1. Assurance engagements and external audit
保证约定和外部审计 *1|&uE&_R ngE5$}UM Materiality, true and fair presentation, reasonable assurance }Til $TT%H 物质性,真实公平的描述,合理的保证 !A qSG- )V7bi^r Appointment, removal and resignation of auditors 6cDe_v|, 审计人员的的任命、免职和辞职 =XuBan3
B> :T.j;~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ny\p$v
"p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <7-3j{065 #fd;] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sk6C/
'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 P`0}( '"U Dm2&}{&K Engagement letter O8qA2@, 约定书(委托书) #!qa#.Yi qXcHf6 2. Planning and risk assessment \b6H4aQii 规划和风险评估 8tJB/Pw`S RG4T9eZq General principles `Zh
DoLpH< 一般原则 j&~`H:=E
(hr*.NS# Plan and perform audits with an attitude of professional skepticism 8R0Q -,' 持专业的怀疑态度计划和执行审计工作 D<%/:M }f45>@uMW Audit risks = inherent risk ×control risk ×detection risk j#6@cO'` 审计风险=内在风险×控制风险×检查风险 &?59{B.mD #l2KJ7AMK Risk-based approach +es|0;Z4yP 基于风险的办法 vr/*z euA zg>4/10P1q Understanding the entity and knowledge of the business @'P\c 了解商业的实质和知识 a*/%EP3 eb10=Lmj Assessing the risks of material misstatement and fraud PaIE=Q4gJ 评估材料错报和舞弊的风险 U~H]w,^ o y{
{d Materiality (level), tolerable error FK
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重要性(级别),可容忍误差
II; c{4Y?SSx Analytical procedures J7a_a>Y 分析程序 `?P)RS30 x:dI :G Planning an audit qGivRDR$ 规划审计工作 T3H\KRe6 @?bO@ Audit documentation: working papers ;fiH=_{us 审计文件:工作底稿 3pU/Zbb,: ,.6)y1! The work of others T'8d|$X 其他机构的文件 Lfr>y_i;F U?/C>g%/PI Rely on the work of experts K-X@3&X} 依靠专家的工作 }LYK:?_/ 0[L)`7 Rely on the work of internal audit ^(79SOZC 依靠内部审计工作
7j,u&%om ?R#?=<VkG 3. Internal control P80mK-Iyv_ 内部控制 ~3'}^V\
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xfL$ The evaluation of internal control systems =pa
F6!AB 对内部控制系统的评估 1[4
2f# Q95`GuI@ Tests of control ^s.necg0 控制测试 ;nx? 4f+6h I
l2`c}9 Substantive procedures (time, nature, extent) Rlyx&C8 实质性程序(时间,性质,程度) aWg*f*2f .G/>X%X Transaction cycles: revenue, purchases, inventory, etc. Thc"QIk&4 交易周期:收入,采购,库存等。 A,fP l R 1^v?
Ly8 XSBh+)0Ww 4.Audit evidence _+=M)lPm 审计证据 _]aA58,j (?W[#.=7 Obtain sufficient, appropriate audit evidence L;%_r) 获取足够、适当的审计证据 *h9S\Pv>j ~[*\YN); Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I%?i
a5]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 G_cWp D/ j84g6; 4Dv The audit of specific items /\-iV)h1@ 审计的具体项目 ;)7 GdR^K J{w[vcf Receivables: confirmation P\k5%
应收帐款:确认 ,Nk{AiiN w+_pq6\V Inventory: counting, cut-off, confirmation of inventory held by third parties =G<i6%(^g 存货:数量,减值,第三方持有存货的确认 0x1#^dII %4#Q3YlyD Payables: supplier statement reconciliation, confirmation j-}WA" 应付帐款:供应商的申明一致,确认 aePLP TQ`4dVaf Bank and cash: bank confirmation &l-1.muQ 银行存款和现金:银行的确认 7Z7e}|
\W 9vL n#_ Auditing sampling dd>
qy 审计抽样 ~jOn)jBRZ 9snc
*< 5.Review
@o/126(k 复核 w$fP$ \+ +BaZl<ZP1s Subsequent events hT
DFIYV 随后发生的事件 d) i64" }#D+}Mo!, kuI%0)iZn {wq~+O qh)10*FB Going concern lXnzomU 持续关注 xZc].l6 &CcUr#|
Management representations xa&5o`>1G 与管理层的交涉沟通 lHI;fR UD6:X&Un Audit finalization and the final review: unadjusted differences Smc=-M} 审核定稿和最后审查:未经调整的差异 IMT]!j&Y, tQYkH$e`/{ YQ
_]Jv k 6. Reporting I|eYeJ3 报告 XcH
_Y 学会计论坛bbs.xuekuaiji.com +J;T= p Appendix ymo]. 附录 8?z7!k] Audit procedure HCIS4}lQ 审计程序 *kM^l!<g