1. Assurance engagements and external audit
保证约定和外部审计 #=B~}
_ zS##YR Materiality, true and fair presentation, reasonable assurance Z#lZn!EbK 物质性,真实公平的描述,合理的保证 =8F]cW'1` K 6Gri>Um Appointment, removal and resignation of auditors E1e#E3Yq}s 审计人员的的任命、免职和辞职 !(EJ. |LH f}1R,N_fC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iB,Nqs3i* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [:!D.@h| s!d"(K9E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _jW}p-j 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
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G// Engagement letter BiUOjQC# 约定书(委托书) >=_Z\ wA _DK%-,Spu 2. Planning and risk assessment &91U(Go 规划和风险评估 s2-p-n KF[P
/cFI General principles 62X;gb 一般原则 _lE0_X|d 7EKQE>xj Plan and perform audits with an attitude of professional skepticism .D`""up|{ 持专业的怀疑态度计划和执行审计工作 62 biOea 5)MVkJ=R Audit risks = inherent risk ×control risk ×detection risk )NwIEk>Tf 审计风险=内在风险×控制风险×检查风险 <d\Lvo[ 2Rp5 E^s Risk-based approach 6_# >s1`R 基于风险的办法 iS{8cN3R b'N(eka Understanding the entity and knowledge of the business prC1<rm 了解商业的实质和知识 S"Dw8_y7} %y/8i%@6 Assessing the risks of material misstatement and fraud wY`yP!xO 评估材料错报和舞弊的风险 av&4:
O! "@JSF Materiality (level), tolerable error Er6'Ig|U 重要性(级别),可容忍误差 1{sf Dw[s ' ju{j`b Analytical procedures ^u
u)| 分析程序 Z[DiLXHL .I@jt?6X Planning an audit fBptjt_ 规划审计工作 eJB !| M8
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Audit documentation: working papers "`Q.z~ 审计文件:工作底稿 k{op ,n# _z<y ]?q The work of others c8cV{}7Kb 其他机构的文件 j7vp@l6`L ]8|cVGMa Rely on the work of experts H
h4G3h0 依靠专家的工作 S0_#h) pr2b<(Pm Rely on the work of internal audit t$sL6|Ww}o 依靠内部审计工作 i9.~cnk Cc?BJ 3. Internal control 0k?ph$ 内部控制 mr+J#
\(PC#H% The evaluation of internal control systems Mt@P}4 对内部控制系统的评估 xhAORhw# q][{? Tests of control Y~qv 0O6K 控制测试 zW`$T88~ s}]qlg Substantive procedures (time, nature, extent) y`?{2#
1H 实质性程序(时间,性质,程度) }*{@-v|_R >g%^hjJ Transaction cycles: revenue, purchases, inventory, etc. zDbjWd 交易周期:收入,采购,库存等。 fX,L;Se" '2u(fLq3h h)EHaaf 4.Audit evidence E\V-<]o 审计证据 (~~
*PT- =_%i5]89P Obtain sufficient, appropriate audit evidence ?j^[7 获取足够、适当的审计证据 ;
- D1n <MhjvHg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /P*mF^Y 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 yJx{6 gO*:<B g The audit of specific items fUh7PF% 审计的具体项目 #On EQ: y$VYWcFE Receivables: confirmation D-7PO3F:F 应收帐款:确认 [C
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Inventory: counting, cut-off, confirmation of inventory held by third parties ~c~$2Xo 存货:数量,减值,第三方持有存货的确认
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K Payables: supplier statement reconciliation, confirmation
D(}w$hi8 应付帐款:供应商的申明一致,确认 @V/Lqia ;2||g8' Bank and cash: bank confirmation tZS-e6*S 银行存款和现金:银行的确认 ;P9P2&c8c W]!{Y'G Auditing sampling \ltA&}! 审计抽样 j?&Rf,,%
~f&lQN'1 5.Review
ecK{+Z'G 复核 2s{P
E cd36f26`"w Subsequent events rlEp&"+|M 随后发生的事件 tAfdbt FgIL Q"+ p`//
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> \\80c65- Going concern oVPtA@ 持续关注 l0Myem
v?z :DP%>H| Management representations kG:,Ff> 与管理层的交涉沟通 @SREyq
C4 ITj0u&H: Audit finalization and the final review: unadjusted differences o9dqHm 审核定稿和最后审查:未经调整的差异 yvxdl=s G=lcKtMdg |
,bCYK 6. Reporting Y>KRI2](< 报告 tGGv 2TCEy 学会计论坛bbs.xuekuaiji.com aRBTuLa)fo Appendix 2|vArRKt 附录 c}iVBN6~.< Audit procedure \Q+9sV
5,[ 审计程序 'p=5hsG