1. Assurance engagements and external audit
保证约定和外部审计 BbhC0q"J RcOfesW
o Materiality, true and fair presentation, reasonable assurance +!)_[ zo 物质性,真实公平的描述,合理的保证 vF)eo"_s* [F
24xC+ Appointment, removal and resignation of auditors 6N[X:F
3`, 审计人员的的任命、免职和辞职 B
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c <C&O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i&j]FX6q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W0<2*7s
{RI)I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i5SDy(?r 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 wH+|
&C 77-G*PI*I Engagement letter ^O,r8K{1n 约定书(委托书) Sl'{rol'
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-[c 2. Planning and risk assessment !\!j?z=O8 规划和风险评估 (XEJd4r TQth"Cv2: General principles vbfQy2q 一般原则 38GZ_z}r B_*Ayk
Plan and perform audits with an attitude of professional skepticism *W2o$_Hs 持专业的怀疑态度计划和执行审计工作 51xf.iB 73JrK_h Audit risks = inherent risk ×control risk ×detection risk V=<AI.Z:w 审计风险=内在风险×控制风险×检查风险 Y]DC; , *Tr9pq%m Risk-based approach SGu`vN] 基于风险的办法 }=|plz} gBOF#"- Understanding the entity and knowledge of the business a\&g;n8jA 了解商业的实质和知识 +[}<u- - F?t;bV Assessing the risks of material misstatement and fraud h4Xz"i{z 评估材料错报和舞弊的风险 1u"#rC>7.4 *MQ`&;Qa, Materiality (level), tolerable error `pF7B6[B 重要性(级别),可容忍误差 /0Mt-8[ &@=W+A=c~ Analytical procedures A9MTAm
{ 分析程序 XSGBC
:U)l g.\%jDM Planning an audit z\$( @:{A 规划审计工作 )iFXa<5h ja6V*CWb Audit documentation: working papers W}#n.c4+ 审计文件:工作底稿 MaPI<kYQv u:^sEk"Lk' The work of others *K BaKS 其他机构的文件 3-'3w , 6";
ITU^v Rely on the work of experts Hbn78,~. 依靠专家的工作 e;2A{VsD8 h/6^>setz Rely on the work of internal audit /fdrf 依靠内部审计工作 Jt0U`_ "BZ@m:I6hy 3. Internal control Wg2 0H23XW 内部控制 _!_1=|[ `3`.usw The evaluation of internal control systems
EWr7eH 对内部控制系统的评估 >GLoeCRNu {
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PB% Tests of control *F!1xyg 控制测试 )sNPWn8<Uy =-,'LOE Substantive procedures (time, nature, extent) Ubgn^+AI 实质性程序(时间,性质,程度) z:Z-2WV2o VJ?>o Transaction cycles: revenue, purchases, inventory, etc. @C^wV 交易周期:收入,采购,库存等。 G4&?O_\; (4Nj3x
o $HtGB] 4.Audit evidence gA%
A}) 审计证据 g> ~+M dMCoN8W Obtain sufficient, appropriate audit evidence jw
`05rw: 获取足够、适当的审计证据 m)
3M) 8t FBbaLqgVF{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations crN*eFeW 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 x,zYNNx5g "eqzn KT%u The audit of specific items o\]U;#YD 审计的具体项目 +k~0&lZi
TiF+rA{t Receivables: confirmation ;<_a ,5\Q 应收帐款:确认 )(_NFpM fx>U2 Inventory: counting, cut-off, confirmation of inventory held by third parties ZhoV,/\+ 存货:数量,减值,第三方持有存货的确认 jU* D DR,7rT{$ Payables: supplier statement reconciliation, confirmation *ra>Kl0
应付帐款:供应商的申明一致,确认 g7a446QR\K W)J MV Bank and cash: bank confirmation IvlfX`(" 银行存款和现金:银行的确认 V)l:fUm2 4 Yv:\c Auditing sampling ^;rjs|`K# 审计抽样 t
7o4 aBl" _>rM[\|X 5.Review
L#uU.U= 复核 =5Nh}o(l? zBu@a:E%H Subsequent events ^i_+ugJX 随后发生的事件 H7z)OaM K&Bbjb_| {u2Zl7]z^ ^m&I^ \ +:4>4= Going concern &$
"J\vm 持续关注 _> x}MW+ #o7)eKeQ Management representations m#Z&05^ 与管理层的交涉沟通 .xWaS8f sZT~5c8 Audit finalization and the final review: unadjusted differences cz{`'VN}` 审核定稿和最后审查:未经调整的差异 J-<_e?? &(A#F[ =0 yCav;ZS_ 6. Reporting xr7}@rq"U< 报告
WZY+c 学会计论坛bbs.xuekuaiji.com ENIg_s4 Appendix ~!qnKM>[ 附录 iC/*d Audit procedure
ES AX}uF 审计程序 u~ipB*Z
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