1. Assurance engagements and external audit
保证约定和外部审计 cO9aT gO kq>i_ Materiality, true and fair presentation, reasonable assurance ?!R
Z~~d 物质性,真实公平的描述,合理的保证 !;";L5() YGRv` `( Appointment, removal and resignation of auditors 4l0ON>W( 审计人员的的任命、免职和辞职 Bnju_)U5) [42vO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @D<q=:k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q{ hXP*5 a2l\B ~n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7,.Hj&'B 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 2b|$z"97jj #/u% sX`#y Engagement letter N*~G ] 约定书(委托书) Z^AOV:|m ZeVb< g 2. Planning and risk assessment Y|eB;Dm1q 规划和风险评估 A#:5b5R Z(LDA
ZG General principles ]37k\O?vd 一般原则 EIO!f[]o .U|e#t Plan and perform audits with an attitude of professional skepticism '^pA%I2D 持专业的怀疑态度计划和执行审计工作 |/K+tH k{>rI2; Audit risks = inherent risk ×control risk ×detection risk kb<
Nuw 审计风险=内在风险×控制风险×检查风险 ;!U`GN,tH '~i;g.n=}- Risk-based approach 5HP6o 基于风险的办法 ;n?72&h
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Py Understanding the entity and knowledge of the business -N`j` zb| 了解商业的实质和知识 BEM_y:# sX
m8KV Assessing the risks of material misstatement and fraud (,$ H!qKy 评估材料错报和舞弊的风险 D)z'FOaI J5Rr7=:*S Materiality (level), tolerable error NQefrof 重要性(级别),可容忍误差 [OJ@{{U% ^)=c74;; Analytical procedures \z!*)v/{- 分析程序 s6<`#KFAg "-JJ6Bk Planning an audit :_v/a+\n 规划审计工作 Isv@V. xzF@v>2S+ Audit documentation: working papers b%>vhj&F 审计文件:工作底稿 V~-<VM6 5^'PjtW6 The work of others V#jFjObTN 其他机构的文件 AP.WTFf 2b+cz Rely on the work of experts R o :/J 依靠专家的工作 t{t*.{w R?3^Kx Rely on the work of internal audit `?VtB!p@x= 依靠内部审计工作 v
P8.{$ #mY*H^jI]~ 3. Internal control +P,hT
内部控制 'c[4-m3bg ^G'8!!ys The evaluation of internal control systems 7m0sF<P{g 对内部控制系统的评估 D-*`b&i48 $7~k#_#PC Tests of control ?,
e7v.b 控制测试 `oN~ 01Bs7@"+ Substantive procedures (time, nature, extent) }8cL+JJU 实质性程序(时间,性质,程度) )@)wcf!b 8v)pPJr Transaction cycles: revenue, purchases, inventory, etc. yiyyw,iy 交易周期:收入,采购,库存等。 NYtp&[s2- @$'k1f(u> [FLRrTcE 4.Audit evidence "l~wzPY) 审计证据 ,Zs:e. _YzItge* Obtain sufficient, appropriate audit evidence LY}%|w 获取足够、适当的审计证据 9ui_/[K kQ4-W9u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f ?:
o 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 v!(BS, 2\&uO The audit of specific items W6f?/{Oo8 审计的具体项目
x,YC/J ;taTdzR_ Receivables: confirmation '
6i"pJ0% 应收帐款:确认 =*0<.Lo': [ L% -lJ Inventory: counting, cut-off, confirmation of inventory held by third parties PY=(|2tb4 存货:数量,减值,第三方持有存货的确认 -U;2
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4UD7! Payables: supplier statement reconciliation, confirmation PR?Ls{}p\ 应付帐款:供应商的申明一致,确认 e m`z=JGG xaQ]Vjw Bank and cash: bank confirmation UZsL0 银行存款和现金:银行的确认 SS OF\ $%!'c#
F Auditing sampling E5 "%-fAJ 审计抽样 (+}H
ih dcUaZfON 5.Review
l;^Id#N 复核 _j t>%v4}4 Sw HrHj Subsequent events s0,c4y 随后发生的事件 6
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16j#'R Going concern ?m5@ 635 持续关注 GUyMo@g x]o~ %h$ Management representations 5.!iVyN 与管理层的交涉沟通 kj_o I5<' "&(.Z (
Audit finalization and the final review: unadjusted differences ?HT
+| !4p 审核定稿和最后审查:未经调整的差异 %D|p7& uCGJe1!Ai> tow0/Jt 6. Reporting Sx{vZS3 报告 9UlR fl 学会计论坛bbs.xuekuaiji.com SSH ))zJ Appendix Tjba@^T 附录 V<&x+?
>S Audit procedure ,e\'Y!' 审计程序 (
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