1. Assurance engagements and external audit
保证约定和外部审计 oNAnJ+_ /;#kV]nF Materiality, true and fair presentation, reasonable assurance uLS]=:BT 物质性,真实公平的描述,合理的保证 05q760I+ p8~lGuH Appointment, removal and resignation of auditors .Q,"gsY 审计人员的的任命、免职和辞职 *x|%Nua" N3|:MM
l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u^tQ2&?O!P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /{i~-DVME fd&Fn=! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OuTV74 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 p2Ep(0w,R5 112WryS Engagement letter T+}|$/Tv 约定书(委托书) {Ya$Q#l 0\tac/ 2. Planning and risk assessment \5r^D|Rp} 规划和风险评估 $72eHdy/yl R~[~(`/S General principles mSZg;7DE3* 一般原则 \{~CO{II d=uGB" Plan and perform audits with an attitude of professional skepticism ^u"WWLZ 持专业的怀疑态度计划和执行审计工作 Y= =5\;- 9h)8Mq+M Audit risks = inherent risk ×control risk ×detection risk cwtlOg 审计风险=内在风险×控制风险×检查风险 VSV]6$~H /4;A.r`; Risk-based approach .;ofRx< 基于风险的办法 2g?q4e, =e PX^J*M' Understanding the entity and knowledge of the business 8+".r2*_iO 了解商业的实质和知识 P7bb2"_9 6d/v%-3 Assessing the risks of material misstatement and fraud r#&JfAo 评估材料错报和舞弊的风险 _j0xL{&& N$C+le Materiality (level), tolerable error Y{#*;p*I 重要性(级别),可容忍误差 /'_<~A I\c7V~^hnG Analytical procedures 2*#i/SE_ 分析程序 U@n5:d= $Zw+"AA Planning an audit uW FyI" 规划审计工作 6Uq;]@k%
iD])E/ Audit documentation: working papers ;~d$OM 审计文件:工作底稿 jrz.n4Y` Sj|tR[SAoD The work of others XE2rx2k 其他机构的文件 -U
A &Zt L$s ENOm Rely on the work of experts xJU]py~o 依靠专家的工作 ~OvbMWu Kr1Y3[iNv Rely on the work of internal audit 0rI/$ 依靠内部审计工作 ScD
E)r 9y5JV3 3. Internal control BOcD?rrZ0 内部控制 dPf7o
ElDeXLr' The evaluation of internal control systems PeqW+Q. 对内部控制系统的评估 T{m) = (q e?B}^Dk0i Tests of control |>'N^
控制测试 Is<
XMR|{ UA2KY}pz5 Substantive procedures (time, nature, extent) ePJ_O~c 实质性程序(时间,性质,程度) OgC,oj,!/ X/vyb^:U Transaction cycles: revenue, purchases, inventory, etc. Ml
o,F1'?> 交易周期:收入,采购,库存等。 YwF&-~mp7n ISK 8t 3#dz6+ 4.Audit evidence @H4]Gp ] 审计证据 i|AWaG) /J/V1dC}]D Obtain sufficient, appropriate audit evidence 1jop;{,^ 获取足够、适当的审计证据 C,$o+q*)W9 ">3t+A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }79jyS-
e 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 _#&oQFdYR S$$SLy:P The audit of specific items _Z9d.- 审计的具体项目 *>mjUT}cP 5XB]p|YU~s Receivables: confirmation d4^x,hzV 应收帐款:确认 |%ZJN{!R \9`
~9#P Inventory: counting, cut-off, confirmation of inventory held by third parties dhnX\/ 存货:数量,减值,第三方持有存货的确认 8IxIW0 Y`eF9Im, Payables: supplier statement reconciliation, confirmation Ert={"Q 应付帐款:供应商的申明一致,确认
)R'%SLw cb0rkmO Bank and cash: bank confirmation jN*wbqL 银行存款和现金:银行的确认 jXALL8[
c 2YY4 XHQS Auditing sampling @{_X@Wv4iV 审计抽样 a:UkVK]MP $MwBt 5.Review
z\ONwMl 复核
\aM-m:J UF-'( Subsequent events fKr_u<| 随后发生的事件 fjy\Q |? fAe{*
Wex2Fd?DO n w`rH* (}>)X] Going concern <\Y(+?+uZ 持续关注 1hi,&h {^N,$,Ab. Management representations G!I5Er0pdy 与管理层的交涉沟通 <a
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a~ X@tA+
Audit finalization and the final review: unadjusted differences ocK4Nxs 审核定稿和最后审查:未经调整的差异 #rGCv~0*l LA59O@r tKLeq( 6. Reporting ILH[
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c!wRq4 Appendix ~J+
qIZge 附录 G;u~H< Audit procedure P, l
(4 审计程序 .|07IH/Di{