1. Assurance engagements and external audit
保证约定和外部审计 wSw> UU )XHn.>]nc Materiality, true and fair presentation, reasonable assurance }8POm# 物质性,真实公平的描述,合理的保证 tt#dO@G#Fe [Ky3WppR Appointment, removal and resignation of auditors R8_I ASs 审计人员的的任命、免职和辞职 l*6Zh"o: SZEi+CRs0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u`&lTJgF/O 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %pxO<O Sg4{IU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yYaoA/0 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 78Du IrMB=pWo Engagement letter dt^h9I2O 约定书(委托书) 0|J_'-< loO"[8i.k 2. Planning and risk assessment Bp3E)l 规划和风险评估 R|v'+bv
dFF=-_O> General principles l#`G4Vf 一般原则 JhfVm*, +[<YE Plan and perform audits with an attitude of professional skepticism y)U?.@ 持专业的怀疑态度计划和执行审计工作 Dnl<w<}ZU: l?=\9y Audit risks = inherent risk ×control risk ×detection risk p[(I5p:L 审计风险=内在风险×控制风险×检查风险 nYFrp)DLK 5nUJ9sqA Risk-based approach pF4Z4?W
基于风险的办法 *8WB($T} u '7h(1@ Understanding the entity and knowledge of the business ?oFd%|I 了解商业的实质和知识 r!+{In+Z @p
L9a1PJv Assessing the risks of material misstatement and fraud ;4[[T%&v 评估材料错报和舞弊的风险 Vv45w#w; KWZhCS?[( Materiality (level), tolerable error ocFk#FW 重要性(级别),可容忍误差 nuXL{tg6 }Nsdk',} Analytical procedures QYboX~g~p 分析程序 b7Jxv7$e
Fq@o_bI Planning an audit dF\#:[B 规划审计工作 \gk.[={^P ;~EQS.Qp Audit documentation: working papers D]]wJQU2 审计文件:工作底稿 DK\XC%~m ?9kC[4G The work of others %'yrIR 其他机构的文件 ?B1Zfu0 pA~}_ Rely on the work of experts jYFJk&c 依靠专家的工作 R
qtBz3v I I+y Rely on the work of internal audit W
&IG,7tr 依靠内部审计工作 m{/(
3 #cu{AdK 3. Internal control n4
/Wd?#` 内部控制 A~2)ZdAN ~w+I2oS$ The evaluation of internal control systems >ESVHPj] 对内部控制系统的评估 gvA}s/ e
@Lxduq Tests of control 4,e'B-. 控制测试 cm(*F0< 1)56ec<c Substantive procedures (time, nature, extent) +e-F`k 实质性程序(时间,性质,程度) c Mgd ?T/]w-q> Transaction cycles: revenue, purchases, inventory, etc. ^$K&Met 交易周期:收入,采购,库存等。 l1)~WqhE} ;!MQ@Fi^ 3m1(l?fp 4.Audit evidence #i[:oC6m: 审计证据 r3l1I} iT>u&0B- Obtain sufficient, appropriate audit evidence mG jB{Q+ 获取足够、适当的审计证据 Io1j%T#ZT 2'DCB{Jv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @-
STo/ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Dfs*~H63 >>y`ap2%V The audit of specific items 6ZqU:^3 审计的具体项目 {^WK#$] tk&AZb,sP Receivables: confirmation ;
oyV8P$ 应收帐款:确认 K(EJ`2]:r /jG?PZ=m Inventory: counting, cut-off, confirmation of inventory held by third parties xB
*b7-a 存货:数量,减值,第三方持有存货的确认 Alxf;[s c*;oR$VW Payables: supplier statement reconciliation, confirmation b/M/)o!C 应付帐款:供应商的申明一致,确认 T/_u;My; Mg;pNK\n Bank and cash: bank confirmation rwRZGd *p 银行存款和现金:银行的确认 ;W,* B.~ |U%NPw5 Auditing sampling V eGSr 审计抽样 L4>14D\ o,*m,Qc 5.Review
r&{8/ 5" 复核 k=]e7~! jHFjd' Subsequent events b^/u9 随后发生的事件 rNP;53FtZl GV0\+A"vD ;6G]~}>o 6}^x#9\ I-]G{
Going concern WqeWjI.2 持续关注 /5NWV#- .g#}2
:3 Management representations &}"kF\ 与管理层的交涉沟通 dn(!wC] Kxsd@^E Audit finalization and the final review: unadjusted differences gP%<<yl 审核定稿和最后审查:未经调整的差异 !j6k
]BgZ q" VmuQ U,WOP7z 6. Reporting {7:1F)Pj 报告 G\sx'#Whc 学会计论坛bbs.xuekuaiji.com S7+>Mk Appendix :Awwt0 附录 ,}t%7I Audit procedure REh"/d 审计程序 *~PB