1. Assurance engagements and external audit
保证约定和外部审计 S^nI=HTm $t.M`:G Materiality, true and fair presentation, reasonable assurance ?D=C8[NEX 物质性,真实公平的描述,合理的保证 j7b 4wH\# /-Nq DRmJ Appointment, removal and resignation of auditors qb+Gjgp 审计人员的的任命、免职和辞职 j5G=ZI86y jAf
qC@e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion QFIYnxY9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !CR#Fyt+9 =$uSa7t# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f}7/U
Gd 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 SEIJ+u9XsA R,m|+[sl Engagement letter cnj32H^+ 约定书(委托书) FMz>p1s|dK uuYeXI; 2. Planning and risk assessment Z=s.`?Z 规划和风险评估 :Q"p!,X=-
?fQ8Ff General principles b ; U
一般原则 YFeL#)5y &)!4rABn Plan and perform audits with an attitude of professional skepticism tfVlIY< 持专业的怀疑态度计划和执行审计工作 hZ-?-F?*@ a=M/0N{! Audit risks = inherent risk ×control risk ×detection risk 7myYs7N8[ 审计风险=内在风险×控制风险×检查风险 ISg-?h/ :\~YbA Risk-based approach D(#6H~QN% 基于风险的办法 \ `| U$
LI~XZM Understanding the entity and knowledge of the business %Q zk aXJ 了解商业的实质和知识 c6tH'oV t]8nRZ1 Assessing the risks of material misstatement and fraud 'k/:3?R 评估材料错报和舞弊的风险
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}km @P<aTRy,f Materiality (level), tolerable error .GIygU_ 重要性(级别),可容忍误差 eJE!\ucS2W X-`PF Analytical procedures _Q7]Dw/w\ 分析程序 HEm XB= Qb' Q4@. Planning an audit iVA=D&eZ 规划审计工作 .@@&q4=& a"phwCc"% Audit documentation: working papers t""d^a#Dp 审计文件:工作底稿 Bs^p!4=
NGmXF_kqN The work of others
.7> g8 其他机构的文件 9(hI%idq Vsd4; Rely on the work of experts p$a+?5'Q 依靠专家的工作
/~pB_l 7$Lt5rn"} Rely on the work of internal audit wQojmmQ 依靠内部审计工作 {0L)B{| .J
\i ! 3. Internal control ESni r6HoU 内部控制 Gk!CU"`sP g:Fo7*i The evaluation of internal control systems spma\,o 对内部控制系统的评估 SbH} cu8 o^Qy71Uj Tests of control ]P)
2Q!X 控制测试 oo]g=C$n HjZf3VwI Substantive procedures (time, nature, extent) 'W/AYF^5 实质性程序(时间,性质,程度) X)S4vqf} n_4BN
OZ~ Transaction cycles: revenue, purchases, inventory, etc. 7x.]
9J 交易周期:收入,采购,库存等。 '3
JVUHn &;%,Axc )TwA?kj 4.Audit evidence /~P4<1 审计证据 E+~1GKd `Wp y6o Obtain sufficient, appropriate audit evidence oWBjPsQ 获取足够、适当的审计证据 PKYm{wO- D'Uv7Mis Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fcw/l,k9 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 a@m
64l) (} Y|^uM, The audit of specific items DiSU\?N2' 审计的具体项目
bRI `ZT0 >z k6{kC Receivables: confirmation p)s*Cw 应收帐款:确认 .cs4AWml< Qk].^'\ Inventory: counting, cut-off, confirmation of inventory held by third parties mg<S7+ 存货:数量,减值,第三方持有存货的确认 ,{BF`5bn| ltOsl-OpR Payables: supplier statement reconciliation, confirmation LNM#\fb 应付帐款:供应商的申明一致,确认 IQ5'4zQg= |] ]Rp Bank and cash: bank confirmation XRXQ
7\n 银行存款和现金:银行的确认 A4Tjfc,rx9 wQ '_, d Auditing sampling WTwura, 审计抽样 r(I&`kF< AhQsv.t 5.Review
4']eJ==OH 复核 3($tD
*!o Je=k.pO1 Subsequent events B X Et]+Q 随后发生的事件 -8z@FLUK- PF0A
U T {r_x\VC=p 6&6t= "(vm0@8>< Going concern h:4F?'W 持续关注 #%.fsJNA$ aR}I l& Management representations 2@:Ztt6~ 与管理层的交涉沟通 -x+K#T0Z yXCJ? Audit finalization and the final review: unadjusted differences D()tP 审核定稿和最后审查:未经调整的差异 w %R=kY)o Y
>U_l:_^ 8Wx7%@^O 6. Reporting (`&E^t 报告 A<[BR*n 学会计论坛bbs.xuekuaiji.com +]0/:\(B Appendix NH!x6p]n 附录 kw5`KfG9 Audit procedure 7xCm"jgP 审计程序 M`,`2I A