1. Assurance engagements and external audit
保证约定和外部审计 dtT:,& 2if7|o$= Materiality, true and fair presentation, reasonable assurance yt
@7l]I 物质性,真实公平的描述,合理的保证 8v }B-cS {)jTq?? Appointment, removal and resignation of auditors :*} -,{uX 审计人员的的任命、免职和辞职 Fc6o6GyL|o L
s`[7w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K2> CR$
L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9?XQB%44 1PB"1.wnd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &.l^>
# 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 mPL0s
)! eJW( Engagement letter ?Gl]O3@3 约定书(委托书) TtQ'I}7q @xXVJWEU: 2. Planning and risk assessment /rIyW?& f 规划和风险评估 ![i)_XO p9>1a j2a General principles er8T:.Py 一般原则 Vak\N)=u
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1" Plan and perform audits with an attitude of professional skepticism M>_vsI^I' 持专业的怀疑态度计划和执行审计工作 d%za6=M M ui\E Audit risks = inherent risk ×control risk ×detection risk Fq$r>tmV 审计风险=内在风险×控制风险×检查风险 rJ)j./c } J[Z)u Risk-based approach `/O AgV"` 基于风险的办法 L^jjf8_ 3=Q:{ Understanding the entity and knowledge of the business W cG
g 了解商业的实质和知识 /%mT2 ]rG/?1'^i Assessing the risks of material misstatement and fraud B[k=6EU8k 评估材料错报和舞弊的风险 ]OtnekkK$ 9=mc3m:Tb( Materiality (level), tolerable error lA pZC6Iwk 重要性(级别),可容忍误差 YF)]B |I o1vK2V Analytical procedures c:
r25 分析程序
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X9F3m Planning an audit NS65F7<& 规划审计工作 %vv`Vx2 }v's>Ae~p Audit documentation: working papers &+n9T?+b 审计文件:工作底稿 :KgH7s} $AT@r"
The work of others q)mG6Su
d 其他机构的文件 O%3Hp.|! =W &Mt Rely on the work of experts Wqkzj^;"G 依靠专家的工作 $~S~pvT ME$J42 Rely on the work of internal audit 8IA1@0n& 依靠内部审计工作 zXM,cV/s H %c6I 3. Internal control n1JtY75#,/ 内部控制 vQ
L$.A3> EJ>&\Iq The evaluation of internal control systems !b"?l"C+u 对内部控制系统的评估 cT(6>@9@ 43pe6 ^. Tests of control fd4C8>*7G 控制测试 M+0PEf. f"KrPx!^b Substantive procedures (time, nature, extent) .%s
U)$bH 实质性程序(时间,性质,程度) Z2gWa~dBC tEL9hZzI Transaction cycles: revenue, purchases, inventory, etc. Kp6 @? 交易周期:收入,采购,库存等。 'L7qf'RV WFiX=@SS .07`nIs" 4.Audit evidence ]q.%_ 审计证据 y?&hA!x 00.x*v Obtain sufficient, appropriate audit evidence ~W [I 获取足够、适当的审计证据 dYwkP^KB 6q\*{_CPB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T#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 ^3TNj
a8f#q]TyQ The audit of specific items ?0_
<u4 审计的具体项目 P{--R\ H;
NV?CD Receivables: confirmation X58U>4a 应收帐款:确认 MzD1sWmK g5|~i{"0 Inventory: counting, cut-off, confirmation of inventory held by third parties )Cl>% 9 存货:数量,减值,第三方持有存货的确认 O|V0WiY< uhh7Ft#H Payables: supplier statement reconciliation, confirmation Xj
1Oxm42 应付帐款:供应商的申明一致,确认 |gA@WV-% Zp>v Bank and cash: bank confirmation 1o`1W4
Q 银行存款和现金:银行的确认 z.Ic?Wz7
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f Auditing sampling v-tI`Qpb 审计抽样 SO=gG 2E `9co7[Z 5.Review
=I`S7oF 复核 |n/;x$Cb |Dn Zk3M, Subsequent events vN'+5*Cgy6 随后发生的事件 az
F!V =/Gd<qz3 nzC *mPX8 P |tyyjO )&@YRT\c?8 Going concern Y"
H`+UV 持续关注 hSm?Z!+ w$:\!FImx Management representations `eMZhYo 与管理层的交涉沟通 2iG+Ek-?" -G.N
Audit finalization and the final review: unadjusted differences rG
P;0KtQ 审核定稿和最后审查:未经调整的差异 s<zN`&t "V' r}> '#7k9\ 6. Reporting A0<g8pv 报告 J"C9z{[Z& 学会计论坛bbs.xuekuaiji.com l+9RPJD/: Appendix H~Uf2A)C 附录 g8Ex$,\, Audit procedure ',r` )9o 审计程序 /o9it;