1. Assurance engagements and external audit
保证约定和外部审计 @1tv/W
&J}w_BFww Materiality, true and fair presentation, reasonable assurance
50Y^##]& 物质性,真实公平的描述,合理的保证 >
@n?W" cP&XkAQ Appointment, removal and resignation of auditors 8~eYN-#W& 审计人员的的任命、免职和辞职 :yE7jXB "|%'/p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~JSa]6:_+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [y1
x`WOk9 *pKj6x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RMO6k bfP 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 OE_>Kw7q _5SA(0D#9 Engagement letter #`b5kqQm 约定书(委托书) 2kQa3Pan M,/{ 53 2. Planning and risk assessment YDdY'd`* 规划和风险评估 rulw6vTB( 5Q.z#]Lg General principles dT4e[4l 一般原则 mZb[Fi 4&/m>%r Plan and perform audits with an attitude of professional skepticism ?j-;;NNf 持专业的怀疑态度计划和执行审计工作 (H-Y-Lk+ us3fBY' Audit risks = inherent risk ×control risk ×detection risk iJem9XXb 审计风险=内在风险×控制风险×检查风险 q+}Er*r QP0[ Risk-based approach `o,D[Jd 基于风险的办法 A3c&V
T6Q p@bcf5' Understanding the entity and knowledge of the business !>gu#Q{\- 了解商业的实质和知识 _
ZC[h~9H [sweN]b6F Assessing the risks of material misstatement and fraud u @eKh3! 评估材料错报和舞弊的风险 z8\;XR Ri&?uCCM Materiality (level), tolerable error L2m~ GnP|? 重要性(级别),可容忍误差 ye-R ~lB:xVzn Analytical procedures 268H!'!\ 分析程序 #(Ah>y F^)SQ%xx Planning an audit {'R\C5:D7 规划审计工作 KWB;*P
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xWtUZ Audit documentation: working papers c<n <!!vi 审计文件:工作底稿 x0 dO^D
oiY&O]} The work of others A3=$I&!% 其他机构的文件 qH-':|h7 'AjDB:Mt$ Rely on the work of experts gjnTG:}}}+ 依靠专家的工作 BO3%p g4fe(.?c, Rely on the work of internal audit 5\|u]
~b 依靠内部审计工作 H^
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kpC 3. Internal control rS/}!|uAu 内部控制 &@anv.D 69>N xr~k The evaluation of internal control systems -F+dmI,1$ 对内部控制系统的评估 ,@]rvI6x g0
NSy3t Tests of control %juR6zB%8 控制测试 ddiBjp2.! [J71aH Substantive procedures (time, nature, extent) GI40Ztms 实质性程序(时间,性质,程度) ;[>g(W+ 1__Mf.A
Transaction cycles: revenue, purchases, inventory, etc. Q+]9Glz9 交易周期:收入,采购,库存等。 x!@P|c1nKC )^'g2gVK+p \L@DDK|"`6 4.Audit evidence RN"O/b}qQ 审计证据 4
`Z8EV !<P|:Oo*Dl Obtain sufficient, appropriate audit evidence _~_E(rTn 获取足够、适当的审计证据 Q
lg~S1D_v g.re`m|Aj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RN0=jo!58 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 h72#AN ~-.^eT kP The audit of specific items ILQB%0! 审计的具体项目 |{G GATni 3?rYt:Uf! Receivables: confirmation 6YCFSvA#/ 应收帐款:确认 %tRQK$]c YLEa;MR Inventory: counting, cut-off, confirmation of inventory held by third parties (,5
,} 存货:数量,减值,第三方持有存货的确认 }#h >*+Q |VPJaiC~ Payables: supplier statement reconciliation, confirmation z#!}4@_i3 应付帐款:供应商的申明一致,确认 _,m|gr,S s/"?P/R Bank and cash: bank confirmation |d B`URP 银行存款和现金:银行的确认 _CDl9pP36# ue;o:>G Auditing sampling q0l=S+0 审计抽样 f;w7YO+$p9 h/t{=
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.5 5.Review
A&:i$`m, 复核 7Ib/Cm0d| GvCB3z Subsequent events _FRwaFVJ3 随后发生的事件 :172I1|7 ]tzO)c)w; =h<LlI^v P e\AH AUk,sCxd Going concern WE hD
ep: 持续关注 Zss `## #`>46T Management representations ^^-uq)A 与管理层的交涉沟通 L`M.Htm8 N4wv'OrL] Audit finalization and the final review: unadjusted differences xp4w9.X5( 审核定稿和最后审查:未经调整的差异 mimJ_=]DC E(;V.=I bJz}\[z 6. Reporting 4KkjBPV 报告 w!=Fi
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>Mzk;TM Appendix opKk#40 附录 #00k7y>OyD Audit procedure
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审计程序 @vC7j>*4B