1. Assurance engagements and external audit
保证约定和外部审计 M"\Iw'5$ z!s1$5:" 0 Materiality, true and fair presentation, reasonable assurance v`r![QpYf 物质性,真实公平的描述,合理的保证 _.%U}U 3-/F]}0y6 Appointment, removal and resignation of auditors t7-6A 审计人员的的任命、免职和辞职 G!)
Q"+ Uee(1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +lplQh@RB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j
D kBe-` Nn#;Kjul. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x?7z15\ 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 CSwPL>tUV oNhCa>)/ Engagement letter Y'y
yrn} 约定书(委托书) ;,lFocGv &j
}:8Tst 2. Planning and risk assessment W"Tj.oCUG 规划和风险评估
5[y+X|Am H-,p.$3} General principles xs6k
r 一般原则 e_YTh^wU j=dGNi)R Plan and perform audits with an attitude of professional skepticism B ({g|}|G+ 持专业的怀疑态度计划和执行审计工作 !$NQF/Ol ;w7s>(ITZ Audit risks = inherent risk ×control risk ×detection risk !o`riQLs> 审计风险=内在风险×控制风险×检查风险 2kcDJ{( g4 3(N!@g Risk-based approach
7NvnCs 基于风险的办法 4V&(w,zl fHODS9HQ Understanding the entity and knowledge of the business mclV"? 了解商业的实质和知识 B[IWgvB(e ?bAv{1dvT= Assessing the risks of material misstatement and fraud _lDNYpv 评估材料错报和舞弊的风险 K&VMhMVb ^[&,MQU{7 Materiality (level), tolerable error ~ o=kW2Y 重要性(级别),可容忍误差 .ah[!O )(9[> _+40 Analytical procedures I!#WXK 分析程序 8<x&
Xd i}e/!IVR3 Planning an audit WM
a`!Q 规划审计工作 J4x|Af p
]O>AD6P Audit documentation: working papers _T_6Yl&cf) 审计文件:工作底稿 /}/GK|tj z=TOGP( The work of others yl&s
!I 其他机构的文件 j#Qnu0D 34QW^{dgE Rely on the work of experts ^T*!~K8A 依靠专家的工作 Vr@tSc& LzxO=+=9!q Rely on the work of internal audit \ Q^grX 依靠内部审计工作 3Vbt(K ,^7]F"5 3. Internal control 5 B t~tt 内部控制 jgiS/oW
Cmp5or6d The evaluation of internal control systems JZK93R 对内部控制系统的评估 S['cX ~ &=f?:UZ% Tests of control +/bD9x1H 控制测试 .SLpgYFL{ c39j|/!;Y Substantive procedures (time, nature, extent) .Cf!5[0E 实质性程序(时间,性质,程度) d}%-vm} 0 cF_`QRtO Transaction cycles: revenue, purchases, inventory, etc.
IT7],pM 交易周期:收入,采购,库存等。 F9Af{*Jw?x }g@
'^v sH>`eqY 4.Audit evidence =~"X/>' 审计证据 9Z }<H/q 7l ,f Obtain sufficient, appropriate audit evidence L[Ot$ 获取足够、适当的审计证据 A;^ iy]" tJ7F.}\;C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6#AEVRJKU@ 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 U{j4FlB q(X7e The audit of specific items AusjN-I
L 审计的具体项目 `*elzW vaJl}^T Receivables: confirmation l p(D@FT 应收帐款:确认 xXc>YTK' &CcW(- Inventory: counting, cut-off, confirmation of inventory held by third parties ^|=P9'4Th 存货:数量,减值,第三方持有存货的确认 &2U%/JqY jO/cdLKX( Payables: supplier statement reconciliation, confirmation al
B'l 应付帐款:供应商的申明一致,确认 OrYN-A4{ V2|By,. Bank and cash: bank confirmation ^{{a
v?h 银行存款和现金:银行的确认 +q;{%3C )iM(
\=1ff Auditing sampling '6})L
审计抽样 V0rQtxE{F I 44]W & 5.Review
{%CW!Rc 复核 o2=):2x
r{ M^Y[Y@U=p Subsequent events uI9*D) 随后发生的事件 Kc95yt M.6uWwzQR 'l=>H#}<B y/ Bo4fM 4I$Y"|_e Going concern *oeXmY 持续关注 oH
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;z Management representations Ws7fWK; 与管理层的交涉沟通 1
z~|SmP1 8'L:D Audit finalization and the final review: unadjusted differences BC/5 bA 审核定稿和最后审查:未经调整的差异 Il9xNVos# U65l o[ B`<}YVA 6. Reporting ;l~a|KW0 报告 _@y uaMoW= 学会计论坛bbs.xuekuaiji.com xZ)K#\ Appendix e"wzb< b 附录 Gp
\-AwE Audit procedure 5I,NvHD4 审计程序
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