1. Assurance engagements and external audit
保证约定和外部审计 JBsHr%!i Nm0kMq|h Materiality, true and fair presentation, reasonable assurance 'Si1r%'m# 物质性,真实公平的描述,合理的保证 -[I}"Glz: Pkm3&sW
Appointment, removal and resignation of auditors ~x>?1K 审计人员的的任命、免职和辞职 (v\Cv)OS B>11 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :!wdqn 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dtdz!'q)Y j|u6TG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :PrQ]ss@C5 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)w58/`?t zLs[vg.( Engagement letter H@uCbT 约定书(委托书) S'I{'jP5 -}Jf4k#G 2. Planning and risk assessment ;!CYp;
_ 规划和风险评估 t^=6czk #NAlje( 7 General principles ' Vp6=,P 一般原则 l"\W] 'T:r e6n^l$' Plan and perform audits with an attitude of professional skepticism E! i:h62 持专业的怀疑态度计划和执行审计工作 ~ "]6 s^/<6kwO Audit risks = inherent risk ×control risk ×detection risk ^XV=(k;~bX 审计风险=内在风险×控制风险×检查风险 cNW [i" 0aMw Risk-based approach :(,Eq? 基于风险的办法 ugM,wT&~Y XeaO,P Understanding the entity and knowledge of the business LDJ=<c! 了解商业的实质和知识 }NMkL l]J }Om+,!_d Assessing the risks of material misstatement and fraud Z7eD+4gD 评估材料错报和舞弊的风险 He4sP`&I ;P-xKRU!Xx Materiality (level), tolerable error MSmvQ 重要性(级别),可容忍误差 C} #:<Jx SnF3I Analytical procedures #-9;Hn4x 分析程序 u3 mTsq! 3
;F=EMz{ Planning an audit "tgaFtC=w 规划审计工作 hCX}* v'C`;I Audit documentation: working papers Fejs9'c
B 审计文件:工作底稿 \ORNOX: '"
H'#%RU The work of others $18|@\Znj 其他机构的文件 *pMgjr .)W'{2J-
Rely on the work of experts (mvAEN+y 依靠专家的工作 V`KXfY Rx$5#K!%M Rely on the work of internal audit 0u4:=Z}W 依靠内部审计工作 3*G7H 3_Su5~^ 3. Internal control a G^kL 内部控制 1.]Py" @: UW+|1Bj_: The evaluation of internal control systems T jO}P\p 对内部控制系统的评估 5$Yt@8; kfo, PrW`A Tests of control =GpO}t"> 控制测试 }bG|(Wp9 Gw6*0&3') Substantive procedures (time, nature, extent) sKhX0,s& 实质性程序(时间,性质,程度) T`{W$4XS bz[+g,e2oA Transaction cycles: revenue, purchases, inventory, etc. )1a3W7 交易周期:收入,采购,库存等。 DWep5$
>&K d ,|
W 3F ;+D 4.Audit evidence -r_/b 审计证据 d%Zt]1$ ^tIi;7k Obtain sufficient, appropriate audit evidence T?W`g>yM 获取足够、适当的审计证据 oB:tio4DE @ oE [! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7p&%0'BO1z 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 }O<u RsS?ibozl The audit of specific items s@C@q(i6 审计的具体项目 $-m`LF@ 83UIH0( Receivables: confirmation 0nS69tH 应收帐款:确认 ~Rx[~a BlQu9{=n Inventory: counting, cut-off, confirmation of inventory held by third parties
Vkdchc 存货:数量,减值,第三方持有存货的确认 mh>)N" YLSp$d4y Payables: supplier statement reconciliation, confirmation ZYo Wz( 应付帐款:供应商的申明一致,确认 S,
LW/:, w{3
B Bank and cash: bank confirmation IiV:bHUE}0 银行存款和现金:银行的确认 _NA
KVzo- 'v&k5`Qq Auditing sampling h>w4{ u0 审计抽样 dOArXp`s 2E^zQ>;01 5.Review
-tWkN^j8+ 复核 /i|T \ yw`xK2(C$ Subsequent events lL~T@+J~ 随后发生的事件 ~qm<~T_0 0"$Ui#r` [)|P-x-< WR=e$; PZ~uHX_d> Going concern ? &ew$% 持续关注 EoqUFa, r#
5))q- Management representations x|G#oG)_ 与管理层的交涉沟通 Z[
}0K3,5 w
`6qT3v Audit finalization and the final review: unadjusted differences [>+(zlK" 审核定稿和最后审查:未经调整的差异 |D%i3@P&ZR Tm@d;O'E1 l?v-9l M 6. Reporting wxpE5v+f| 报告 stz1e
dP 学会计论坛bbs.xuekuaiji.com MNO T<( Appendix
u1O?` 附录 g?!vRid@S Audit procedure XX",&cp02V 审计程序 J]5sWs