1. Assurance engagements and external audit
保证约定和外部审计 t|q=NK/ fP|\1Y?CS Materiality, true and fair presentation, reasonable assurance usA!MMH4 物质性,真实公平的描述,合理的保证 Dmw,Bi* OTm`i>rB Appointment, removal and resignation of auditors n*1UNQp@]O 审计人员的的任命、免职和辞职 lDpi1]2 Wama>dy% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -FI1$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ra&C|"~E v\Hyu1;8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wnX6XyUH 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 "xOeBNRjV x#^kv) Engagement letter (}:xs,Ax 约定书(委托书) l0_V-|x _=MWt_A '3 2. Planning and risk assessment 7Tbk ti; 规划和风险评估 X]
!@xlwF\ u;!Rv E8N General principles N9Ml&*%oX{ 一般原则 NO$Nl/XM RBXoU'. Plan and perform audits with an attitude of professional skepticism
,&-[$, 持专业的怀疑态度计划和执行审计工作 -O5m@rwt< OK 6}9Eu9 Audit risks = inherent risk ×control risk ×detection risk G!\xc 审计风险=内在风险×控制风险×检查风险 PG!vn@b6 $W]bw#NH Risk-based approach Go|65Z\`7M 基于风险的办法 NEk [0 55,-1tWs Understanding the entity and knowledge of the business [xPE?OD 了解商业的实质和知识 f"Iyo:Wt <G>PPf} Assessing the risks of material misstatement and fraud *v+ fkg 评估材料错报和舞弊的风险 }>w4! }#J}8. Materiality (level), tolerable error zCrcCr 重要性(级别),可容忍误差 {@A2jk\ d%hA~E1rR Analytical procedures U ~m.I 分析程序 (R-Q9F+; brWt Planning an audit N,|oV|i 规划审计工作 r.^&%D Vz*'^=(o& Audit documentation: working papers 5*$Zfuf 审计文件:工作底稿 jq)|U
q'6 ks D1NB;9 The work of others R.N*G]K5 其他机构的文件 @Hh"Y1B V*}zwms6 Rely on the work of experts %a `dOEO 依靠专家的工作 w3>|mDA}I |xm|Q(PG Rely on the work of internal audit mQd?Tyvn 依靠内部审计工作 j`B{w -cgukl4Va 3. Internal control YqgW8EM 内部控制 3)Y:c2 $nn5;11@gY The evaluation of internal control systems Z.pw!mu" 对内部控制系统的评估 z7
C1&bGe Ks(U]G"V Tests of control
cmI#R1\ 控制测试 s`RJl V u#~!%~ Substantive procedures (time, nature, extent) !`lqWO_/
: 实质性程序(时间,性质,程度) =L%3q <]p 5g5NTm`=< Transaction cycles: revenue, purchases, inventory, etc. *.g?y6d 交易周期:收入,采购,库存等。 MVZ>:G9: S!_?# ^t R:?vY! 4.Audit evidence LnS>3$t* 审计证据 hm>*eJNp] (N4(r<o; Obtain sufficient, appropriate audit evidence U I C? S 获取足够、适当的审计证据 8
-A7 ;4$C$r!t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4sjr\9IDC 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 }3w b*,Sbz E e>j7k.G. The audit of specific items Xf9%A2 iB 审计的具体项目 KTt$Pt/. R"`{E,yj Receivables: confirmation N1~$ + 应收帐款:确认 4tJ4X' U g/p9"eBpq Inventory: counting, cut-off, confirmation of inventory held by third parties 0z7mre^Q 存货:数量,减值,第三方持有存货的确认
@l Gn G Y{RB\}
f( Payables: supplier statement reconciliation, confirmation E2'e}RQ 应付帐款:供应商的申明一致,确认 ue<<Y"NR vfJk?
( Bank and cash: bank confirmation ^]&{"! 银行存款和现金:银行的确认 [nIG_j>D-f IQe[ CcM Auditing sampling 3z92Gy5cr 审计抽样 2-!Mao"^ M l?)Sc"\7 5.Review
@n*D>g 复核 &\|<3sd( ID# qKFFW Subsequent events cu!bg+,zl 随后发生的事件 ?^ezEpW {))S<_yN o~_>p/7; x*8f3^ wE +WN>9V0H Going concern e.|RC 持续关注 DN':-P
K R+VLoz*J6 Management representations wn|@D< 与管理层的交涉沟通 #aY<J:Nx w })Pedg Audit finalization and the final review: unadjusted differences ugCS & 审核定稿和最后审查:未经调整的差异 &d3 '{~: u;ooDIq@ -u9yR"n\} 6. Reporting \}QuNwc 报告 VfqY_NmgC 学会计论坛bbs.xuekuaiji.com >"g<-!p@ Appendix ak8^/1*@ 附录 {-N90Oe Audit procedure G4%M$LJh 审计程序 |z.GSI_!)