1. Assurance engagements and external audit
保证约定和外部审计 4}uOut .PUp3X- Materiality, true and fair presentation, reasonable assurance Ptv'.<- 物质性,真实公平的描述,合理的保证 W-n
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Appointment, removal and resignation of auditors p2i?)+z 审计人员的的任命、免职和辞职 73D<wMgZF Lz'VQO1U= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '|zrzU= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1*TbgxS~W 6(f'P_* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .+/d08] 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 GT&}Burl/n c0gVW~I1 Engagement letter #4msBax4 约定书(委托书) &xQM!f +O.-o/ 2. Planning and risk assessment "0P`=n 规划和风险评估 kO}&Oi,? 5*p
zL0,Y General principles 3S:Lce'f 一般原则 &vpKBR^ U%nkPIFm Plan and perform audits with an attitude of professional skepticism "tzu.V- 持专业的怀疑态度计划和执行审计工作 P2-&Im`+ $Iwvecn?I Audit risks = inherent risk ×control risk ×detection risk 'BjTo*TB]Z 审计风险=内在风险×控制风险×检查风险 20;9XJmjl cQU;PH] Risk-based approach /*mF:40M; 基于风险的办法 $')C& r
!mRUw'u Understanding the entity and knowledge of the business JL1ajlm~ 了解商业的实质和知识 hJ}i+[~be '+PKGmRW Assessing the risks of material misstatement and fraud 2X?GEO]/4 评估材料错报和舞弊的风险 'u7-Qetj l
M6pYYEq= Materiality (level), tolerable error kOYUxr.b 重要性(级别),可容忍误差 &0F' Ca 08`|C)Z! Analytical procedures %c }V/v_h 分析程序 wGc7 }Y~Dk]* Planning an audit x#>
V50E 规划审计工作 NBYJ'nA%;f +xFn~b/ Audit documentation: working papers Lgg,K//g 审计文件:工作底稿 CJ IuMsZ @NiuT%#c The work of others ?h= n5}Y 其他机构的文件 4ba*Nc*Yc 2%W;#oi? Rely on the work of experts HL38iXQ(
3 依靠专家的工作 >
N~8#C @rTB&>` Rely on the work of internal audit lB,1dw2(T 依靠内部审计工作 $9)os7H7 a5D|#9 3. Internal control bn(N8MFCV 内部控制 B*(]T|ff< HN7CcE+l The evaluation of internal control systems .uuhoqG0 对内部控制系统的评估 ~||0lj.D -50DGA,K6 Tests of control j9p6rD 控制测试 Re$h6sh bdg6B7%Q Substantive procedures (time, nature, extent) PsC")JS 实质性程序(时间,性质,程度)
L:$4o uU H4vUa Transaction cycles: revenue, purchases, inventory, etc. ^4dE8Ve"@ 交易周期:收入,采购,库存等。 :<QknU}dwy {213/@, t#k]K] 4.Audit evidence //R"ZE@d\ 审计证据 QL?_FwZL 9`tK9 Obtain sufficient, appropriate audit evidence R'>!1\?Iq 获取足够、适当的审计证据 (8duV @!sK@&ow@% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a>wCBkD
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5 ~Wg=u<6 uzYB`H< The audit of specific items sy: xA w 审计的具体项目 nBh+UT} Q_5l.M/9] Receivables: confirmation z$~x 2< 应收帐款:确认 LOh2eZ"n <DF3!r Inventory: counting, cut-off, confirmation of inventory held by third parties PTQ#8(_, 存货:数量,减值,第三方持有存货的确认 I'/3_AX bJ~H Payables: supplier statement reconciliation, confirmation (Ou%0
KW 应付帐款:供应商的申明一致,确认 mUYRioNj Rs %`6et}\ Bank and cash: bank confirmation YvR bM 银行存款和现金:银行的确认 ARH~dN* C V=O52?8 Auditing sampling A;oHji#* 审计抽样 e &6 %
FK%b@/7s~ 5.Review
i'IT,jz! 复核 {{G)Ry*
pb ~k"+5bHa* Subsequent events broLC5hbQU 随后发生的事件 z0z@LA4k6@ x~5uc$ As:O|!F iq#{*:1 D6"=2XR4n Going concern e4z`:%vy
持续关注 s,z~qL6& ;Afz`Se1@ Management representations honh'j 与管理层的交涉沟通 +|A`~\@N VYk:c`E Audit finalization and the final review: unadjusted differences $7x2TiAL 审核定稿和最后审查:未经调整的差异 ;%tFi YT\`R F/5&:e?( ) 6. Reporting Ji4p6$ .j- 报告 .u-a+ac< 学会计论坛bbs.xuekuaiji.com zl0{lV Appendix [+ud7l 附录 <,i4Ua Audit procedure K~W(ZmB 审计程序 qZ1'uln=C-