1. Assurance engagements and external audit
保证约定和外部审计 jUy$aGX KJ8Qi+cZ Materiality, true and fair presentation, reasonable assurance Eo_;Nc 物质性,真实公平的描述,合理的保证 mjbV^^> F6-U{+KU$! Appointment, removal and resignation of auditors q@Sj$ 审计人员的的任命、免职和辞职 Z_[jah BY??X= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9d&}CZr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _u8d`7$*% \m1jV>q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x-@6U 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 Ozs&YZ U,GY']J Engagement letter |&H(skF_ 约定书(委托书) `rI[ nWv6I& 2. Planning and risk assessment zNJ-JIo% 规划和风险评估 W&Kjh|[1QZ 5gY9D!;:0D General principles u
YJL^I8M' 一般原则 RTv zS] lcEin*
Oc Plan and perform audits with an attitude of professional skepticism T>pz?e^5& 持专业的怀疑态度计划和执行审计工作 Y(P<9m: kIYV%O
Audit risks = inherent risk ×control risk ×detection risk VtJyE} 审计风险=内在风险×控制风险×检查风险 Fx' E"d 2V =bE- Risk-based approach K!_''Fg 基于风险的办法 =E'
.T0v D``>1IA] Understanding the entity and knowledge of the business uM('R;<^ 了解商业的实质和知识 dSIZsapH E>O1dPZcM Assessing the risks of material misstatement and fraud RaLc}F)9 评估材料错报和舞弊的风险 rgXD>yu( ^ ]CQd
Materiality (level), tolerable error (T Fo]c 重要性(级别),可容忍误差 nV&v@g4Tt ELQc:
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-2 Analytical procedures DU1\ K 分析程序 txXt<]N 4+15` Planning an audit `d.4L.], 规划审计工作 d]w%zo,yr 'K|tgsvgme Audit documentation: working papers c %.v
I 审计文件:工作底稿 ,7|Wf
%X Z7Xic5PI{4 The work of others OFcqouGE 其他机构的文件 D'3. T{*rH p) ea1j>N Rely on the work of experts Gmp`3 依靠专家的工作 D^e7%FX %t<ba[9F Rely on the work of internal audit A J"/T+g_ 依靠内部审计工作 caC(KK#< om}jQJ]KH 3. Internal control ~6-6a
Yhe 内部控制
Y+'522er !E|k#c9 The evaluation of internal control systems SebJ}P1x 对内部控制系统的评估 >*cg
K}!@ Z* L{; Tests of control cJ!C=J 控制测试 u.Z,HsEO b !_SIq`5]@ Substantive procedures (time, nature, extent) d65t"U 实质性程序(时间,性质,程度) .WT^L2l% z^=e3~-J Transaction cycles: revenue, purchases, inventory, etc. XT0:$0F 交易周期:收入,采购,库存等。 R x.]m0 Jh)K0>R +1j+%&). 4.Audit evidence h1 (MvE
t 审计证据 zm('\KvT '4}c1F1T_ Obtain sufficient, appropriate audit evidence iu(+
N~ 获取足够、适当的审计证据 b&1-tYV s55t>t,g6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -L%2*`-L$ 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 O9tgS@*Tv u t4+c0 The audit of specific items Lb}
cjI: 审计的具体项目
?Ok@1 Z2x% Receivables: confirmation {!9i8T 应收帐款:确认 x3++JG %">
Oy&3 Inventory: counting, cut-off, confirmation of inventory held by third parties @ dF]X 存货:数量,减值,第三方持有存货的确认 ~8
w(M .6D9m.Q, Payables: supplier statement reconciliation, confirmation (66DKG 应付帐款:供应商的申明一致,确认 Udh!%QP%[w OnKPD=< Bank and cash: bank confirmation q4rDAQyPO 银行存款和现金:银行的确认 N2x!RYW GXE6=BO Auditing sampling {k}EWV 审计抽样 MlM2(/ok 4
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<=%d 5.Review
g}]EIv{ 复核 @~l?hf }lzQMT Subsequent events ToB^/
n[ 随后发生的事件 r
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U^ GK/Q]}Q8pZ Going concern !tNJLOYf 持续关注 -MqWcB9& v 8`)h<:W? Management representations ]U,K]y[Bj 与管理层的交涉沟通 l^IPN'O@ @}e'(ju%R Audit finalization and the final review: unadjusted differences P;dp>jL
审核定稿和最后审查:未经调整的差异 s;0eD5b>x ,OQ!lI_`R Yv`8{_8L 6. Reporting ]%y~
cq 报告 ;Q]j"1c 学会计论坛bbs.xuekuaiji.com yT>t[t60/S Appendix ffQ%GV_ 附录 7(<49bb.V Audit procedure 2z\4?HJy 审计程序 v^lR]9;