1. Assurance engagements and external audit
保证约定和外部审计 \h :$q E7 m'Ran3rp Materiality, true and fair presentation, reasonable assurance /CH*5w)1
物质性,真实公平的描述,合理的保证 Z/O5Dear/h Z[ys>\_To Appointment, removal and resignation of auditors
X'O3)Yg 审计人员的的任命、免职和辞职 Lb(=:Z!{ @<h@d_8^k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o4U9jU4<" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wPyfne?~, e~xN[Q\0] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6?r}bs6Msx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 GP1b/n3F1 dtJ?J<m} Engagement letter m$ "B=b2 约定书(委托书) a8NL n%A)#AGGc 2. Planning and risk assessment \#L}KW 规划和风险评估 VTS8IXz
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m^ General principles Nvw'[?m 一般原则 Ju#
- >] T-0fVTeN Plan and perform audits with an attitude of professional skepticism +hGr2%*0f 持专业的怀疑态度计划和执行审计工作 `C$. Ap
R>b% Audit risks = inherent risk ×control risk ×detection risk eX>x
+]l6 审计风险=内在风险×控制风险×检查风险
eqV;4dhm YB*I'm3q Risk-based approach wMr*D['" # 基于风险的办法 ><^
, "5,'K~hz Understanding the entity and knowledge of the business (}
?")$. 了解商业的实质和知识 V_^p?Fi# |bDUekjR Assessing the risks of material misstatement and fraud G?*)0`~W 评估材料错报和舞弊的风险 ,:;ZzHzR0 ^z)p@sk# Materiality (level), tolerable error VB o=*gn,$ 重要性(级别),可容忍误差 @#rF8; gA D, Analytical procedures *d b,N'rK 分析程序 G*^4+^Vz? ?NWc3 . Planning an audit
_c,c; 规划审计工作
/6 QwV-> GKIO@!@[ Audit documentation: working papers MfQ 9d9 审计文件:工作底稿 Qq+$ea?> B:;$5PUTc The work of others b1\.hi 其他机构的文件 }hRw{#*8 ~Z-o2+xA Rely on the work of experts @L0xU??"| 依靠专家的工作 m9M#)<@* 4h~CDy%_ Rely on the work of internal audit #q?'<''d, 依靠内部审计工作 -c4g;;% &L`^\B]k| 3. Internal control =Z}$X:
$ 内部控制 K,j'!VQA4g S\io5|P The evaluation of internal control systems , Ox$W 对内部控制系统的评估 }JI@f14 TMJq-u51 Tests of control Dk%+|c 控制测试 &Ql$7:r sBm)D=Kll Substantive procedures (time, nature, extent) n37P$0 实质性程序(时间,性质,程度) \w#)uYK{i_ XCvL` Transaction cycles: revenue, purchases, inventory, etc. h(C@IIO^;G 交易周期:收入,采购,库存等。 wAD%1; 6pP:Q_U$ q]Vxf!0*> 4.Audit evidence *\gYs{, 审计证据 x4bmV@b N2 4J!L Obtain sufficient, appropriate audit evidence y~Z7sx0 获取足够、适当的审计证据 O#MaZ.= :_k5[KT.]9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uo9FLm 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 Z2a~1BL vB<9M-sa0 The audit of specific items xB`j*
% 审计的具体项目 ZSvU1T8 >)^Q p- Receivables: confirmation o wviIZFe 应收帐款:确认 L9{y1'') V!\'7-[R Inventory: counting, cut-off, confirmation of inventory held by third parties |W*#N8IP 存货:数量,减值,第三方持有存货的确认 F/
o }5H PCx: Payables: supplier statement reconciliation, confirmation TrPw*4h 9s 应付帐款:供应商的申明一致,确认 P](/5KrK .fAHP
5- Bank and cash: bank confirmation
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.Xx` 银行存款和现金:银行的确认 vN&(__3(( O@HL%ha Auditing sampling /Bq4! n+ 审计抽样 " %
l`` muAgsH$/ 5.Review
YWAH( 复核 Pj8W]SA_ a(IUAh*mO Subsequent events @d|3c7` A 随后发生的事件 p~WX\; !?)aZ |r xc}kDpF=g jP#I](\eG % oJH 6F Going concern RiG]-K: 持续关注 BD-
c<K" o-<XR9,N* Management representations m
yy*rt 与管理层的交涉沟通 v,|jmv+: =%SH2kb Audit finalization and the final review: unadjusted differences +#L'gc 审核定稿和最后审查:未经调整的差异 U1Y0G[i) (QTQxZ ioB
YxbY` 6. Reporting ;b}cn!U] 报告 3 S .2 学会计论坛bbs.xuekuaiji.com :28[k~.bo Appendix Lb#PiTJI 附录 .Zc:$"gDu Audit procedure !t[;~`d9 审计程序 !5
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