1. Assurance engagements and external audit
保证约定和外部审计 \sITwPA[z IT18v[-G Materiality, true and fair presentation, reasonable assurance 0p `")/ 物质性,真实公平的描述,合理的保证 >azEed<B t!:)L+$3 Appointment, removal and resignation of auditors lH6fvz 审计人员的的任命、免职和辞职 AuXs B ('JKN"3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Im+7<3Z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j`9Qzi1 7h`^N5H.q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^KbL
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T 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 *Q
E"K2\5 X$^JAZ09 Engagement letter #ua^{OrC/ 约定书(委托书) 7&foEJ3q CdL.?^ 2. Planning and risk assessment @$c!/ 规划和风险评估 @vt$MiOi VE$t%QT General principles +`Pmq}ey 一般原则 *V DVC0R X3yS5whd( Plan and perform audits with an attitude of professional skepticism +>}o;`hPe 持专业的怀疑态度计划和执行审计工作 B`1kG Ex . M)O[j}N Audit risks = inherent risk ×control risk ×detection risk uY]0dyI 审计风险=内在风险×控制风险×检查风险 V^sc1ak1Q e2wvc/gG6 Risk-based approach
GW/WUzK 基于风险的办法 vxVOcO9< \z:<DsQ& Understanding the entity and knowledge of the business o(fy d)t 了解商业的实质和知识 oM-[B h]A E
-SG8U; Assessing the risks of material misstatement and fraud 9.s,:?5e 评估材料错报和舞弊的风险 dB7ZT0L\ 7&|6KN}c Materiality (level), tolerable error 9!#EwPD$# 重要性(级别),可容忍误差 kceyuD$3G QC7k~I8 Analytical procedures bEI!Ja 分析程序 S^j,f'2 n)RM+g Planning an audit KB[QZ`"%! 规划审计工作 D=&K&6rr M-Sv1ZLh Audit documentation: working papers RxG^ 审计文件:工作底稿 P%)b+H{$h vr4S9`, The work of others u-.L^!k 其他机构的文件 4f {+pf^R [cpNiw4e Rely on the work of experts OKPJuV`y6 依靠专家的工作 %rcFT_ }N,>A-P Rely on the work of internal audit Ekjf^Uo 依靠内部审计工作 F1c&0*_A *rf$>8~$n 3. Internal control U
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SF 内部控制 '{VM>Q (.Xr#;\( The evaluation of internal control systems .'lN4x 对内部控制系统的评估 tlGWl0V?7Q # ZTLrq5b Tests of control <'2u
a 控制测试 jVYH;B%%z O?E6xc<8 Substantive procedures (time, nature, extent) 784;]wdy\ 实质性程序(时间,性质,程度)
TQ' e f:vD`Fz1 Transaction cycles: revenue, purchases, inventory, etc. aQ|hi F} 交易周期:收入,采购,库存等。 m&Sp1=*Ejy `%y5\!X 9L"?wv 4.Audit evidence [Vp\$;\nT 审计证据 c[5@\j
\ [H^ X"D Obtain sufficient, appropriate audit evidence g+|Bf&_ 获取足够、适当的审计证据 l%<c6; =P]GPEz_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sN]Z
#7 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 P(;Mb{ 40.AM1Z0f The audit of specific items }n[Bq
# 审计的具体项目 a))*F!}c &+- e Receivables: confirmation 6"%2,`Nu 应收帐款:确认 2.qpt'p[ voh^|(:(TH Inventory: counting, cut-off, confirmation of inventory held by third parties xb`CdtG2. 存货:数量,减值,第三方持有存货的确认 @L8;VSI +c?ie4 Payables: supplier statement reconciliation, confirmation EfKntrom[ 应付帐款:供应商的申明一致,确认 all*P #[X qZbHMTnT6 Bank and cash: bank confirmation g;G5 r&T 银行存款和现金:银行的确认 ]!aUT& !*bdG(pK Auditing sampling e &Rb 审计抽样 J6auUm` ` e=J*Esc@k 5.Review
b1)\Zi 复核 }`]]b+_b>@ (hsZ Subsequent events O6]u!NqG 随后发生的事件 :rmauKR QgZJ`G-- .vaJ Avg ]-Lruq# {(0Id ! Going concern XtzOFx
/ 持续关注 {aIZFe}B 5rN7':(H!% Management representations |^!Vo
&T 与管理层的交涉沟通 d?}hCo=/Xq Z@oKz:U Audit finalization and the final review: unadjusted differences
JWWInuH 审核定稿和最后审查:未经调整的差异 iAHZ0D
u e^WqJ7j pN+I]NgQ 6. Reporting # JFYws 报告 nl9kYE
[ 学会计论坛bbs.xuekuaiji.com rXDJ:NP Appendix niAZ$w 附录 _.-#E$6s#q Audit procedure WL/5 oj 审计程序 3P`WPph