1. Assurance engagements and external audit
保证约定和外部审计 dx/NY1 o7qZy |\4S Materiality, true and fair presentation, reasonable assurance >=T\=y 物质性,真实公平的描述,合理的保证 >~nc7j
u ^Yz.}a##w2 Appointment, removal and resignation of auditors lY.{v]i } 审计人员的的任命、免职和辞职 CDNh9` Yv!r>\#0S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y; .U-}e1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )kBN]>&R vE}>PEfA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |#87|XIJ&~ 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
@T
}p. f vAF0
a Engagement letter
n1"QHA 约定书(委托书) =b{!p | w2o%{n\L 2. Planning and risk assessment @TvoCDeI 规划和风险评估 b?=>)':f g9rsw7 General principles l$>))cW! 一般原则 q=_&izmE'7 B9Ha6kj Plan and perform audits with an attitude of professional skepticism Zi!6dl ev 持专业的怀疑态度计划和执行审计工作 UC u4S >
AUan^Om Audit risks = inherent risk ×control risk ×detection risk AP2BND9 审计风险=内在风险×控制风险×检查风险 )|H
o"VEmg !6yyX}%o Risk-based approach A.5N<$l 基于风险的办法 :~%
zX* #S*@RKSE|7 Understanding the entity and knowledge of the business K;n5[o&c 了解商业的实质和知识 >h[ {_+ Ja*k|Rz~ Assessing the risks of material misstatement and fraud k~YZT 8 评估材料错报和舞弊的风险 jn+M L
& W@T_-pTCjK Materiality (level), tolerable error [i
] 重要性(级别),可容忍误差 N9[2k.oBH ZjOUk;H? Analytical procedures ftw@ nQNU 分析程序 XW^Sw;[efZ *<5zMSZO Planning an audit -f4>4@y 规划审计工作 ql+tqgo uia[>&2 Audit documentation: working papers U,Duq^l~s 审计文件:工作底稿 f<Co&^A jgkJF[t` The work of others y5v}EX`m& 其他机构的文件 MV~-']2u ](z?zDk Rely on the work of experts FTA[O.tiG 依靠专家的工作 s--\<v 1>$}N?u:T Rely on the work of internal audit >o#^)LN 依靠内部审计工作 [^J2<\<0 IhRYV`: 3. Internal control uqN:I)>[P 内部控制 Z6`oGFq =>_k ;x The evaluation of internal control systems gLH#UwfJ 对内部控制系统的评估 DH5]Kzb/ (ohza<X;6 Tests of control .ZB/!WiF 控制测试 hZudVBn z;74(5?q Substantive procedures (time, nature, extent) l$:.bwXXO 实质性程序(时间,性质,程度) o
C5}[cYD` tSZd0G<A<o Transaction cycles: revenue, purchases, inventory, etc. i;yr=S,a0/ 交易周期:收入,采购,库存等。 |PI]v`[ $_5@NOZ,M ,IODV`L 4.Audit evidence Yy_o*Ozq 审计证据 X5M{
No>z _;M46o%h Obtain sufficient, appropriate audit evidence w^.^XK4v. 获取足够、适当的审计证据 @t;WdbxB% HifU65"8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +&T;jad2 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 H"_]Hq Fp`MX>F The audit of specific items $?dAO}f3O) 审计的具体项目 v7L}I[f ~(|~Ze> Receivables: confirmation XO=UKk+EK 应收帐款:确认 * MJl( .hD2g" Inventory: counting, cut-off, confirmation of inventory held by third parties )k@+8Yfa1p 存货:数量,减值,第三方持有存货的确认 LPOZA` I>]t% YKj Payables: supplier statement reconciliation, confirmation N1O& fMz 应付帐款:供应商的申明一致,确认 #*g .hL< >-~2:d\M3 Bank and cash: bank confirmation Ix"hl0Kh 银行存款和现金:银行的确认 LGOeBEAMV^ %
o~w Auditing sampling f
+# 审计抽样 wR"4slY_% E
rf$WPA 5.Review
""dX4^gtU 复核 (f5v{S6b( 7jb{E+DrG Subsequent events UacG
q, 随后发生的事件 =uYz4IDB Rv
]?qJL s1[_Pk;! .45XS>=z# e<wRA[" Going concern <Wn"_Ud=
持续关注 t*fG;YOg "dKYJ&$ Management representations
.
k6) 与管理层的交涉沟通
^GXy:S$ tGKIJ`w*h Audit finalization and the final review: unadjusted differences jJpSn[{ 审核定稿和最后审查:未经调整的差异 No\H
QQ J.`z;0]op :qx>P_&y}z 6. Reporting A~vZ}?*M 报告 fs]9H K/@\ 学会计论坛bbs.xuekuaiji.com JJvf!] Appendix !U,^+"l'GP 附录 3X+uJb2 Audit procedure }T?
MWcG4 审计程序 m_%1IJ