1. Assurance engagements and external audit
保证约定和外部审计 '_f]qNy YH0=YmU#X Materiality, true and fair presentation, reasonable assurance :{(` ;fJ 物质性,真实公平的描述,合理的保证 U]aH4N W'>"E/Tx#O Appointment, removal and resignation of auditors 9K9{$jN~ 审计人员的的任命、免职和辞职 l(o#N'!j4
u~WE}VC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XS L*e 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }.nHT
0l |wnXBKV( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D8`dEB2|S 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -v'|#q o@&Hc bN^ Engagement letter D*Cn
!v$ 约定书(委托书) 0/1Ay{ns s/;iZiWK 2. Planning and risk assessment J6WyFtlyLc 规划和风险评估 r#%e$
9^ DXw! General principles (1t b 一般原则 n<}t\<LG^c TqvgCk- Plan and perform audits with an attitude of professional skepticism 4x`.nql 持专业的怀疑态度计划和执行审计工作 =JqKdLH Kx-s95t Audit risks = inherent risk ×control risk ×detection risk aBBTcN%' 审计风险=内在风险×控制风险×检查风险 F8c^M</ ;;A8TcE
' Risk-based approach
Wfw6(L 基于风险的办法 gc
ce]QS ]vFtByqn Understanding the entity and knowledge of the business =54"9* 了解商业的实质和知识 }m`+E+T4 WOv m%sX Assessing the risks of material misstatement and fraud i`FskEoijq 评估材料错报和舞弊的风险 Z=L~W,0' o7qZy |\4S Materiality (level), tolerable error ceW,A
`J 重要性(级别),可容忍误差 .L#xX1qr #@i1jZ Analytical procedures Vy-kogVt 分析程序 (jV_L1D [m}58?0~x Planning an audit c{qoASc? 规划审计工作 V
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_W&Nwd T6P9Icv?@7 Audit documentation: working papers \Q
CH.~] 审计文件:工作底稿 Po
,zTz /^m3?q[a The work of others Y[0 其他机构的文件 l]bCt b%_ 6r|Bi HP Rely on the work of experts THFzC/~Q 依靠专家的工作 mYE 8]4 jt*VD>ji Rely on the work of internal audit _ ?\4k{ET 依靠内部审计工作 JUf{;nt f|U
J%}$v; 3. Internal control v>4kF _N 内部控制 }'"4q 3;N+5*- The evaluation of internal control systems zFR=inI 对内部控制系统的评估 KMhEU** FL,av>mV Tests of control 0Rme}&$ 控制测试 53i7:1[uV OYj4G?c Substantive procedures (time, nature, extent) VSxls 实质性程序(时间,性质,程度) XDot3)2`
Uu<Tn#nb Transaction cycles: revenue, purchases, inventory, etc. U&(TqRi, 交易周期:收入,采购,库存等。 {m<NPtp910 bnm3
cR:h" tH}$j 4.Audit evidence `:4\RcTb/ 审计证据 '&|]tu:q Buv4&.Z} Obtain sufficient, appropriate audit evidence Wg V'T#* 获取足够、适当的审计证据 AXQG F1q a`j^' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _6"YWR 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 8.g(&F `X =2
Ff The audit of specific items .Lvg
$d 审计的具体项目 T VuDK x'uxSeH$ Receivables: confirmation /IkSgKJiz\ 应收帐款:确认
JyfWy cc$L56q Inventory: counting, cut-off, confirmation of inventory held by third parties nVK`H@5fw 存货:数量,减值,第三方持有存货的确认 z .xOT;t FTA[O.tiG Payables: supplier statement reconciliation, confirmation NY& |:F 应付帐款:供应商的申明一致,确认 LHS^[}x^1 {e3XmVAI Bank and cash: bank confirmation 9uRs@]i 银行存款和现金:银行的确认 W l4T}j 2f=7`1RCD Auditing sampling 4)IRm2G 审计抽样 '/h~O@Rw =>_k ;x 5.Review
RjOQSy3 复核 cSkJlhwNn =LsW\.T6 Subsequent events <]/z45? 随后发生的事件 B F,rZZL dWCU Z,6} b')Lj]%;k EZz`pE M<
T[%)v Going concern !GNLq.rQ 持续关注 gA&+<SK( +mr\AAFn Management representations Ao%;!(\I% 与管理层的交涉沟通 +yh-HYo` #4iiY6 Audit finalization and the final review: unadjusted differences LMV0:\> 审核定稿和最后审查:未经调整的差异 )/:r$n7 S!u`V3-s :=<0Z1S 6. Reporting "n4' \ig 报告 :N3'$M" 学会计论坛bbs.xuekuaiji.com <K#
]1xCA Appendix @aA1=9-L
附录 oQkY@)3.w Audit procedure x+L
G4++ 审计程序 |&>!"27;w