1. Assurance engagements and external audit
保证约定和外部审计 G B!3`
A%& ,4j$kR Materiality, true and fair presentation, reasonable assurance BEvSX|M>x 物质性,真实公平的描述,合理的保证 l^xkXj IyG5Rj2 Appointment, removal and resignation of auditors q?z6|]M|u 审计人员的的任命、免职和辞职 <mHptgd, $N;!. 5lX3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m6V1m0M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rP ;~<IxEr IcL3.(!]l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Td[w<m+p<P 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ]Oc
:x v,vTRrpK Engagement letter j>&n5? 约定书(委托书) 2a.NWJS wI>JOV7
2. Planning and risk assessment ^FgNg'"[3 规划和风险评估 A`(p6 H"s GQqw(2Ub} General principles hx4!P( o1 一般原则 ;TSnIC)c |}Mkn4 Plan and perform audits with an attitude of professional skepticism w GZ(bKyO 持专业的怀疑态度计划和执行审计工作 {%D
"0* ^ X1<)B]y Audit risks = inherent risk ×control risk ×detection risk }=
A6Jv(j 审计风险=内在风险×控制风险×检查风险 QXJD'c ?f']*pD8 Risk-based approach z+" :,# 基于风险的办法 W/oRt<:E ?y<n^` Understanding the entity and knowledge of the business _WK+BxH 了解商业的实质和知识 PkDL\Nqe u-
UUF Assessing the risks of material misstatement and fraud 1@)]+* F*z 评估材料错报和舞弊的风险 SJU93n"G/ 3\=8tg p Materiality (level), tolerable error C*Ws6s>+z 重要性(级别),可容忍误差 ]kb%l"& Ccz:NpK+ Analytical procedures lNsPwyCoj 分析程序 @<
vDR"> D\
({]oj] Planning an audit W<!q>8Xn? 规划审计工作 gEKJrAA
OD\x1,E)I Audit documentation: working papers jLr8?Hyf 审计文件:工作底稿 |Q9S$l] ""pJO 6bI The work of others DP^{T/G 其他机构的文件 $#R.+B b@YSrjJ Rely on the work of experts !c6lP'U 依靠专家的工作 3 tXtt@Yy AN:,t(w Rely on the work of internal audit u"T5m 依靠内部审计工作 !YJdi~q
vJ"@#$. 3. Internal control KD,b.s 内部控制 yE"hgdL EzNmsbtZ( The evaluation of internal control systems :\80*[=;Z 对内部控制系统的评估 g?=B{V 8w2+t>? Tests of control $Z{ fKr 控制测试 ~A
g!wj ?rBj{]= Substantive procedures (time, nature, extent) $Fr2oSTT) 实质性程序(时间,性质,程度) 44%::Oh &<_sXHg<x Transaction cycles: revenue, purchases, inventory, etc. <R3S{ty 交易周期:收入,采购,库存等。 1Za\T?V 4D58cR} Kq{s^G 4.Audit evidence c"O\fX 审计证据 EiJSLL 2A`EFk7_X Obtain sufficient, appropriate audit evidence ?R,^prW{ 获取足够、适当的审计证据 TqQ>\h"&_ ~]"}s(J; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h@W}xT 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 H>M%5bj Hlz4f+#I The audit of specific items _&F6As
!{ 审计的具体项目 tOspDPSXX XLmbpEh Receivables: confirmation f2{4Y) 应收帐款:确认 PFPfLxna .f jM9G# Inventory: counting, cut-off, confirmation of inventory held by third parties U Ciq'^, 存货:数量,减值,第三方持有存货的确认 Rb9Z{Clq> m%Ef]({I Payables: supplier statement reconciliation, confirmation 8<]> q 应付帐款:供应商的申明一致,确认 E0)v;yRcw \!S C; Bank and cash: bank confirmation l>qCT 银行存款和现金:银行的确认 cOUO_xp( Qy6Avw/$ Auditing sampling ;Rnb^t6Z 审计抽样 @Rx/]wyH &Uz
ZE17R 5.Review
H<NYm#a" 复核 3}h&/KN{ " g_\W Subsequent events Np/[MC 随后发生的事件 }(hE{((o ?L'k2J _puQX@i *g=*}2 +u)' Going concern :\bttPw5 持续关注 gH_r'j 4uu*&B Management representations rBny*! n 与管理层的交涉沟通 ho(Y?'^t3 Lqch~@E&%# Audit finalization and the final review: unadjusted differences c3
wu&*p{ 审核定稿和最后审查:未经调整的差异 xE)pj| G)e 20Mst X`aED\#\h 6. Reporting w1KQ9H* 报告 ~Snw': 学会计论坛bbs.xuekuaiji.com |2oB3 \)/ Appendix >Y\4v}- 附录 ]7VK&YfN Audit procedure UWusSi3+LG 审计程序 d9^=#ot