1. Assurance engagements and external audit
保证约定和外部审计 .U]-j\ I51@QJX Materiality, true and fair presentation, reasonable assurance C!bUI8x
z 物质性,真实公平的描述,合理的保证 1/J=uH *b\t#meS& Appointment, removal and resignation of auditors 7WZ+T"O{I 审计人员的的任命、免职和辞职 #?:l b1 k@W1-D? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q hO!Ma] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2g! +<YZ~ `3&v6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =Jb>x#Y 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 *(DV\. l` c9h6C Engagement letter &^Q/,H~S 约定书(委托书) oYH-wQ j y?4BqgB 2. Planning and risk assessment
Lw>N rY(Y 规划和风险评估 [` 7ThHX P-"y3 ZE= General principles ^k9I(f^c-_ 一般原则 p0vVkdd YNi.SXH Plan and perform audits with an attitude of professional skepticism &
>fQp(f 持专业的怀疑态度计划和执行审计工作 $6SW;d+>n s?nR 4 Audit risks = inherent risk ×control risk ×detection risk -nV9:opD 审计风险=内在风险×控制风险×检查风险 h~zT ydnH 9 djk[ttA) Risk-based approach brUF6rQ 基于风险的办法 9x=Y^',5 ~Z'?LV<t Understanding the entity and knowledge of the business 3h`f 6 了解商业的实质和知识 P~X2^bw
P5ywhw- Assessing the risks of material misstatement and fraud f) L 评估材料错报和舞弊的风险 0<@
@?G {"KMs[M Materiality (level), tolerable error Pe3o;mx 重要性(级别),可容忍误差 8
KzkB;=n 1bwOmhkS Analytical procedures
X!EP$! 分析程序 T]~xj4 5`p.#
Planning an audit uoh7Sz5!^ 规划审计工作 om:VFs\U 7HYwLG:\~ Audit documentation: working papers jAlv`uB|G" 审计文件:工作底稿 63IM]J R.<g3"Lm> The work of others {E|$8)58i 其他机构的文件 '!B&:X) 5\VWC I Rely on the work of experts DZ
tsy!xA 依靠专家的工作 [ub e6 !R`{ TbN Rely on the work of internal audit )zDCu` 依靠内部审计工作 +9sQZB# ( X|]AT9W 3. Internal control N4TV 内部控制 1 [Bk%G@D& =>~:<X., The evaluation of internal control systems M/`lM$98: 对内部控制系统的评估 Z6MO^_m2 *MW\^PR? Tests of control kvu)
y` 控制测试 >Y@H4LF;1x )MT}+ai Substantive procedures (time, nature, extent) jq0O22
-R 实质性程序(时间,性质,程度) ~WF\ ]JQ
ULE) Transaction cycles: revenue, purchases, inventory, etc. /&JT~M 交易周期:收入,采购,库存等。 6[AL|d
DK /Z}}(6T t\O16O7S 4.Audit evidence n|yO9:Uw< 审计证据 ]7c=PC aw&,S"A@ Obtain sufficient, appropriate audit evidence k$:|-_(w 获取足够、适当的审计证据 p0eX{xm &_8947 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
1s;Saq+ 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 _Y m2/3! y$M%2
mh` The audit of specific items 0jWVp-y 审计的具体项目 <
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H3oFORh Receivables: confirmation V>rU.Mp
QU 应收帐款:确认 SSzIih@u NDokSw- Inventory: counting, cut-off, confirmation of inventory held by third parties
Zx>=tx} 存货:数量,减值,第三方持有存货的确认 \o3gKoL% Y8t8!{ytg Payables: supplier statement reconciliation, confirmation XL/u#EA0< 应付帐款:供应商的申明一致,确认 sV*H`N')S NvX[zqNP_R Bank and cash: bank confirmation 4s
oJ.j8 银行存款和现金:银行的确认 E=O\0!F|b [()koU#w. Auditing sampling 7F.4Ga; 审计抽样 'dc#F3 |;{6&S 5.Review
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wx< }Ou}+^Bc Subsequent events dqcL]e 随后发生的事件 K)iF>y|{*q Y}KNKO; &
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G^@5H/) Going concern
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lFo= 持续关注 +aAc9'k 0b 54fD= Management representations b\,+f n 与管理层的交涉沟通 yaX
iE_. EKN~H$. Audit finalization and the final review: unadjusted differences 1=v*O.XW` 审核定稿和最后审查:未经调整的差异 NwfVL4Xg MnHNjsO# X5w$4Kj&4l 6. Reporting :rP=t , 报告 #lO Mm9 学会计论坛bbs.xuekuaiji.com f%8C!W]Dm Appendix $<OD31T 附录 "9807OME Audit procedure Pc]HP 审计程序 1xx}~|F?|