1. Assurance engagements and external audit
保证约定和外部审计 Wp,R^d \2z>?i) Materiality, true and fair presentation, reasonable assurance Bw.i}3UT6 物质性,真实公平的描述,合理的保证 30{ gI0jk ?7A>+EY Appointment, removal and resignation of auditors X>^fEQq" 审计人员的的任命、免职和辞职 ,x $,l a'T;x`b8U, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;VK.2^jW! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wC*X4 ' D_
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W Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~#/ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ^J{:x
!@sUj Engagement letter - YBY[%jF> 约定书(委托书) TA\vZGJ(' c@Is2
9t* 2. Planning and risk assessment (k P9hcV 规划和风险评估 +7a6*;\ y 4ppz,L,4 General principles
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A 一般原则 8EYkQ ^rz_f{c]- Plan and perform audits with an attitude of professional skepticism )%]J>&/0J 持专业的怀疑态度计划和执行审计工作 IGgL7^MF 9M ]_nP Y Audit risks = inherent risk ×control risk ×detection risk A}w/OA97RO 审计风险=内在风险×控制风险×检查风险 %
2h>-.tY fV~~J2IK Risk-based approach
.Y|!:t| 基于风险的办法 +,l-Nz ]###w; Understanding the entity and knowledge of the business ^f@=
:eWI 了解商业的实质和知识 BLFdHB.$T ^?|"L>y Assessing the risks of material misstatement and fraud bd`P0f? 评估材料错报和舞弊的风险 VaPG-n>Vf R-14=|7a- Materiality (level), tolerable error u:b=\T L 重要性(级别),可容忍误差 4z)]@:`}z 0}9h]X' Analytical procedures sRfcF`7 分析程序 _Ey5n!0: [B3RfCV{ Planning an audit 0"#HJ
A44 规划审计工作 vD4*&|8T# ?cZlN! Audit documentation: working papers @nf`Gw ; 审计文件:工作底稿 R#KU^]"( #E]59_
The work of others 4K74=r),i 其他机构的文件 P2Y^d#jO !9x} Rely on the work of experts xD$\,{ 依靠专家的工作 AwN!;t_0+N [-&Zl(9& Rely on the work of internal audit pot~<d`:K" 依靠内部审计工作 (.,G=\! N g,j# 3. Internal control M=Wz 内部控制 %
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z The evaluation of internal control systems $!Dpj
N 对内部控制系统的评估 11lsf/IP v,t:+
!8 Tests of control v0y(58Rz. 控制测试 T0
{L q: +|rj4j)L&' Substantive procedures (time, nature, extent) @pxcpXCy 实质性程序(时间,性质,程度) @|r{;' }\LQ3y"[ Transaction cycles: revenue, purchases, inventory, etc. 1eKT^bgM 交易周期:收入,采购,库存等。 svSVG:48 .^g p? 7o4\oRGV 4.Audit evidence 3a|\dav% 审计证据 Ep}s}Stlr} W8<%[-r Obtain sufficient, appropriate audit evidence -YE^zzh 获取足够、适当的审计证据 s @C}P saAF+H/= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [
3HfQ 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 olcDt&xv] `x|?&Ytmf9 The audit of specific items pXUSLs 审计的具体项目 OKV8zO j39wA~K Receivables: confirmation qb4z
T 应收帐款:确认 Je{ykL?N q:(%*sY> Inventory: counting, cut-off, confirmation of inventory held by third parties Xeajxcop# 存货:数量,减值,第三方持有存货的确认 /E>e"tvss F5Va+z,jg Payables: supplier statement reconciliation, confirmation +q oRP2 应付帐款:供应商的申明一致,确认 }M+7T\J! Y0>y8U
V Bank and cash: bank confirmation ;bG>ZqJCVA 银行存款和现金:银行的确认 {8OCXus3m :
-'qC8C Auditing sampling 7 3m1 审计抽样 $^P0F9~0 VE24ToI?W" 5.Review
MJvp6n 复核 xA/D' C]#,+q* Subsequent events 3u;oQ5<(v 随后发生的事件 XRH!]! o@Oqm> ]SS HDLk>_N_s, "fI6Cpc vbNBLCwug Going concern G?ZXWu. 持续关注 6pzSp yw!{MO Management representations Fp:'M X 与管理层的交涉沟通 E3i4=!Y Zh,71Umz Audit finalization and the final review: unadjusted differences ,^:.dFH6 审核定稿和最后审查:未经调整的差异 #jk_5W T|p"0b A M{\I8oOg 6. Reporting s>en 报告 ^_6|X]tz1T 学会计论坛bbs.xuekuaiji.com g*Phv|kI Appendix 1,~D4lD| 附录 /,dz@ Audit procedure j6YOKJX 审计程序 ~zgGa:uU