1. Assurance engagements and external audit
保证约定和外部审计 o%Qn%gaX b1ZHfe: Materiality, true and fair presentation, reasonable assurance _&xkj8O 物质性,真实公平的描述,合理的保证 [|HQfTp$ ):Ekf2 Appointment, removal and resignation of auditors `7',RUj|D 审计人员的的任命、免职和辞职 qv/chD`C r1$x}I#Zv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 81wmKqDEs 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vF@.BM>
+!wkTrV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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XxWu8 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 e}L(tXZ a\I`:RO=<Z Engagement letter 8ZO~=e 约定书(委托书) .q$/#hN:e 7|?Ht] 2. Planning and risk assessment .>(qZEF 规划和风险评估 I,lzyxRP Y[fbm
n^ General principles /
B 一般原则 It^_?oiK }HZ'i;~r|9 Plan and perform audits with an attitude of professional skepticism aK9zw 持专业的怀疑态度计划和执行审计工作 u\UI6/
v8A{q Audit risks = inherent risk ×control risk ×detection risk * km- pp 审计风险=内在风险×控制风险×检查风险 0 f"M-x 8L(KdDY Risk-based approach 2
l4`h)_q 基于风险的办法 Xc]Q_70O HM\gOz Understanding the entity and knowledge of the business )i>T\B 了解商业的实质和知识 rB5+~
K@ k8"[)lDc. Assessing the risks of material misstatement and fraud o/\z4Ri)$ 评估材料错报和舞弊的风险 ^KFwO=I@PV gJBk&SDgtP Materiality (level), tolerable error ,[Z;"wE 重要性(级别),可容忍误差 2VS#=i(B^ 7PI|~Ifi Analytical procedures G{oM2`c'#8 分析程序 cY*lsBo 8f|+045E@ Planning an audit Jz\'%O' 规划审计工作 S8Yh>j8- iD9hqiX& Audit documentation: working papers tA{<)T 审计文件:工作底稿 &rxR"^x\ n?A;'\cK The work of others KHXnB 其他机构的文件 6T~xjAuJ3T t \C[mw Rely on the work of experts $(%t^8{a~G 依靠专家的工作 D$c4's`5 Y~M H Rely on the work of internal audit \7,'o] >M- 依靠内部审计工作 /-ky
'S9 Ss7XjWP.} 3. Internal control wD&b[i 内部控制 zHCz[jlrMq sWnU*Q The evaluation of internal control systems b}r3x&) 对内部控制系统的评估 (wIpq<% [VP~~*b Tests of control /=qn1
控制测试 `_v|O{DC{ )Hy|K1 Substantive procedures (time, nature, extent) Gwkp(9d 实质性程序(时间,性质,程度) FeFH_ |bz,cvlP
W Transaction cycles: revenue, purchases, inventory, etc. }mC-SC)oSi 交易周期:收入,采购,库存等。 -gV'z5 Z`b{r;`m8 R#Bdfmldq 4.Audit evidence ABp/uJI) 审计证据 vQ}llA
h r 6STc,%5 Obtain sufficient, appropriate audit evidence <&rvv4*H 获取足够、适当的审计证据 #X"eg
Kq;Yb& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DFt1{qS8@u 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 uIvE~< R@r"a&{/ The audit of specific items # -Ts]4v 审计的具体项目 y85/qg)H^ MLc
c Receivables: confirmation Ui7S8c#tH 应收帐款:确认 OE/O:F:1j /wL}
+ Inventory: counting, cut-off, confirmation of inventory held by third parties u#Qd`@p 存货:数量,减值,第三方持有存货的确认 v}ZQC8wL a ^b_&}y Payables: supplier statement reconciliation, confirmation pRj1b^F5y 应付帐款:供应商的申明一致,确认 i4N'[ P} 6nRD:CH)X Bank and cash: bank confirmation @DrMaTr 银行存款和现金:银行的确认 [x5T7= 1G+42>?<1 Auditing sampling >_]j{}~\k 审计抽样 gX34'<Z 0>m-J 5.Review
g Xvuv^ 复核 ND7
gxt-B N$H0o+9-Y Subsequent events =x~HcsJ8!R 随后发生的事件 (&FSoe/![' ;X !sTs PK5
xnT: `Q*L!/K+ +I7n6s\ Going concern iP;X8'< BC 持续关注 CC>]Gc7 @U(D&_H,K Management representations YZdp/X6x 与管理层的交涉沟通 w M
aib3Q jYRwtP\ Audit finalization and the final review: unadjusted differences q7C>A`w 审核定稿和最后审查:未经调整的差异 _rK}~y=0 \&J7>vu^y B`}?rp 6. Reporting Qj?FUxw 报告 DGTSk9iK( 学会计论坛bbs.xuekuaiji.com k#%BxT Appendix mV}
peb 附录 `6b!W0$
- Audit procedure <DCrYt!1}c 审计程序 Ym5q#f)|