1. Assurance engagements and external audit
保证约定和外部审计 \cQ .
|S zoP%u,XL Materiality, true and fair presentation, reasonable assurance iePf ]O* 物质性,真实公平的描述,合理的保证 xNpg{cQ= lJ{V Appointment, removal and resignation of auditors ?t rV72D 审计人员的的任命、免职和辞职 Ue$zH"w G#[*|+f8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )"`!AerJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R8&|+ya 5]"SGP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;;V\"7q' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 47UO*oLS 4_LQ?U>$ Engagement letter Dag`>|my 约定书(委托书) ;GsQR+en (][LQ6Pc 2. Planning and risk assessment :Q@)*kQH 规划和风险评估 z^W$%G 44sy`e General principles Q_zr\RM> 一般原则 Ct]A%=cZW lIf(6nm@ Plan and perform audits with an attitude of professional skepticism ?4[H]BK 持专业的怀疑态度计划和执行审计工作 EO)%UrWnC ~rv})4h Audit risks = inherent risk ×control risk ×detection risk 7=P^_LcU 审计风险=内在风险×控制风险×检查风险 fSA)G$b] LJQJ\bT? Risk-based approach (j&A",^^S 基于风险的办法 op7FZHs :b/jNHJU Understanding the entity and knowledge of the business [@"wd_f{l 了解商业的实质和知识
xh0 xSqDM C!%:o/ Assessing the risks of material misstatement and fraud n56;m`IU 评估材料错报和舞弊的风险 >dQ K.CG #c
Kqnk Materiality (level), tolerable error [!"XcFY:a 重要性(级别),可容忍误差 2 x4= `v nJ4* Analytical procedures *'ZN:5%H 分析程序 o-eKAkh mBk5+KyT Planning an audit !/I0i8T 规划审计工作 >V;,#5F_ 3HiFISA* Audit documentation: working papers
=P^wh 审计文件:工作底稿 @"|i"Hk^
P7GRSjG The work of others Bw<rp- 其他机构的文件 6Nh0 TGV Rely on the work of experts r;qzo. 依靠专家的工作 gPEqjj .~klG&>aV Rely on the work of internal audit {'bip`U. 依靠内部审计工作 >HTbegi Fu _@!K
3. Internal control BWUq%o,@g 内部控制 Jl
Z0n; <{ru|-9 The evaluation of internal control systems ~OFvu}] 对内部控制系统的评估 30F!kP*E &M"ouy Zo9 Tests of control [}o~PN:sT( 控制测试 9$l>\.6 4$"DbaC Substantive procedures (time, nature, extent) =mt?Cn} 实质性程序(时间,性质,程度) Yx)o:#2 ,x_Z JL Transaction cycles: revenue, purchases, inventory, etc. eD;6okdP 交易周期:收入,采购,库存等。 ' UMFS e!x6bR9EZ f3PMVf:< 4.Audit evidence 3y`F<&sA 审计证据 Un@\kAY s#-eN)1R Obtain sufficient, appropriate audit evidence 8X7{vN_3K 获取足够、适当的审计证据 mLwY]2T" N{joXHCu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |. C1|J'Z 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 w:ULi3 wNQqfqZ The audit of specific items L-h$Z0]_F 审计的具体项目 KSqTY>%fnv UpUp8%fCU Receivables: confirmation t#b0H)
应收帐款:确认 @h9MxCE! {aDFK;qG. Inventory: counting, cut-off, confirmation of inventory held by third parties ;j}yB 存货:数量,减值,第三方持有存货的确认 VcgBLkIF eti`O Payables: supplier statement reconciliation, confirmation kU*{4G|6 应付帐款:供应商的申明一致,确认 <Gb
%uny ?&c:q3_-Z Bank and cash: bank confirmation jX
*/piSq 银行存款和现金:银行的确认 ;4~U,+Av T
j/GClD:% Auditing sampling ;+_8&wbqW 审计抽样 3fkk
[U ^PqF<d6 5.Review
l?E|RKp 复核 hKe30#:v j
F5Blc Subsequent events >)4YP*qIPb 随后发生的事件 +1`t}hO l\Ftr_Dk ]n
v( aM?d k3hkk:W SS3-+<z Going concern ;u-4KK 持续关注 Zk`#VH 9O98Q6-s Management representations wyY*:{lZ 与管理层的交涉沟通 i@$*Csj\9* F
:T GsV# Audit finalization and the final review: unadjusted differences 5M){!8"S)# 审核定稿和最后审查:未经调整的差异 ]H[8Z|i"" *Xr$/N _%pAlo_6 6. Reporting I$jvXl=$ 报告 C7qYiSv 学会计论坛bbs.xuekuaiji.com YD_]!HK} Appendix (xT*LF+ 附录 fE;Q:# Z. Audit procedure `/:cfP\ 审计程序 7TWNB{
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