1. Assurance engagements and external audit
保证约定和外部审计 k t#fMd$ LH.]DVj Materiality, true and fair presentation, reasonable assurance HQdxL*N%^ 物质性,真实公平的描述,合理的保证 ,L2ZinU: 6_o*y8s. Appointment, removal and resignation of auditors ,&A7iO 审计人员的的任命、免职和辞职 ^CYl\.Y@ v4TQX<0s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <d Wv?<o 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N{!i=A ,Fl)^Gl8? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
?>:g?.+ 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 Wtd/=gmiI &&8x%Pml Engagement letter
J[|y:N 约定书(委托书) x;.Jw6g 1t~G|zhX 2. Planning and risk assessment F~vuM$+d 规划和风险评估 yWc$>ne[L eb{nWP General principles )AtD}HEv 一般原则 p$c6<'UqH EWhK0Vej= Plan and perform audits with an attitude of professional skepticism F
{e@W([ 持专业的怀疑态度计划和执行审计工作 3*XNV q9K)Xk$LF Audit risks = inherent risk ×control risk ×detection risk Wis~$" 审计风险=内在风险×控制风险×检查风险 M<Ncb B"w?;EeV. Risk-based approach i^&~?2 基于风险的办法 ~vhE|f %\#8{g Understanding the entity and knowledge of the business u~:y\/Y6 了解商业的实质和知识 y14;%aQN |^I0dR/w: Assessing the risks of material misstatement and fraud (8DC}kckE 评估材料错报和舞弊的风险 k"%~"9 2zA4vZkbcw Materiality (level), tolerable error p4rL}Jm& 重要性(级别),可容忍误差 \:'/'^=#| Q8tL[>Xt Analytical procedures U}[d_f 分析程序 ?3,:-"(@p
| j`@eF/" Planning an audit 8'[7
)I= 规划审计工作 {]!mrAjD {lDd.Fn Audit documentation: working papers M)+H{5bt 审计文件:工作底稿 9&2O9Nz6 X7MM2V The work of others 4he GnMD 其他机构的文件 ek\ xx LmrfN?5 Rely on the work of experts y2d
CEmhY 依靠专家的工作 2;`1h[,-^ #Y`~(K47 Rely on the work of internal audit Fnv;^}\z 依靠内部审计工作
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g6 J1|\Q:-7p 3. Internal control \ZFGw&yN 内部控制 <c-=3}=U\ jD]~ AwRJ The evaluation of internal control systems 6I4\q.^qw 对内部控制系统的评估 qJs<#MQ2 #U4F0BdA Tests of control r'r%w#
=`t 控制测试 jXx<`I+] 4r#= * Substantive procedures (time, nature, extent) 85$m[+md 实质性程序(时间,性质,程度) `pa!~|p O,
wJR Transaction cycles: revenue, purchases, inventory, etc. -#[a7',Z; 交易周期:收入,采购,库存等。 TDKki(o=~ l"T44CL; 'RR~7h 4.Audit evidence k68T`Ub\W6 审计证据 d#Y^>"|$. (!aNq( Obtain sufficient, appropriate audit evidence LVf
F[ 获取足够、适当的审计证据 WIT>!|w_ ~9]hV7y5C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w~A{(-
dx 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 YeL#jtC K~{$oD
7! The audit of specific items ~d4 )/y 审计的具体项目 )gIKH{JYL Q7\w+ANf0 Receivables: confirmation wLH>:yKUU 应收帐款:确认 ~O0 $Suv 7M!I8C0!aO Inventory: counting, cut-off, confirmation of inventory held by third parties .-c4wm} 存货:数量,减值,第三方持有存货的确认 x%m%_2%Z H3^},. Payables: supplier statement reconciliation, confirmation a=9:[ 应付帐款:供应商的申明一致,确认 ay
;S4c/_ y/cvQY0pU Bank and cash: bank confirmation eS\Vib 银行存款和现金:银行的确认 =_2jK0+}l EStB#V^ Auditing sampling ,X-bJA@( 审计抽样 &\WSQmtto O!#g<`r{K 5.Review
b\kdKVh& 复核 jyUjlYAAv` r&JgLC( Subsequent events m)t;9J5 随后发生的事件 +>{2*\cZ5} jh%Eq+#S Vpz\.] Oi'5ytsES y<|7z99L Going concern hHGoP0/o 持续关注 <4si/
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Management representations 5y[Oj^ 与管理层的交涉沟通 X::JV7hu x7&B$.>3 Audit finalization and the final review: unadjusted differences t ;;U} 审核定稿和最后审查:未经调整的差异 HZC"nb}r4 {yHCXFWlS l'-Bu( 6. Reporting {OkV%Q< 报告 B$fPgW- 学会计论坛bbs.xuekuaiji.com !}#8)?p Appendix *=/ { HvJ 附录
F2LLN Audit procedure
!Y0Vid 审计程序 (l~AV9!m: