1. Assurance engagements and external audit
保证约定和外部审计 H:a(&Zb i,$*+2Z Materiality, true and fair presentation, reasonable assurance f)?s.DvUB 物质性,真实公平的描述,合理的保证 "((6
)U# GriL< =?t Appointment, removal and resignation of auditors :
R.,<DQM 审计人员的的任命、免职和辞职 f:=q=i 3:dQN;= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HVh+Zk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Cq}LKiu QR\qGhQ
~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mVP@c&1w? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 E.}T.St y3))I\QT Engagement letter q71Tg 约定书(委托书) pc:~_6S
QU8?/ 2. Planning and risk assessment NcB^qv 规划和风险评估 ,d&~#W] . m@
Sk`s General principles kYmkKl_ 一般原则 CQ"5bnR xud =(HLl Plan and perform audits with an attitude of professional skepticism p@YU7_sF^! 持专业的怀疑态度计划和执行审计工作 Q<w rO 7:9WiN5b Audit risks = inherent risk ×control risk ×detection risk V`G)8?% Vy 审计风险=内在风险×控制风险×检查风险 1g^N7YF <Mxy&9}ic Risk-based approach OiJ1&Fz( 基于风险的办法 u2@:[:Ao v>;6pcp[F Understanding the entity and knowledge of the business ko=vK%E[ 了解商业的实质和知识 Z_ak4C }gGcYRT Assessing the risks of material misstatement and fraud ,M5zhp$ 评估材料错报和舞弊的风险 w)5eD+n\- vqJiMa j@Z Materiality (level), tolerable error
!n@Yg2 w 重要性(级别),可容忍误差 rcY[jF u01x}Ff~6 Analytical procedures `G@]\)-! 分析程序 bX=A77 QUH USDT Planning an audit I[c/)
N 规划审计工作 r@/+ |9@?8\ Audit documentation: working papers <;=?~QK%- 审计文件:工作底稿 TO-[6Pq# PL%U The work of others Z ZX|MA! 其他机构的文件 j_j~BXhIS rMdOE&5G Rely on the work of experts N0vr>e` 依靠专家的工作 jLM1~`& xbvZ7g^ Rely on the work of internal audit ^R!
qxSj 依靠内部审计工作 "6FZX~]s! SdeKRZ{o 3. Internal control 1
\$xq9 内部控制 VK[^v; j[F\f> The evaluation of internal control systems xKv\z1ra 对内部控制系统的评估 T9}G:6 a[1^)=/DM Tests of control ?<%GYdus 控制测试 }} J?
, >g %}J[EV Substantive procedures (time, nature, extent) ~*79rDs{ 实质性程序(时间,性质,程度) .Wc<(pfa l#Ipo5= Transaction cycles: revenue, purchases, inventory, etc. .-awl1 W 交易周期:收入,采购,库存等。 0L S,(v4 X6)-1.T& cGIxE[n' 4.Audit evidence ~a^mLnY@ 审计证据 W.'#pd
|Rd?s0u Obtain sufficient, appropriate audit evidence ; $i{>mDT 获取足够、适当的审计证据 #.'0DWT\- |D~mLs;& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &CpxD."8x 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iqreIMWz c>6dlWTqX The audit of specific items - 0R5g3^*/ 审计的具体项目 !ow:P8K? >
B!E 6ah Receivables: confirmation l=GcgxD+"d 应收帐款:确认 ~:'tp28?
W8z4<o[$ Inventory: counting, cut-off, confirmation of inventory held by third parties UyTsUkY 存货:数量,减值,第三方持有存货的确认
@tGju\E"o WYSqnmi Payables: supplier statement reconciliation, confirmation o$;t 应付帐款:供应商的申明一致,确认 K!T
e*?b ;h<(vc3@f Bank and cash: bank confirmation N?hQ53#3 银行存款和现金:银行的确认 [ uU"=H| z6)b XL[f Auditing sampling K|,
P 审计抽样 Q3[MzIk 4 6Ri+DPf: 5.Review
n("Xa#mY[ 复核 X'Q?Mh "\cDSiD Subsequent events c<bV3, 随后发生的事件 }Z#KPI8\Q ~"|MwR!0 Q6)Wh6Cm o&0fvCpW d9
e_slx Going concern Heh.CD)Q 持续关注 m#1>y} 0)F.Y,L Management representations >M~1{ 与管理层的交涉沟通 J=7.-R|t /S
2lA> Audit finalization and the final review: unadjusted differences (+uM |a 审核定稿和最后审查:未经调整的差异 0Xo>f"2<f G\&9.@`k jV{?.0/h| 6. Reporting +q n[F70} 报告 !iv6k~.e'2 学会计论坛bbs.xuekuaiji.com V6Z~#=EQ Appendix Q\Wh]=} 附录 "o_s=^U Audit procedure
IR JN 审计程序 -&
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