1. Assurance engagements and external audit
保证约定和外部审计 mc~d4<$`! e(O"V3wq*6 Materiality, true and fair presentation, reasonable assurance <RKh%4#~ 物质性,真实公平的描述,合理的保证 i/NY86A +^1HtI|y Appointment, removal and resignation of auditors @;"HslU\Q 审计人员的的任命、免职和辞职 $ThkK3 )PVX)2P_C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "=MRzSke3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .3Jggp i:ZpAo+Z{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i$?i1z*c} 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 oIAP dn zQV$!%qR Engagement letter p>96>7w 约定书(委托书) 1b-4wonQd I)U|~N 2. Planning and risk assessment IwiR2K 规划和风险评估 [mYmrLs6 hIuKs5` General principles hS OAjS 一般原则 &D\~-fOGb UW8b(b[-6b Plan and perform audits with an attitude of professional skepticism W1w)SS 持专业的怀疑态度计划和执行审计工作 Q
>cLGdzO LZqx6~]O Audit risks = inherent risk ×control risk ×detection risk >t.2!Z_RQ 审计风险=内在风险×控制风险×检查风险 ]/XNfb D[x0sly Risk-based approach JVD#wwic 基于风险的办法 H^Ik FEVs Qb!9QlW Understanding the entity and knowledge of the business ]6v6&YV 了解商业的实质和知识 ~Yv"= nsqc^
K^ Assessing the risks of material misstatement and fraud |
y\B*P 评估材料错报和舞弊的风险 l'fUa n9B1NM5 \ Materiality (level), tolerable error B<T wTv 重要性(级别),可容忍误差 N J9H= #*:y2W%H Analytical procedures qY]IX9'kV 分析程序 hR
Y*WL MoIVval/ Planning an audit ~Y<x-)R 规划审计工作 Q+*o- w^sM,c5d Audit documentation: working papers 8p }E 审计文件:工作底稿 bEfxu;Su3 =P\H}?PF The work of others Af pB=3 其他机构的文件 ^EdY:6NJ=A RcitW;{|Kg Rely on the work of experts lwIU|T<4 依靠专家的工作 US 9cuah1/ qiV#T+\ Rely on the work of internal audit ~v$gk 依靠内部审计工作 e*;-vS9H r4D*$H-rR 3. Internal control ,~`R{,N` 内部控制 ,kfUlv= eVL'Ao&Ho The evaluation of internal control systems GxL5yeN@( 对内部控制系统的评估 :PuJF`k ;?"2sS!AHQ Tests of control ;>{BK, 控制测试 W2J"W=:z j
yR9a! Substantive procedures (time, nature, extent) W]{mEB 实质性程序(时间,性质,程度) sc\4.Ux%Q R@-rc|FunJ Transaction cycles: revenue, purchases, inventory, etc. Zmw'.hL 交易周期:收入,采购,库存等。 'z0@|a y)X1!3~( `ySLic` 4.Audit evidence pi[:"}m]/P 审计证据 TXD\i Dq [H$rdh[+ Obtain sufficient, appropriate audit evidence T B~C4H K= 获取足够、适当的审计证据 )"s <hR, xG@zy4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \^orl9 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 \2~Cn c*O $q.%4 The audit of specific items {SVd='!V 审计的具体项目 1nhC! jDD %:yJ/&-Q,Z Receivables: confirmation ZNNgi@6> 应收帐款:确认 IFYGl gF+Uj( d Inventory: counting, cut-off, confirmation of inventory held by third parties */
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存货:数量,减值,第三方持有存货的确认 yyb8ll?@a A
q;]al Payables: supplier statement reconciliation, confirmation DyIuM{Owj 应付帐款:供应商的申明一致,确认 RI9&KS ,r!_4|\ Bank and cash: bank confirmation @eu4W^W 银行存款和现金:银行的确认 {0
d/; //S/pCqED Auditing sampling c L}}^ 审计抽样 tP8>0\$) s ki'I 5.Review
-\xNuU 复核 `3m7
b!0k wGD*25M7$ Subsequent events 2&7:JM~# 随后发生的事件 ")LcB'C 4/e|N#1`;[ .6z8fjttOC ?_*X\En*3 IIcG+zwx Going concern &g%9$*gmT 持续关注 P Llad\ Ib3n%AG Management representations jz ;N&62| 与管理层的交涉沟通 @."_XL74 }xXUCU< Audit finalization and the final review: unadjusted differences q9 !)YP+w 审核定稿和最后审查:未经调整的差异 KPc`5X eK[8$
1 DtLga[M 6. Reporting 1 ~fD: 报告 w@,Yj#_9cx 学会计论坛bbs.xuekuaiji.com MHNuA,cz Appendix M,nX@8 _h 附录 1$nlRQi Audit procedure sI>I 审计程序 \>,[5|GU