1. Assurance engagements and external audit
保证约定和外部审计 =<
j8)2 :Lqz` Materiality, true and fair presentation, reasonable assurance :VC#\/f 物质性,真实公平的描述,合理的保证 Wfgs[ Au,xIe!t Appointment, removal and resignation of auditors XZhuV< 审计人员的的任命、免职和辞职 Z?|\0GR+`5 i]!CH2\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j+NOT`& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 znv2: bS_fWD- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yg\bCvL& 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 9{\eE]0 2i`N26On Engagement letter &NiDv 约定书(委托书)
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Y,z15i3j? 2. Planning and risk assessment
}6b =2Z} 规划和风险评估 ~.7r ?kvkkycI General principles v8p-<N) 一般原则 6[>UF!.= is?H1V~8`$ Plan and perform audits with an attitude of professional skepticism *.4;7#
持专业的怀疑态度计划和执行审计工作 cLR02 [ah%>&u Audit risks = inherent risk ×control risk ×detection risk WL(u'%5 审计风险=内在风险×控制风险×检查风险 M0g!"0? GY 4?}T^s Risk-based approach T )
T0.c 基于风险的办法 &niROM,;K 3D70`u Understanding the entity and knowledge of the business JVE]Qb_ 了解商业的实质和知识 ;hU56lfZ)X ?<VahDBS+A Assessing the risks of material misstatement and fraud Vvu+gP'z. 评估材料错报和舞弊的风险 !^BXai/ v`#T)5gl- Materiality (level), tolerable error <kI
g>+ 重要性(级别),可容忍误差 Ld6j;ZJ'; qV0C2jZ2 Analytical procedures l1On .s 分析程序 <_&tP=h zB`)\ Planning an audit $$8xdv# 规划审计工作 }<`Mn34@ =+ `I%>wc Audit documentation: working papers R06q~ > 审计文件:工作底稿 i)=!U>B_0 +*-u_L\' The work of others >v^Bn|_/ 其他机构的文件 =;Gy"F1 dp \NwL #bQ~ Rely on the work of experts HT7V} UiaO 依靠专家的工作 4jEPh{q NidG|Yg~Z Rely on the work of internal audit Un\h[m 依靠内部审计工作 W_( 0kP,Zj< 3. Internal control JK0L&t< 内部控制 xq1=O
~yz7/?A)TS The evaluation of internal control systems Y0iL+=[k`m 对内部控制系统的评估 /]4[b!OTJ f.rc~UI? Tests of control }wzU<(Rx 控制测试 }.w@.
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" b?`8-g Substantive procedures (time, nature, extent) r
J'm>&Ps 实质性程序(时间,性质,程度)
,W"Q)cL H ^P uC ( Transaction cycles: revenue, purchases, inventory, etc. .lm^ +1}r 交易周期:收入,采购,库存等。 |pk1pV
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h\wH; 9Cbf[\J!bq 4.Audit evidence lAuI?/E 审计证据
X]d[" ':6!f Obtain sufficient, appropriate audit evidence N9IBw', 获取足够、适当的审计证据 +4U ?*:n WMfu5x7e4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2@WF]*Z 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 v7
"' ^sZ? qXmkeidb&W The audit of specific items Xi3:Ok6FZ 审计的具体项目 zTb!$8D"g CbTYt6DC Receivables: confirmation 7Z;bUMYtx 应收帐款:确认 ;KqH]h) +BcJHNIB Inventory: counting, cut-off, confirmation of inventory held by third parties _:F0>=$ 存货:数量,减值,第三方持有存货的确认 #xZ7% L ;5uB2 Payables: supplier statement reconciliation, confirmation !uoU 8Ki9 应付帐款:供应商的申明一致,确认 tEP~`$9 _hlLM,p Bank and cash: bank confirmation !U38aHG 银行存款和现金:银行的确认 |~vo _r0[ z Auditing sampling *cn,[ 审计抽样 "i/ l' V"=(I'X 5.Review
7,U^v}$ 复核 *{|{T_H: W]cJP Subsequent events _ S%3?Q 随后发生的事件 v:
0. &`hx Tvf%'%h1 pj?wQ' D9`J||]E Going concern ^b)8l 持续关注 ]#>;C: L @C7iflo6 Management representations nRq@hk 与管理层的交涉沟通 w~EBm=v_> _kR);\V.8 Audit finalization and the final review: unadjusted differences g_8Bhe"ik 审核定稿和最后审查:未经调整的差异 LlAMtw" B;f\H,/59 Q
_Yl:c 6. Reporting .{U@Hva_K 报告 $*EK
v'g[n 学会计论坛bbs.xuekuaiji.com 8!87p?Mz Appendix xW92ZuzSH 附录 o'nju.' Audit procedure
O_@ 审计程序 *h59Vaoc