1. Assurance engagements and external audit
保证约定和外部审计 y{Wtm7fnA I,{9v
ew Materiality, true and fair presentation, reasonable assurance T)o)%Yv 物质性,真实公平的描述,合理的保证 WMB~?
EDhv oa:GGW4Q Appointment, removal and resignation of auditors c;,jb 审计人员的的任命、免职和辞职 ]xf
lfZ "%+C@>`( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v})0zz?,1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K5x&:z =,D3e+P' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~o:lh],~ 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 2?LZW14$d xACAtJ'gc Engagement letter 'C6K\E 约定书(委托书) V Iof4?i CtbmX)vE 2. Planning and risk assessment >6XGF(G
规划和风险评估 mw<LNnT{8 GgH=w`;_ General principles )W&H{2No 一般原则 dMsX}=EI< #vhxW=L`= Plan and perform audits with an attitude of professional skepticism mA5x ke_) 持专业的怀疑态度计划和执行审计工作 S#{e@ C umXa Audit risks = inherent risk ×control risk ×detection risk _20nOg`
o 审计风险=内在风险×控制风险×检查风险 I:
s#,!> Bb];qYuCO Risk-based approach
4LYeacL B 基于风险的办法 `B;^:u
vJkY Understanding the entity and knowledge of the business Xj.Tg1^K" 了解商业的实质和知识 #RoGyrLo \D BtU7"v Assessing the risks of material misstatement and fraud _yTGv- 评估材料错报和舞弊的风险 =iy%;>I` CuPZ0 Materiality (level), tolerable error lz X0B&: 重要性(级别),可容忍误差 yG?,8!/] ]}R\[F (_% Analytical procedures yG'5u p 分析程序 Wa~'p+<c~b ?DEj|
i8 Planning an audit AW@I, 规划审计工作 sW 7R&t!G 8$<jd^w
Audit documentation: working papers <5MnF 审计文件:工作底稿 oDul ?% i
'|rx2]e The work of others <Yfk7Un 其他机构的文件 +DS_'Tmr 4w0 &f Rely on the work of experts gQf'|%)AJ 依靠专家的工作 K2<Q9 ,vt Kx?3 ] Rely on the work of internal audit zzi%r=%r& 依靠内部审计工作 xq v4gN6 xn(lkQ6Fm 3. Internal control >=c<6#:s<9 内部控制 V%?oI]"
l fkWuSGi The evaluation of internal control systems HF}%Ow
对内部控制系统的评估 /02|b}{ z
C6,m6Dv Tests of control \?&P|7N 控制测试 !"B
0z+O> j}Lt"r2F Substantive procedures (time, nature, extent) p= jD "lq 实质性程序(时间,性质,程度) N~L3
9 ~p<o":k+Lv Transaction cycles: revenue, purchases, inventory, etc. FQ>KbZh 交易周期:收入,采购,库存等。 )s1W)J?8 V*SKWP W!4(EdT*Cq 4.Audit evidence <*0^X%Vf\ 审计证据 }|
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YS ) Epsc2TuH7 Obtain sufficient, appropriate audit evidence fb[f
>1| 获取足够、适当的审计证据 Z8+{ - D
%kY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vK)^;T ; 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 =Y>_b
2 ]N!382 The audit of specific items <SmXMruU
审计的具体项目 '`=z52
|,L_d2lb Receivables: confirmation J2 {?P
cs 应收帐款:确认 R"#DR^.; d:} aFP[ Inventory: counting, cut-off, confirmation of inventory held by third parties H2`aw3 存货:数量,减值,第三方持有存货的确认 Alaq![7MDP fgYdKv8 Payables: supplier statement reconciliation, confirmation
poj@G{ 应付帐款:供应商的申明一致,确认 4i
hv|%@ .^8 x>~ Bank and cash: bank confirmation jdiFb~5R 银行存款和现金:银行的确认 E#X1P #$pW Q-fi(
UP Auditing sampling TWkuR]5 审计抽样 $EHAHNL?Lx VU`aH9g3( 5.Review
>u#c\s 复核 O0Y/y2d FI{9k( Subsequent events K0_/;a] | 随后发生的事件 Q.Uyl:^PxU
CS2AKa@` 3\WLm4
pB;)Hii\ X>l Going concern /M(FuV 持续关注 V~M>K-AL 52K_kB5 Management representations /Ps}IW 与管理层的交涉沟通 H^sPC{6+pf k ]C+/ Audit finalization and the final review: unadjusted differences T(%U$ea-S 审核定稿和最后审查:未经调整的差异 ,":_=Tf. nf?;h!_7 (cJb/|?3 6. Reporting 7JNhCOBB 报告 +O>1Ed 学会计论坛bbs.xuekuaiji.com ZOvMA]Rf Appendix &g;4;)p*8 附录 a}eM ny Audit procedure (%]&Pe] 审计程序 ?<VahDBS+A