)C6 T|0+o+i Audit risks = inherent risk ×control risk ×detection risk ];jp)P2o 审计风险=内在风险×控制风险×检查风险 a6Joa&`dv 1Vx5tOq Risk-based approach CZ'm|^S 基于风险的办法 .wmqaLd% `/?'^A%Ik Understanding the entity and knowledge of the business r6R@"1/ 了解商业的实质和知识 pp@B]We y=.bn!u}z Assessing the risks of material misstatement and fraud u
:f.;? 评估材料错报和舞弊的风险 ?z <-Ww N!MDD?0 Materiality (level), tolerable error Yg,;l-1 重要性(级别),可容忍误差 (,tu7u{ 3<xDxj0< Analytical procedures z[ 'G"yCi 分析程序 =
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Planning an audit N|Ag8/2
A 规划审计工作 ,tcUJ}l .ANR
|G Audit documentation: working papers !%D';wQ,/ 审计文件:工作底稿 x(xi%?G ,p OGT71 The work of others dGi
HO 其他机构的文件 Ibu9AwPm {ya. Rely on the work of experts [0hahR 依靠专家的工作 kY!zBk qv}ECQ Rely on the work of internal audit \gB~0@[\7 依靠内部审计工作 oP9 y@U T1*.3_wtP 3. Internal control wwywiFj 内部控制 xb<|m2<)H ,[t?$Cy; The evaluation of internal control systems _ilitwRN3 对内部控制系统的评估 dS3\P5D.*c -*MY7t3 Tests of control oC*a;o 控制测试 |/^S%t6* )dqNN tS Substantive procedures (time, nature, extent) J{-`&I'b 实质性程序(时间,性质,程度) hc+B+-, xOAq!,|V Transaction cycles: revenue, purchases, inventory, etc. -4sKB>b 交易周期:收入,采购,库存等。 rhy-o? R y#C#0 5h`L W AB 4.Audit evidence @+H0D" 审计证据 N0Y4m_dm* IsE3-X|
Obtain sufficient, appropriate audit evidence "C\yM{JZ 获取足够、适当的审计证据 VOZxLyj^9 R:YVmqd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8cG`We8l& 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 *jbPy?%oY "n`z`{<n The audit of specific items Q,^/Lm|]k 审计的具体项目 cS7\,/4S &
]]l0B Receivables: confirmation P1T{5u!T 应收帐款:确认 iiMS3ueF ^@O7d1&y Inventory: counting, cut-off, confirmation of inventory held by third parties D|*w6p("z 存货:数量,减值,第三方持有存货的确认 8K-P]] <{Y3}Q Payables: supplier statement reconciliation, confirmation "q+Z* 应付帐款:供应商的申明一致,确认 Vjv6d&Q #jrlNg4( Bank and cash: bank confirmation H"8B4~*
7H 银行存款和现金:银行的确认 05T?c{ ; *
7Ov.v% Auditing sampling e4SS'0| 审计抽样
-43>?m/a R|M]mwa^w 5.Review
Ca5#'3Eh 复核 P.@dB.Ny Cj-&L
< Subsequent events ; Z7!BU 随后发生的事件 &RARK8^ 0VtjVz*C7& Wn+s:ov f^B'BioW( g"5Kth Going concern {+hABusq 持续关注 <I34@;R c IiqqdU] Management representations 5%WAnh 与管理层的交涉沟通 \WFcb\.. .Iqqjk Audit finalization and the final review: unadjusted differences 1b3k|s4 审核定稿和最后审查:未经调整的差异 7uL
.=th' zHZfp_I d=qVIpZ 6. Reporting |~
fI=1;;x 报告 ZH;4e<gg 学会计论坛bbs.xuekuaiji.com U@y)x+:
Appendix [BD`h 附录 (~N?kh: Audit procedure
M-i3_H) 审计程序 bKM*4M=k