1. Assurance engagements and external audit
保证约定和外部审计 #o1=:PQaC (vT+IZEI Materiality, true and fair presentation, reasonable assurance 4apL4E"r 物质性,真实公平的描述,合理的保证 ;b-XWK= J:V?EE,\- Appointment, removal and resignation of auditors ER,1(1]N 审计人员的的任命、免职和辞职 I? ,>DHUX lNSLs"x^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <&C]sb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f^W;
A"+ P.gb1$7< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~"A+G4jl 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 lg^Z*&( 5\z`-)
Engagement letter Omd
.9 约定书(委托书) ,v"YqD+GC5 a+n0|CvF 2. Planning and risk assessment (o`{uj{! 规划和风险评估 ;*MLRXq eM8}X[ General principles /Rl6g9} 一般原则 !qG7V:6 Y]&j,j& Plan and perform audits with an attitude of professional skepticism HTG%t/S 持专业的怀疑态度计划和执行审计工作 41&\mx
EFz&N\2 Audit risks = inherent risk ×control risk ×detection risk R17?eucZ 审计风险=内在风险×控制风险×检查风险 'inFKy'H V:y'Qf2M Risk-based approach %7|9sQ: 基于风险的办法 ZHa"isl$e @;"|@!l| Understanding the entity and knowledge of the business Yw-G' 了解商业的实质和知识 <7~'; K
q<M2,YrbAI Assessing the risks of material misstatement and fraud AIZ]jq 评估材料错报和舞弊的风险 >7 ="8 %^jMj2 Materiality (level), tolerable error LGn:c; 重要性(级别),可容忍误差 7' Mm205\ ?`?)QE8 Analytical procedures jnn}V~L 分析程序 ~sh`r{0 T:~vk.Or Planning an audit 7<*yS310 规划审计工作 [@
.!~E)P ~A\GT$ Audit documentation: working papers ZP(f3X@ 审计文件:工作底稿 `x*Pof!Io nlc
"c5;jh The work of others z:wutqru 其他机构的文件 wfH^<jY)E iUN Ib Rely on the work of experts LcTP# 依靠专家的工作 K|[*t~59 lNYt`xp Rely on the work of internal audit LU!a'H'Q 依靠内部审计工作 %V7at7>o ) AvN\sC 3. Internal control YpVD2.jy 内部控制 fumm<:<CLO JxM]9<a=4 The evaluation of internal control systems >G25m'&,7 对内部控制系统的评估 Wi)_H$KII ~x1$h#Cx' Tests of control + R~'7*EI 控制测试 YIG~MP Hx?;fl'G% Substantive procedures (time, nature, extent) Fj2BnM3
# 实质性程序(时间,性质,程度) )6Fok3u ]>5/PD,wWy Transaction cycles: revenue, purchases, inventory, etc. w9EOC$|Y 交易周期:收入,采购,库存等。 V2wb%;q },{$*f[ T4Pgbop 4.Audit evidence Q' {ML4 审计证据 z7fp#>uw VA#"r!1 Obtain sufficient, appropriate audit evidence Pd_U7&w,5 获取足够、适当的审计证据 [1Qo#w1 inMA:x}cF1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |v3T! 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 '-Vt|O_Q hcsP2
0s The audit of specific items rlOAo`hd 审计的具体项目 s"r*YlSp" c(xrP/yOwi Receivables: confirmation ;U+3w~ 应收帐款:确认 12b(A+M
.WZ^5>M- Inventory: counting, cut-off, confirmation of inventory held by third parties Ga^"1TZ x 存货:数量,减值,第三方持有存货的确认 #lL^?|M P@V0Mi), Payables: supplier statement reconciliation, confirmation K0|FY=#2y 应付帐款:供应商的申明一致,确认
d:C 'H8 qN9(S:_Px Bank and cash: bank confirmation ( R=:X+ k 银行存款和现金:银行的确认 (c=6yV@ 8Fz#A.%P Auditing sampling p>v$FiV2N 审计抽样 "o-z
y'I *av<E 5.Review
iL-(O;n 复核 *&^Pj%DX /NI;P]s. Subsequent events SJn;{X>)q 随后发生的事件 he;dq)-e9 U]H#MiC! wDal5GJp \/r}]Vz "c%0P"u Going concern #wwH m3 持续关注 {HltvO%8 ]8_NZHld Management representations Tztu}t]N 与管理层的交涉沟通 U)]oO -P$PAg5"2 Audit finalization and the final review: unadjusted differences K_|k3^xx" 审核定稿和最后审查:未经调整的差异 -A^ _{4X c <B/V0] _7Ju
6. Reporting /|6N*>l)y 报告 g[' ^L+hd 学会计论坛bbs.xuekuaiji.com -">;-3,K Appendix AUG#_HE]k 附录 z% ?+AM)P Audit procedure xX&+WR 审计程序 'urafE4M