1. Assurance engagements and external audit
保证约定和外部审计
=7@ Fm{y.URo
Materiality, true and fair presentation, reasonable assurance L j\<qF~n 物质性,真实公平的描述,合理的保证 pgi7 JQ 9 f+7vCA Appointment, removal and resignation of auditors Yq.@7cJ 审计人员的的任命、免职和辞职 !qq@F%tv SS-
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \hX^Cn=6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jl}7]cVq# Vngi8%YWp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior / nRaxzf' 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 IHfqW? 2/WXdo Engagement letter ?whp_ 约定书(委托书) {[dqXG$v ` %J'_c|EQM 2. Planning and risk assessment **[p{R]8o 规划和风险评估 fW`F^G1R RUO6Co- General principles eSf:
[^ 一般原则 "b;?2_w:E [ j_jee Plan and perform audits with an attitude of professional skepticism =#Jb9=zdR 持专业的怀疑态度计划和执行审计工作 Yzz8:n uWQ.h , Audit risks = inherent risk ×control risk ×detection risk SuSZ,> 审计风险=内在风险×控制风险×检查风险
1owoh,V6 !Ai;S Risk-based approach )LUl? 基于风险的办法 +ZO*~.zZ v4G kf Understanding the entity and knowledge of the business fk_i~K 了解商业的实质和知识 _\zfXHp !LA#c' Assessing the risks of material misstatement and fraud |,crQ'N' 评估材料错报和舞弊的风险 vJ s/ett
%G*D0pE Materiality (level), tolerable error &/"
qOZAs 重要性(级别),可容忍误差 7;V
5hul |ipppE= Analytical procedures "k/x+%!Spc 分析程序 *@Z'{V\ w6tY6bf} Planning an audit j--#vEW 规划审计工作 )sr]}S0 ]
D(3 Audit documentation: working papers |m%&Qb 审计文件:工作底稿 VrG |/2 'lF|F+8 The work of others PC5FfX 其他机构的文件 8,Z0J H+Wd#7l, Rely on the work of experts a &j?"o 依靠专家的工作 q]aRJ`9f t
&0p@xLQ Rely on the work of internal audit gYZgo 依靠内部审计工作 =G`m7!Q) WF]:?WE% 3. Internal control 8~bPoWP 内部控制 +}!eAMQ 2t'&7>Ys{ The evaluation of internal control systems ,o`qB81 对内部控制系统的评估 !
WmpnPr1 >_". Tests of control bP[/ 控制测试 /\.kH62 r]yq
#T`z Substantive procedures (time, nature, extent) "(5}=T@, 实质性程序(时间,性质,程度) *
HVO fHiCuF Transaction cycles: revenue, purchases, inventory, etc. a]*^uEs 交易周期:收入,采购,库存等。 "v06Fj>q A,osrv q
&.!*rPD 4.Audit evidence JmK+#o 审计证据 `u-}E9{ X$a Mf&x Obtain sufficient, appropriate audit evidence
Qj~0vx! 获取足够、适当的审计证据 9f
"*Oj 6\`,blkX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cGDA0#r 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 fAK e1#}/U The audit of specific items p81~Lk*Hz@ 审计的具体项目 W^x[maz >2rFURcD Receivables: confirmation .'4
*'i: 应收帐款:确认 P_;oSN|> FR&RIFy Inventory: counting, cut-off, confirmation of inventory held by third parties 3+Q6<MS
q 存货:数量,减值,第三方持有存货的确认 ~
M"[FYw[ NO&OuiN Payables: supplier statement reconciliation, confirmation t :_7O7 应付帐款:供应商的申明一致,确认 /swTn1<Y ecb[m2z Bank and cash: bank confirmation |^=`ln! 银行存款和现金:银行的确认 j6\{j#q qIk6S6 Auditing sampling 6l=n&YO 审计抽样 R'{V&H^Z 0YS*=J"7z 5.Review
YC$pT 复核 -{O2Nv- ]] '?d[ ip Subsequent events +5Mx0s(5 随后发生的事件 r"n)I$ k_skn3,u Zd%*,\`S -~5yl} W&"FejD Going concern %VdJ<=@ 持续关注 L3/
ua
B!5gD
Management representations '
ft
| 与管理层的交涉沟通 Un<~P@T% +"C0de |- Audit finalization and the final review: unadjusted differences YrdK@I 审核定稿和最后审查:未经调整的差异 2@ad! h i^n&K:6 }/=VnCfU 6. Reporting {30A1>0#P 报告 /5o~$S 学会计论坛bbs.xuekuaiji.com :!R+/5a Appendix JsH9IK: 附录 Gf"/fpeQx Audit procedure ?e BN_a,r6 审计程序 v(afaN