1. Assurance engagements and external audit
保证约定和外部审计 >>=zkPy w_@6!zm Materiality, true and fair presentation, reasonable assurance *`s*l+0b 物质性,真实公平的描述,合理的保证 w^~s4Q_>> m[ S1 Appointment, removal and resignation of auditors i&HU7mP/ 审计人员的的任命、免职和辞职 o &b\bK%E &~"N/o Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >U:-U"rA? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y=GDuU% $hM9{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?zo7.R-Vac 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |r*y63\T b#(QZ Engagement letter /0L]Pf; 约定书(委托书) I/h( *~/ Lxa<zy~b 2. Planning and risk assessment V(G{_>> 规划和风险评估 *{fZA;<R ,[n=PJVw/ General principles ziAn9/sT 一般原则 %AMF6l[ AfW:'>2 Plan and perform audits with an attitude of professional skepticism DUf
. F 持专业的怀疑态度计划和执行审计工作 X?8bb! g%Q V g7+G( , Audit risks = inherent risk ×control risk ×detection risk p=Qo92
NH 审计风险=内在风险×控制风险×检查风险 h#h)=; 8LtkP&Wx Risk-based approach m7,"M~\pX 基于风险的办法 >wV2` 6 yWYsN Understanding the entity and knowledge of the business neWx-O 了解商业的实质和知识 uN&49o 7r3EMX\#Qm Assessing the risks of material misstatement and fraud _T^@,!& 评估材料错报和舞弊的风险 N8wA">u o`jV d,aj Materiality (level), tolerable error O sIvW'$\ 重要性(级别),可容忍误差 btf]~YN %yy|B Analytical procedures Yu9(qRK 分析程序 cTJG1'm `?"[u"* Planning an audit Nrp1`qY 规划审计工作 ~RM_c #w[Ie+ Audit documentation: working papers !"^//2N+, 审计文件:工作底稿 JOq&(AZe w##$SaTI The work of others v3/G.B@= 其他机构的文件 2)`4(38 j|WN!!7 Rely on the work of experts 4H%Ai(F}_ 依靠专家的工作 ^^*dHWHn< M[dJQ( Rely on the work of internal audit Gy[m4n~Z5 依靠内部审计工作 PwxRu ]+78
"( 3. Internal control XuW>GT/ 内部控制 i\P)P! <yEd'Z The evaluation of internal control systems lGN{1djT 对内部控制系统的评估 &q[`lIV, L ,
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%#eF Tests of control .GDNd6[K7 控制测试 7NfA)$ tsTCZ);( Substantive procedures (time, nature, extent) U{.y X7 实质性程序(时间,性质,程度) @X>Oj . "f`{4p0v Transaction cycles: revenue, purchases, inventory, etc. zC\L-i>G 交易周期:收入,采购,库存等。 [Gb8o' [[0u|`T/ eN]9=Y~-K 4.Audit evidence PeB7Q=d)K1 审计证据 5@@ilvwzz Xkb\fR6<K Obtain sufficient, appropriate audit evidence KP]{=~( 获取足够、适当的审计证据 DlbNW& V h}jE=T5Hc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w+3-j 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 *U^7MU0 +/~;y{G..z The audit of specific items ?r-W
, n 审计的具体项目 gflu!C6 3N 5b3F Receivables: confirmation N(^
q%eHp 应收帐款:确认 ]eZrb%B.
UB1/0o Inventory: counting, cut-off, confirmation of inventory held by third parties s:\FlQ0 存货:数量,减值,第三方持有存货的确认 J9*$@&@S 6` @4i'. Payables: supplier statement reconciliation, confirmation a@V`EEZ 应付帐款:供应商的申明一致,确认 -mK;f$X +>S\.h
s4 Bank and cash: bank confirmation j]'7"b5 银行存款和现金:银行的确认 [oh0 )wzB DNl'}K1W Auditing sampling 6#/v:;bF 审计抽样 a$ FO5%o -9z!fCu3 5.Review
a6i%7O m 复核 u
=%1%p, I7q}<"` Subsequent events 8%D 2G i 随后发生的事件 Wc
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UF"A YRm6~c Pwg?a WvJidz?5 P4S]bPIp Going concern ;XXB^, 持续关注 I[v6Y^{q m]#oZVngy Management representations iy\ 6e k1 与管理层的交涉沟通 yvp$s f,}9~r# Audit finalization and the final review: unadjusted differences )tW0iFY 审核定稿和最后审查:未经调整的差异 V 0M&D, ~dc~<hK "MNI_C#{ 6. Reporting r0fxEYze& 报告 ?(d<n 学会计论坛bbs.xuekuaiji.com xaG( 3 Appendix 7I`8r2H 附录 5b5Hc Inu Audit procedure `}Z`aK 审计程序 dF<GuS;l5