1. Assurance engagements and external audit
保证约定和外部审计 #iiXJnG n~Yr`5+Z Materiality, true and fair presentation, reasonable assurance '>^!a!<G 物质性,真实公平的描述,合理的保证 =j"bLX6; FokSg[)5 Appointment, removal and resignation of auditors *UZd!a) 审计人员的的任命、免职和辞职 yno X=#` |V&E q>G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b[2 #t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m S4N%Q 1KadT7<0} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S]Qf
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 (
}RJW: Djr/!j Engagement letter 7PW7&]-WQ 约定书(委托书) 8~}~d}wW v8y !zo' 2. Planning and risk assessment <'N~|B/yZ 规划和风险评估 A7I{Le )tv~N7 General principles ,ll<0Atg
一般原则 |%g)H,6c ANRZQpnXQ Plan and perform audits with an attitude of professional skepticism '!"rE1e 持专业的怀疑态度计划和执行审计工作 ;r BbLM` ELZ@0, Audit risks = inherent risk ×control risk ×detection risk J(Fk@{!F.* 审计风险=内在风险×控制风险×检查风险
z^o7&\: _)Ad%LPsd7 Risk-based approach (XNd]G 基于风险的办法 B.4Or] EEP&Y? Understanding the entity and knowledge of the business 717OzrF}A? 了解商业的实质和知识 'x,6t66*"l {yFMY?6rf Assessing the risks of material misstatement and fraud )tx2lyY: 评估材料错报和舞弊的风险 yS
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S-Fuq4i4 Materiality (level), tolerable error
+O4//FC-" 重要性(级别),可容忍误差 G2dPm}s ZG pD]2.O Analytical procedures juA}7 分析程序 p+;;01Z+_ XzB3Xs?W2 Planning an audit G6bvV*TRi 规划审计工作 KP_7h/e a/n~#5- Audit documentation: working papers TMD*-wYr 审计文件:工作底稿 v)
aV(Oa RREl($$p The work of others kvN<o-B 其他机构的文件 Z~ K} @ qu0q
LM Rely on the work of experts
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R[! 依靠专家的工作 bD=R/yA r_MP[]f|0 Rely on the work of internal audit 63'L58O 依靠内部审计工作 y]g5S-G zp\_5[qJ
; 3. Internal control L>pSE'} 内部控制 R@KWiV j:$Z-s The evaluation of internal control systems
L7"<a2J 对内部控制系统的评估 l-2lb&n tm.&k6% Tests of control tILnD1q 控制测试 1ZXRH;J40 P]7s1kgaS Substantive procedures (time, nature, extent) v}<z_i5/C. 实质性程序(时间,性质,程度) 93
/`e}P"o hVdGxT]6 Transaction cycles: revenue, purchases, inventory, etc. gX(8V*os^ 交易周期:收入,采购,库存等。 MEOfVh Ch
]q:o4 Pr,C
)uch 4.Audit evidence P0rdGf 5T 审计证据 a
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?R Obtain sufficient, appropriate audit evidence y2PxC. - 获取足够、适当的审计证据 tPDB'S:&3 ~Fo`
Pr_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W+.?J
60 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I.
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3*R(&O6} The audit of specific items (kx>\FIK* 审计的具体项目
dBHki*.u _he~Y2zFz Receivables: confirmation )+.AgqxI 应收帐款:确认 @^`5;JiUk
LNvkC4 Inventory: counting, cut-off, confirmation of inventory held by third parties 1?r$Rx<R 存货:数量,减值,第三方持有存货的确认 5;[0Q w_YY~Af Payables: supplier statement reconciliation, confirmation ZRUA w,T * 应付帐款:供应商的申明一致,确认 FWo`oJeN vIFx'S~D Bank and cash: bank confirmation &WdP=E" 银行存款和现金:银行的确认 cSj(u%9} O>ZJOKe Auditing sampling r<*Y1;7H' 审计抽样 :0Fwaw9PH" /Wy9". 5.Review
]xhH:kW4 复核 "?YpF2pD CF5%&B Subsequent events |h:3BV_ 随后发生的事件 7RgnL<t~:8 n4zns,:)/ }80n5X<9 5JZZvc$au jw]IpGTt Going concern +7K]5p;!~ 持续关注 E}]SGU" .|K\1qGW0 Management representations ]j(Ld\:L 与管理层的交涉沟通 EKT"pL-EY :wJ!rn,4 Audit finalization and the final review: unadjusted differences cH7D@p} 审核定稿和最后审查:未经调整的差异 s_,&"-> #p=Wt&2 H{;8i7% 6. Reporting ||?wRMV 报告 BCHI@a 学会计论坛bbs.xuekuaiji.com Et
B56FU\ Appendix <JJi 附录 xX])IZD Audit procedure
;}k_2mr~ 审计程序 $Vm J[EF1