1. Assurance engagements and external audit
保证约定和外部审计 Tg=P*HY6 4:s,e<Tc4v Materiality, true and fair presentation, reasonable assurance Zl
cEeG 物质性,真实公平的描述,合理的保证 a:1$i dj 8@F
gvWC Appointment, removal and resignation of auditors x4?g>v*J 审计人员的的任命、免职和辞职 }Cb-7/ 'Awd:Aed5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion QUz4 Kt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ArT@BqWd =C7<I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .lSoC`HE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 e%=SgXl2t |#(y?! A^ Engagement letter t7e7q"+/ 约定书(委托书) uj)fah?Wg :{KpnJvd 2. Planning and risk assessment 'PTQ
S,E 规划和风险评估 sM9utR ,"?8 General principles sP>-k7K. 一般原则 V'K:52 )]zsAw`/ Plan and perform audits with an attitude of professional skepticism [[ll4| 持专业的怀疑态度计划和执行审计工作 )3 '8T>^<K PM)nw;nS Audit risks = inherent risk ×control risk ×detection risk A5s;<d0 审计风险=内在风险×控制风险×检查风险 a3Xd~Qs 7oCY@>(f Risk-based approach xo!2GPD. 基于风险的办法 (L W2S;- *(Z\"o! Understanding the entity and knowledge of the business AU8sU?= 了解商业的实质和知识 ( De>k8 wF*9%K'E Assessing the risks of material misstatement and fraud yQN^F+. 评估材料错报和舞弊的风险 's
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qw Materiality (level), tolerable error M>{*PHze0 重要性(级别),可容忍误差 4(`U]dNcs Jpn= ^f[rm Analytical procedures {WTy/$ Qk 分析程序 6|4ID" qsYg
%Z Planning an audit (543`dqAmC 规划审计工作 p?4,YV|# 5>VX]nE3! Audit documentation: working papers +$#h6V 审计文件:工作底稿 ,}l|_GG
j UsdMCJ&G The work of others *bzqH 2h8 其他机构的文件 ^W~8)Rbf >Udq{<]#r Rely on the work of experts {"|la;*I 依靠专家的工作 ?gMq:[XN G(bl)p^ Rely on the work of internal audit nx%eq,Pq 依靠内部审计工作 h%sw^;\! I
|"' 3. Internal control 4rpry@1 内部控制 "1UpoF'w `
^;J<l The evaluation of internal control systems #S[Y}-]T 对内部控制系统的评估 ^E".`~R
>1` '5A}s Tests of control 6lUC$B Y 控制测试 ~m[Gp;pL #JN4K>_4 Substantive procedures (time, nature, extent) &%u m#XE 实质性程序(时间,性质,程度) 7t/Y5Qf C(M ?$s` Transaction cycles: revenue, purchases, inventory, etc. Ydyz- 交易周期:收入,采购,库存等。 ;s+3#Py ~6+>2|wIS w zi7pJjXh 4.Audit evidence {YwdhwJP 审计证据 3r[s_Y* moZeP#Q% Obtain sufficient, appropriate audit evidence u~~ ~@p 获取足够、适当的审计证据 C 1)+^{7ef gLK0L%"5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tqjjn5! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 e{^^u$C1.e 3EE_"}H> The audit of specific items C
u1G8t- 审计的具体项目 [&(~1C|C
s|X_:3\x Receivables: confirmation Q% ^_<u 应收帐款:确认 hDc2T CZ
=]0zB Inventory: counting, cut-off, confirmation of inventory held by third parties p$` ^A 存货:数量,减值,第三方持有存货的确认 :SY,;..3e ^oNcZK> Payables: supplier statement reconciliation, confirmation +Eel|)Z*Q 应付帐款:供应商的申明一致,确认 _nSEp>]L +-|}<mq Bank and cash: bank confirmation Y=y
0`?K 银行存款和现金:银行的确认 at1oxmy {XwDvLZ Auditing sampling VKg9^%#b`[ 审计抽样 ZvK.X*~s z0F55<i 5.Review
?a'EkZ.dB 复核 '$5d6?BC`3 uO1^nK Subsequent events y.(m#&T 随后发生的事件 U/xzl4m6 MPYYTQ1FB c5pK%I }O d@zxgn7o Q5_ ,`r` Going concern dTte4lh 持续关注 ft0tRv(s: L=P8; Gj) Management representations ^==Tv+T9U 与管理层的交涉沟通 s!1/Bm|_T @g*[}`8]y Audit finalization and the final review: unadjusted differences Y@qugQM> 审核定稿和最后审查:未经调整的差异 2EO9IxIf zvfdfQ-i
ch0cFF^] 6. Reporting J?tnS6V 报告 }iLi5Qkx 学会计论坛bbs.xuekuaiji.com /AYq^ Appendix fgHsg@33N 附录 "#iO{uMWb Audit procedure $>Ow<!c 审计程序 $_e{Zv[