1. Assurance engagements and external audit
保证约定和外部审计 # QwX|x{ Q (f0S Materiality, true and fair presentation, reasonable assurance fSbLkd 9 物质性,真实公平的描述,合理的保证 =7+%31 PFp!T [) Appointment, removal and resignation of auditors bWA_a]G
审计人员的的任命、免职和辞职 A>gZl)c 5Yv*f: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5b"=m9{g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f0g/`j@Up M@es8\&S. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,mm97I 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 q,ie)` OT\D;Z"__I Engagement letter 4C?{p%3c 约定书(委托书) R8[VD iM6E XcoX8R%U 2. Planning and risk assessment I?D=Q$s 规划和风险评估 }'Ap@4 N>3{!K>/Y: General principles Vw w 211 一般原则 c<_1o!68 AT
I=&O` Plan and perform audits with an attitude of professional skepticism dsw^$R} 持专业的怀疑态度计划和执行审计工作 2T*kmDp K7C
<}y Audit risks = inherent risk ×control risk ×detection risk (KC08 审计风险=内在风险×控制风险×检查风险 2j4202 /ZiMD;4@
y Risk-based approach 5*2hTM! 基于风险的办法 ^
q ba<#e s;P _LaIp) Understanding the entity and knowledge of the business >A D!)&c 了解商业的实质和知识 o%+
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a&J Assessing the risks of material misstatement and fraud Fw[1Aa# 评估材料错报和舞弊的风险
iyCH)MA !KXcg9e Materiality (level), tolerable error `Zuo`GP*1 重要性(级别),可容忍误差 m>Wt'Cc 'KmM%tN Analytical procedures !jl^__
.DR 分析程序 H%n/;DW J37vA zK% Planning an audit kVsX/~$ 规划审计工作 I*U7YqDC9 _K?v^oM# Audit documentation: working papers _lI(!tj( 审计文件:工作底稿 0UpRSh)# r^.9
|YM5 The work of others @8J*vY =e 其他机构的文件 *8qRdI9 Vfd_nD^8oZ Rely on the work of experts JT}"CuC 依靠专家的工作 }6LcimQyK tPiC?=4R Rely on the work of internal audit
rY Puo 依靠内部审计工作 MA tF, 6$PQ$ 3. Internal control 0KExB{ K 内部控制 zz3{+1w] 9ox5,7ZQ The evaluation of internal control systems Se??E+aX 对内部控制系统的评估 L7 FFa:# 8B6(SQp% Tests of control {>9<H]cSP 控制测试 KDg%sgRu} ^&F.T-( A Substantive procedures (time, nature, extent) vKoQ!7g 实质性程序(时间,性质,程度) 6G4~-_ D_F1<q Transaction cycles: revenue, purchases, inventory, etc. X..M!3W 交易周期:收入,采购,库存等。 7KC2%s#7 lnl>!z F'<XB~&o 4.Audit evidence }}Q h_( 审计证据 4t*VI<=<[ \K2S.j Obtain sufficient, appropriate audit evidence 3NwdE/x\ 获取足够、适当的审计证据 p/ZgzHyF KxmB$x5-=8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s Fk{Tv@Yz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <!W9EM r^s$U,e#~ The audit of specific items @(/$;I, 审计的具体项目 G?s;L NR
+;@R&Y Receivables: confirmation KdlUa^}D 应收帐款:确认 V?MaI.gj ,uO?f1 Inventory: counting, cut-off, confirmation of inventory held by third parties s*CBYzOm 存货:数量,减值,第三方持有存货的确认 gvjy'Rm 0n{+_
Payables: supplier statement reconciliation, confirmation z5^Se!`5 应付帐款:供应商的申明一致,确认 =;8q
` NCkrf]*F- Bank and cash: bank confirmation S ="\ S 银行存款和现金:银行的确认 F%ukT6xp yF
XPY=EQ Auditing sampling ]C_$zbmi 审计抽样 U z)G Y
e oFM 5.Review
p)7U%NMc(* 复核 D#ED?Lqf EffU-=?%! Subsequent events c@O7,y:`I 随后发生的事件 @!\lt$ cpq0'x\ @`sZV8 a,t]> z95 "8[Vb#=*e Going concern Xs4G#QsAJ 持续关注 _rUsb4r lt l(SIi Management representations
TY#pj 与管理层的交涉沟通 P^/e!%UgC bsWDjV~ Audit finalization and the final review: unadjusted differences [+dTd2uZ<\ 审核定稿和最后审查:未经调整的差异 Zg
;Ht Y,%G5X@S< Z+;670Z 6. Reporting uc;,JX!bN 报告 4y9n,~Qgw 学会计论坛bbs.xuekuaiji.com SI l<\ Appendix V/DdV}n! 附录 `{@?O%UB Audit procedure 74Il]i1= 审计程序 J@9E20$