1. Assurance engagements and external audit
保证约定和外部审计 0(Y,Q(JTo& x3FB`3y~s Materiality, true and fair presentation, reasonable assurance 7glf?oE 物质性,真实公平的描述,合理的保证 W`vPf Ewr2popK Appointment, removal and resignation of auditors m-\_L=QzM 审计人员的的任命、免职和辞职 [Z2[Iy _F[a2PE2+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WO9vOS> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C^,baCX f/8&-L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7Ko*`-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 =>c0NT +JC"@
Engagement letter goyDG/ 约定书(委托书) d2i?FT
> `lOW7Z} 2. Planning and risk assessment BNjMq 规划和风险评估 F%$ q]J[ ;}f {o^ ]' General principles k"gm;,` 一般原则 BNE:,I*& ca3zY|
Oo Plan and perform audits with an attitude of professional skepticism xg,
9~f[ 持专业的怀疑态度计划和执行审计工作 ga\s5
$rk=#;6]v; Audit risks = inherent risk ×control risk ×detection risk bcwb'D\a 审计风险=内在风险×控制风险×检查风险 ]?T^tJ m%})H"5 Risk-based approach Tim/7*vx 基于风险的办法 PPV T2;9 l
lcq~*zz Understanding the entity and knowledge of the business Ig?9"{9p 了解商业的实质和知识 HU/4K7e` 9]ZfSn) Assessing the risks of material misstatement and fraud b49h @G 评估材料错报和舞弊的风险 6p&2A q {
Materiality (level), tolerable error :d35?[ 重要性(级别),可容忍误差 zQ,M795@EA U_'M9g{,< Analytical procedures 9e
HqOmz 分析程序 ^4,LIIUj LqI&1$# Planning an audit /^jl||'H,: 规划审计工作 ._j?1Fw` lY@2$q9BT Audit documentation: working papers S2|pn
\0V 审计文件:工作底稿 K@2"n|
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O86p]Lr The work of others @N<h`vDa 其他机构的文件 A7#nBHwxZ seAPVzWU
U Rely on the work of experts _]ZlGq!L 依靠专家的工作
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ik/|* Rely on the work of internal audit i9qIaG/ 依靠内部审计工作 f$5pp=s: n 2{BS `f 3. Internal control o[eZ"}~ 内部控制 HbPn<x^7 *'H\`@L The evaluation of internal control systems /3hY[#e 对内部控制系统的评估 B0Z
>di: tUOY`]0 Tests of control IIGx+> 控制测试 Yc6.v8a S?JGg.) Substantive procedures (time, nature, extent) ^yl}/OD 实质性程序(时间,性质,程度) V'dw=W17V {0+WVZ4u Transaction cycles: revenue, purchases, inventory, etc. G `3{Q7k 交易周期:收入,采购,库存等。 -\B*reC
tcl9:2/^] ^C~R)M:C 4.Audit evidence B:UM2Jl
审计证据 ojm IEzsz \5j}6Wj Obtain sufficient, appropriate audit evidence 4bw4!z9G 获取足够、适当的审计证据 cl4_M{~ /+`%u&< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ':tdb$h 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 @x!+_z -O1$jBQS The audit of specific items :r
"GZ 审计的具体项目 YuIF}mUr" OXKV6r6f Receivables: confirmation A1Uy|Dl 应收帐款:确认 L[nDjQn" tEo-Mj5: Inventory: counting, cut-off, confirmation of inventory held by third parties `J03t\ 存货:数量,减值,第三方持有存货的确认 Svo\+S 0J466H_d{ Payables: supplier statement reconciliation, confirmation LxWd_B 应付帐款:供应商的申明一致,确认 I]
[&*V1 +kE~OdZG Bank and cash: bank confirmation E>5p7=Or;" 银行存款和现金:银行的确认 .$y'>O*$G [S~Bt78d%r Auditing sampling 88S:E7
$ 审计抽样 i0+e3!QU zv/dj04> 5.Review
a(?)r[= 复核 yw7(!1j= kc=Z6(= Subsequent events ]i0=3H2 随后发生的事件 xqY'-Hom t18j2P>` #6D>e~>n KDP4 7A bnanTH9- Going concern 'PFjZGaKR 持续关注 ,#GB ]&D=*:c Management representations 3}mg7KV& 与管理层的交涉沟通 Rmn{Vui9\ $- %um Audit finalization and the final review: unadjusted differences mPQT%
%MF 审核定稿和最后审查:未经调整的差异 1HAnOy0 T!41[vm( < Mu`,Kv* 6. Reporting Jn|i! 报告 }
d8\ Jg 学会计论坛bbs.xuekuaiji.com QZ;DZMP Appendix olxxs( 附录 gCG#?f Audit procedure &)||~ 审计程序 ohe[rV>EX