1. Assurance engagements and external audit
保证约定和外部审计 5Kv=;o=U #IBBaxOk Materiality, true and fair presentation, reasonable assurance ZrA\a#z"< 物质性,真实公平的描述,合理的保证 cx2s|@u0 z6G^ BaT' Appointment, removal and resignation of auditors xm YA/wt8 审计人员的的任命、免职和辞职 u 3,b,p TL7-uH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u(ZS sftat 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @;<w"j`r /,0t,"&Aqa Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~:)$~g7>b 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 >M:5yk@ 6g$04C3tHi Engagement letter 5Cy)#Z
{ 约定书(委托书) <tF]>(|M v,|;uc+ 2. Planning and risk assessment \Y!Z3CK 规划和风险评估 5[gkGKkf_ Gs?W7}<$ General principles (rwbF 一般原则 *=/XlSWF jSYj+k Plan and perform audits with an attitude of professional skepticism >; W)tc, 持专业的怀疑态度计划和执行审计工作 ^m1Rw|
<O>Q;}>gfc Audit risks = inherent risk ×control risk ×detection risk RPiCXpJv& 审计风险=内在风险×控制风险×检查风险 C#-x 3d-{ c~RIl5j Risk-based approach &6\rKOsn 基于风险的办法 p
b{P[-f N{9<Tf * Understanding the entity and knowledge of the business _u:#2K$ 了解商业的实质和知识 D9LwYftZ ,OasT!Sr Assessing the risks of material misstatement and fraud |\_O8=B% 评估材料错报和舞弊的风险 95!xTf vl*RR
oJ Materiality (level), tolerable error gN]`$==c[ 重要性(级别),可容忍误差 ev?>Nq+Z Zh(f2urKV Analytical procedures q$t& *O_ 分析程序 J5o"JRJ" #SqOJX~Q Planning an audit Qp=uiXs 规划审计工作 gR( c; Zwt!nh Audit documentation: working papers e.jgV=dT- 审计文件:工作底稿 FFQF0.@EBi 7]v-2
* The work of others AjlG_F 其他机构的文件 isd[l-wAmf (~OwO_|3 Rely on the work of experts q@!:<Ra,){ 依靠专家的工作 N4Lk3] #YNb&K
n Rely on the work of internal audit u3ZG;ykM 依靠内部审计工作 |(V%(_s \ D[BRE+ 3. Internal control QAJ>93 内部控制 O:x=yj%^ };+s0:H The evaluation of internal control systems ;|^fAc~9{r 对内部控制系统的评估 foFn`?L
F d}=p-s.GA Tests of control {l6]O 控制测试 PT4`1Oy}/1 k@Tt,.]; Substantive procedures (time, nature, extent) ?)X@4Jem 实质性程序(时间,性质,程度) z]WT>4 dg!sRm1iZ: Transaction cycles: revenue, purchases, inventory, etc. A:!{+ 交易周期:收入,采购,库存等。 NWpRzh8$u a@a1/
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3@%9E 4.Audit evidence &qU[wn:1 审计证据 4|e#b(!
z%KChU Obtain sufficient, appropriate audit evidence btYPp0o~ 获取足够、适当的审计证据 O>Sbb2q?" }Q=Zqlvz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l>iU
Q&V 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 r%#qbsN M,@SUu v" The audit of specific items CL*%06QyE 审计的具体项目 ?4Lo"igAA ,J^Op
Receivables: confirmation }cT}G;L'- 应收帐款:确认 ,*4"d._Y 4_Jdh48-d Inventory: counting, cut-off, confirmation of inventory held by third parties _"bx#B*
存货:数量,减值,第三方持有存货的确认
e&5K]W0{ ?*@h]4+k' Payables: supplier statement reconciliation, confirmation %FU[j^ 应付帐款:供应商的申明一致,确认 la4,Z uM}O8N Bank and cash: bank confirmation 8if"U xV( 银行存款和现金:银行的确认 Y
'5ck( fz&}N`n Auditing sampling [jw o D 审计抽样
m&q;.|W |$t0cd 5.Review
(Gn[T1p? 复核 $VA4% 9 hLvv:C@ Subsequent events 0- UeFy 随后发生的事件 P1QJ'eC;T B`F82_O <@A^C$g nf4P2<L! IO#W#wW$M Going concern taQ[>x7b 持续关注 &J b.OCf v,+@
U6i Management representations kTz 与管理层的交涉沟通 fq|2E&&v m}9V@@ Audit finalization and the final review: unadjusted differences }'W^Ki$ 审核定稿和最后审查:未经调整的差异 N:: ;J
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c9%., VO Qt{v{1| 6. Reporting )9r%% # 报告 )ta5y7np
学会计论坛bbs.xuekuaiji.com zmFFBf"< Appendix cPcV[6)5K9 附录 4AYc8Z#' Audit procedure .;b>
T 审计程序 d_+8=nh3