1. Assurance engagements and external audit
保证约定和外部审计 7.wR"1p# o|z
+!, Materiality, true and fair presentation, reasonable assurance ?o2;SY(- 物质性,真实公平的描述,合理的保证 |_l<JQvf`E E/"YId `A Appointment, removal and resignation of auditors K)<Wm
,tON 审计人员的的任命、免职和辞职 P1(8U% 8fJR{jD(s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /_NkB$& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3[MdUj1y[ Y5nz?a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .@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 jo 7Hyw!g :wQC_; Engagement letter (\Rwf}gyR 约定书(委托书) Xtuhc dzu[ ??|d=4g\ 2. Planning and risk assessment kVV\*"9y 规划和风险评估 4^
c!_K&& E)KB@f<g* General principles 9uA,
+ 一般原则 th5,HO~ >}-~rZ Plan and perform audits with an attitude of professional skepticism j`>?"1e@x 持专业的怀疑态度计划和执行审计工作 $
a`J(I !a' K & Audit risks = inherent risk ×control risk ×detection risk v57N^DR{ 审计风险=内在风险×控制风险×检查风险 Oamv9RyDvC .i
MnWW Risk-based approach gsW=3m&` 基于风险的办法 TFBYY
{Y XxmJP5 Understanding the entity and knowledge of the business K5P Gi# 了解商业的实质和知识 Ya~ "R#Uy /uK)rG
F Assessing the risks of material misstatement and fraud N YCj; ,V 评估材料错报和舞弊的风险 7sj<|g<h(_ uK$=3[;U/! Materiality (level), tolerable error A;odVaH7 重要性(级别),可容忍误差 q!ee g l*$WX=h6n Analytical procedures bBA$}bv 分析程序 CT|z[^ r %+Bc Y Planning an audit
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%- 规划审计工作 ksTzXG8 $kD
7y5 Audit documentation: working papers Xwn3+tSIa 审计文件:工作底稿 YKc>6)j AnRlH The work of others 3.(.
*> 其他机构的文件 g+e:@@ug aPprMQ5 Rely on the work of experts ):/,w!1 依靠专家的工作 :M@MmpPh #]@9qPyn Rely on the work of internal audit l+t #"3 依靠内部审计工作 aD+0\I[x #>BX/O*D 3. Internal control p`\3if' 内部控制 pfR"s:# f(!E!\&n^ The evaluation of internal control systems +yGY785b 对内部控制系统的评估 kmIoJH5 n;%y
Tests of control 8Bj4_!g 控制测试 DUqJ y*F( e"*BHvy F Substantive procedures (time, nature, extent) ]Qd{ '}+ 实质性程序(时间,性质,程度) %Nl`~Kz9U o\&~CW~@~ Transaction cycles: revenue, purchases, inventory, etc. ;
{Xy`{Cg! 交易周期:收入,采购,库存等。 p
7s@%scp J`W-]3S# ;xhOj<: 4.Audit evidence 2@sr:,\1 审计证据 4b]_
#7Qm [$^A@bqk Obtain sufficient, appropriate audit evidence 10?qjjb& 获取足够、适当的审计证据 Tj&'KF8?L %06vgjOa ( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z9 O~W5-U 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 o/WC@!wg K b"Zq0M0l The audit of specific items '5AvT:
^u 审计的具体项目 `v~!H\q ("OAPr\2dw Receivables: confirmation Ey'J]KVW 应收帐款:确认 EA6t36|TX NIaF 5z Inventory: counting, cut-off, confirmation of inventory held by third parties te)n{K", 存货:数量,减值,第三方持有存货的确认 TMqY4;UeL RE
9nU%! Payables: supplier statement reconciliation, confirmation V`[P4k+b 应付帐款:供应商的申明一致,确认 Nl
{7 6%E~p0)i% Bank and cash: bank confirmation Rnr#$C% 银行存款和现金:银行的确认 _PV*lK= La9r Auditing sampling vnTq6:f#M 审计抽样 iTu0T!4F , |l@j% 5.Review
#I;D 复核 9s(i`RTM Z^*NnL.' Subsequent events ]rnXNn; 随后发生的事件 +TF8WZZF.d ;T>+, 5KJ%]B(H2 Ib6(Bp9.L 'l|R5 Going concern =-Nsc1& 持续关注 ~p\n&{P0 mB`D}g$ Management representations Yy hny[fa9 与管理层的交涉沟通 1q]&7R tFiR!f) Audit finalization and the final review: unadjusted differences Ig9d#c
审核定稿和最后审查:未经调整的差异 #]y5zi DT\ym9 j=9ze op
% 6. Reporting m6i%DE 报告 R*bmu 学会计论坛bbs.xuekuaiji.com B6MkF"J< Appendix ,#d[ad< 附录 Xu6K%]i^ Audit procedure `|EH[W&y 审计程序 8+>\3j