1. Assurance engagements and external audit
保证约定和外部审计 ;1 |x II;Te7~ Materiality, true and fair presentation, reasonable assurance
aG(hs J) 物质性,真实公平的描述,合理的保证 yl$F~e1W gfde#T)S Appointment, removal and resignation of auditors gWOt]D/ 审计人员的的任命、免职和辞职 BX[~%iE *YtB )6j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;L~p|sF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l$a?A[M$ WULAty Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XE1$K_m 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 X&a:g T|;@T^ Engagement letter s\gp5MT 约定书(委托书) @TzvT3\q "_< 9PM1t 2. Planning and risk assessment r|GY]9 规划和风险评估 bO3GVc+S QXVC\@ General principles l!?yu]Yon 一般原则
:
+ Jt^
6
l{$[}< Plan and perform audits with an attitude of professional skepticism ?59'dGnz_ 持专业的怀疑态度计划和执行审计工作 L0Y0&;y|R mnjs(x<m Audit risks = inherent risk ×control risk ×detection risk CqFeF?xd8h 审计风险=内在风险×控制风险×检查风险 m\ S\3n 7Xg?U'X Risk-based approach "(`2eXRn 基于风险的办法 hJ*Ihwn| E{y1S\7K Understanding the entity and knowledge of the business 6L9,'Bg 了解商业的实质和知识 &|9.}Z8U #.._c?%4/ Assessing the risks of material misstatement and fraud HYCuK48F[_ 评估材料错报和舞弊的风险 yNCEz/4 M`7y>Ud Materiality (level), tolerable error 6>`c1
\8f 重要性(级别),可容忍误差 -*B`] wL}l`fRB Analytical procedures R)5n 8 分析程序 .Z\Q4x#!Z ]<XR]FHx) Planning an audit }Fa%%} 规划审计工作 6N~q`;p0 f>polxB%N Audit documentation: working papers "m$3)7 $ 审计文件:工作底稿 7
oQ[FdRn* +f|BiW The work of others Ps4 ZFX 其他机构的文件 lv%9MW0
z ,q#0hy%5/ Rely on the work of experts }TB(7bbd; 依靠专家的工作 $}GTG'*. Bv6K$4 Rely on the work of internal audit LWnR?Qve< 依靠内部审计工作 h-#1U3d F$V/K&&W 3. Internal control ^oM|<";!?D 内部控制 @7oL#- p{D4"Qn+P9 The evaluation of internal control systems o0bM=njok 对内部控制系统的评估 U{@5*4 T-_"|-k}P% Tests of control 5jB*fIz 控制测试 3g~'5Ao Lel|,mc`k2 Substantive procedures (time, nature, extent) =elpH^N 实质性程序(时间,性质,程度) XH}'w9VynR c; 2#,m^ Transaction cycles: revenue, purchases, inventory, etc. P{Lf5V9# < 交易周期:收入,采购,库存等。 Ztr Cv? 9(4&KZpK jszK7$]^ 4.Audit evidence ?9{~> 4@ 审计证据 lQ' GX9hN@ b^0}}12 Obtain sufficient, appropriate audit evidence =O).Lx2J 获取足够、适当的审计证据 iB[~U3 c0&Rg# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @#g<IBG=* 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
11IkDa |yEa5rd?W The audit of specific items BZ!v%4^9 审计的具体项目 aJ") <_+ 4d
b(<h Receivables: confirmation phnV7D(E 应收帐款:确认 j>-gO,v, y anMF-x4/*q Inventory: counting, cut-off, confirmation of inventory held by third parties .Z:zZ_Ev 存货:数量,减值,第三方持有存货的确认 l
vMlL5t C?Bl{4-P}* Payables: supplier statement reconciliation, confirmation l*\y 应付帐款:供应商的申明一致,确认 ,I1RV fC,:{} Bank and cash: bank confirmation U4aU}1RKz 银行存款和现金:银行的确认 Ez|oN, ia\eLzj Auditing sampling Szbb_i{_
` 审计抽样 Y2o?gug |KSy`lY-j> 5.Review
n!p<A.O7@ 复核 &0 >Loja`^ }by;F9&B Subsequent events Lzu.)C@Amx 随后发生的事件 s<qe,'Y ![]``g2
={K`4BD OQW#a[=WQ P:30L'.=[ Going concern Zjbc3M5 持续关注 [<DZ
*|+ 3s/H2fz Management representations n a9sm 与管理层的交涉沟通 *s9C!wYMZ 0"CG7Vg,zh Audit finalization and the final review: unadjusted differences Vn*tpbz
审核定稿和最后审查:未经调整的差异 bFe+m1Q_ q#<^ ^4U o.0ci+z@ 6. Reporting .C 8PitS 报告 Re P|UH 学会计论坛bbs.xuekuaiji.com v?KC% Appendix {r@Ty*W}
L 附录 Z?wU Audit procedure H&:jcgV*P 审计程序 :<}=e@/~|