1. Assurance engagements and external audit
保证约定和外部审计 y(jg#7) {tP%epQ Materiality, true and fair presentation, reasonable assurance ?9+@+q 物质性,真实公平的描述,合理的保证 )u:Q)
%$t 'I}:!Z Appointment, removal and resignation of auditors ]3{0J 审计人员的的任命、免职和辞职 <c
N~jv-w$ i^`9syD Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?X$,fQ#F| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~`MS~,, >p\e0n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iI1n2>V3y 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 8T[
6J{|C [tT8_}v$LN Engagement letter 6aft$A}XnD 约定书(委托书) )eeN1G`rDE I<oL}f 2. Planning and risk assessment 6=_~0PcY 规划和风险评估 -NGK@Yk22 Dr3n+Q General principles 4vnUN 一般原则 w*7|dZk{ )=pD%$iq Plan and perform audits with an attitude of professional skepticism Rfb?f}j 持专业的怀疑态度计划和执行审计工作 d50Vtm\ \ gwXH Audit risks = inherent risk ×control risk ×detection risk n
1b(\PA 审计风险=内在风险×控制风险×检查风险 IXLO>>` p&p.Q^"ok Risk-based approach (46 {r}_O 基于风险的办法 .1 )RW5|c :Sg&0Wj+#j Understanding the entity and knowledge of the business d[
gl]tj9 了解商业的实质和知识 1k8x%5p '=E9En#@ Assessing the risks of material misstatement and fraud 5/><$06rq 评估材料错报和舞弊的风险 iOw3MfO >c8GW
>\N Materiality (level), tolerable error |H}sYp 重要性(级别),可容忍误差 {16<
^ ]:]H:U]p Analytical procedures gApoX0nrv 分析程序 b]Kk2S/ Z$KLl(( Planning an audit >T3H qYX5W 规划审计工作 l*aj#%ha ^WYQ]@rh3 Audit documentation: working papers ;#+0L$<t 审计文件:工作底稿 zR6siAV9 }3 m0AQ;K The work of others klOp ^w 其他机构的文件 or*HC&c7 Et2JxbD Rely on the work of experts 8ip7^ 依靠专家的工作 c{#yx_)V& NLd``=& Rely on the work of internal audit R,2=&+ e 依靠内部审计工作 is;XmF*5= NUJ~YWO; 3. Internal control k8nLo.O 内部控制 D87|q4 XE3aXK'R The evaluation of internal control systems k_|^ kdWJ 对内部控制系统的评估 `iKj ?8@>6IXn Tests of control 5ABhj* 7 控制测试 PaB!,<A yoe}$f4 Substantive procedures (time, nature, extent) Cr/`keR 实质性程序(时间,性质,程度) l]!9$ 5`[n8mU Transaction cycles: revenue, purchases, inventory, etc. 5~
' Ie<Y_ 交易周期:收入,采购,库存等。 a~L
C+8|JW qOV[TP, ;;s* Ohh 4.Audit evidence 3:/'n 审计证据 hjx)D Btt]R Obtain sufficient, appropriate audit evidence ^nK7i[yF.k 获取足够、适当的审计证据 k,Qskd-N] Oc?+M 5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {U!St@ 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 q>:$c0JY Px@/Q The audit of specific items B@v\eF; 审计的具体项目 <3X7T6_:@ &fP XU*l4 Receivables: confirmation d5I f"8`@ 应收帐款:确认 1n*W2:,z pY8q=Kl Inventory: counting, cut-off, confirmation of inventory held by third parties 2
+5e0/_V 存货:数量,减值,第三方持有存货的确认 K!AAGj` JOnyrks Payables: supplier statement reconciliation, confirmation nQK|n^AU/ 应付帐款:供应商的申明一致,确认 7EhN u@5- 'BMy8 Bank and cash: bank confirmation r
a ' 银行存款和现金:银行的确认 #!J(4tXny 'rP]Nw Auditing sampling r} _c 审计抽样 Rs& @4_D @gGRm 5.Review
~vdkFc(8B 复核 gieJ}Bv :7N3N Subsequent events M.}7pJ7f 随后发生的事件 ({}( qm [p r"ZQ] 2LY=DL7 >"3>s% -]G(ms;}/Y Going concern y?
(2U6c 持续关注 R
H;:9_*F 0pe3L Management representations 2Nc>6 与管理层的交涉沟通 u<ySd? \Xrw"\")j Audit finalization and the final review: unadjusted differences 6"j_iB 审核定稿和最后审查:未经调整的差异 2h30\/xkU lVH<lp_ZtK =8G&3 R 6. Reporting %T`U^Pnr 报告 Y OyX[&oi 学会计论坛bbs.xuekuaiji.com t6N*6ld2b Appendix 0Rxe~n1o 附录 :HViX:]H Audit procedure jZfx Jm 审计程序 n7LfQWc