1. Assurance engagements and external audit
保证约定和外部审计 :c t+.# q9!9OcN2 Materiality, true and fair presentation, reasonable assurance ~'MWtDe:Z8 物质性,真实公平的描述,合理的保证 C":\L>Ax mmL~`i/ Appointment, removal and resignation of auditors E2|iAT+=. 审计人员的的任命、免职和辞职 'qJ-eQ7e j%;)CV
G" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zf~zYZSr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s>\g03= o}A #- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gpWS_Dw9 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 @E2nF|N H\mVK!](D Engagement letter CE,Om^ 约定书(委托书) @W8}N|jek \T9UbkR 2. Planning and risk assessment 1,QZnF!.x 规划和风险评估 '.yWL SWb5K0YRn General principles 6W;k
IoB 一般原则
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_'q- *W Plan and perform audits with an attitude of professional skepticism Nh9!lB m*] 持专业的怀疑态度计划和执行审计工作 x Ui!|c _KVB~loT Audit risks = inherent risk ×control risk ×detection risk Rk%M~ D*- 审计风险=内在风险×控制风险×检查风险 dY<#a,e
S 5R `6zhf Risk-based approach QV$dKjMS 基于风险的办法 H$amt^|zQ4 SsX05> Understanding the entity and knowledge of the business [9om"' 了解商业的实质和知识 ZHlin#" ~#_$?_/( Assessing the risks of material misstatement and fraud YBIe'(p 评估材料错报和舞弊的风险 dY@Tt&k8E cGta4; Materiality (level), tolerable error b^DV9mO4J 重要性(级别),可容忍误差 ',`4 U F r/sRXM:3cZ Analytical procedures I%>]!X
分析程序 h)
PB 9~'Ip7X,! Planning an audit C$G88hesn 规划审计工作 Y~hd<8 ~ irb.F>(x Audit documentation: working papers %GCd?cFF 审计文件:工作底稿 /{MH' B9)qv>m The work of others `Mn{bd 其他机构的文件 G!LNP&~
GdeR#%z Rely on the work of experts u|>U`[Zpj 依靠专家的工作 (Zn3-t*
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r&s+ Rely on the work of internal audit
8tRhV2 依靠内部审计工作
1qKxg bA^:p3 3. Internal control *5'6E' 内部控制 7K]U|K# m\Fb , The evaluation of internal control systems )7
"DR+;: 对内部控制系统的评估 PSq
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A Tests of control <T.#A8c 控制测试 &Yks,2:P %3#I:>si Substantive procedures (time, nature, extent) NT9- j#V 实质性程序(时间,性质,程度) xVz -_z B0XBI0w^Y Transaction cycles: revenue, purchases, inventory, etc. VmH_0IM^6 交易周期:收入,采购,库存等。 i2}=/ l^y?L4hg) )tI2?YIR 4.Audit evidence -KJ! 审计证据 Ysc|kxLb ]G
o~]7(5| Obtain sufficient, appropriate audit evidence \
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WQ 获取足够、适当的审计证据 q,,>:]f# ?)o4 Kt'h Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dYew7 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 iMeRQYW @1SKgb
t> The audit of specific items n.Eoi4jV' 审计的具体项目 Or#+E2%1E Gp3nR<+ Receivables: confirmation uZ`d&CEh 应收帐款:确认 a.`JS VRQbf Inventory: counting, cut-off, confirmation of inventory held by third parties >&Ui* 存货:数量,减值,第三方持有存货的确认 iI@Gyq= N7HbOLpM Payables: supplier statement reconciliation, confirmation ;'Vipj 应付帐款:供应商的申明一致,确认 ;GgQ@s@ X6N]gD Bank and cash: bank confirmation EBDC '^ 银行存款和现金:银行的确认 <&Y}j&( ;]oXEq` Auditing sampling HHIUl,P 审计抽样 Xm^
h5jAr $6&GAJe 5.Review
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{ 复核 w{zJE]7 J.e8UQ@=5 Subsequent events Rqb{)
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X* 随后发生的事件 pW3)Y5/D sRe#{EuJ o~.o^0Y }2BH_
2 sAjKf\][ Going concern @(,{_c] 持续关注 r@ T-Hi fBWJ%W Management representations XC/]u%n8]( 与管理层的交涉沟通
u5{5ts+: 10l1a4 Audit finalization and the final review: unadjusted differences &t*8oNwSs 审核定稿和最后审查:未经调整的差异 i^s`6:rNu l`M5'r]l 32bkouq 6. Reporting #EQx 报告 rz[uuY7 学会计论坛bbs.xuekuaiji.com A"bSNHCKF Appendix =N@)C
B7a 附录 e0|_Z])D Audit procedure .XLV:6 审计程序 A}#]
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