1. Assurance engagements and external audit
保证约定和外部审计 !>a&`j2:W i4{ / Materiality, true and fair presentation, reasonable assurance &UJTy' 物质性,真实公平的描述,合理的保证 :JTRRv pUCEYR Appointment, removal and resignation of auditors gavQb3EP 审计人员的的任命、免职和辞职 x`j$9XN5 )n[`Z# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^6N3n kyZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9}'l=b:Jms \pBYWf
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W[jW;uk 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 ?-(w][MT\ z$8e6* Engagement letter
H$=h- 约定书(委托书) ^Yf)lV&[ U:etcnb4w> 2. Planning and risk assessment RpaA)R, 规划和风险评估 I49=ozPP ATXx?
b8h General principles ~PH1|h6 一般原则 #Kb)>gzT .LGkr@P Plan and perform audits with an attitude of professional skepticism g[D,\ 持专业的怀疑态度计划和执行审计工作 c!(~BH3p ^~YmLI4 Audit risks = inherent risk ×control risk ×detection risk $J;=Ux)$ 审计风险=内在风险×控制风险×检查风险
vt(}ga .eDxIWW+ft Risk-based approach HPd+Bd 基于风险的办法 nfd?@34"A2 u}@%70A Understanding the entity and knowledge of the business n_!]B_Vd$ 了解商业的实质和知识
b/D9P~cE nHhD<a! Assessing the risks of material misstatement and fraud Y+PvL|`O 评估材料错报和舞弊的风险 8'g*}[ A]~i uUHm Materiality (level), tolerable error e)
/u>I 重要性(级别),可容忍误差 zvQ^f@lq2 d@q t%r3; Analytical procedures Tr}$Pb1 分析程序 MR l*rK Ik@Q@ T"
Planning an audit NGb!7Mu9 规划审计工作 !tFU9Zt 4{;8 ]/.a Audit documentation: working papers ][>M<J 审计文件:工作底稿 i5~ /+~ @u'27c_<d3 The work of others oRJP5Y5na 其他机构的文件 TF}4X;3Dsy "=Fn.r4I Rely on the work of experts exrt|A]_[ 依靠专家的工作 Pi]s<3PL oE|{|27X Rely on the work of internal audit
"ppb%= 依靠内部审计工作 qNQ3(1xW DHu jpZXQ 3. Internal control uK&wS#uY 内部控制 9|kEq>d smLDm The evaluation of internal control systems .5Z@5g
` 对内部控制系统的评估 ^$s~qQQ}B ~PS2[5yo Tests of control yfw>y=/p 控制测试 f!R^;'a |EEz>ci Substantive procedures (time, nature, extent) MFdFZkpiV 实质性程序(时间,性质,程度) 4`5Qt=} ]2sZu7 Transaction cycles: revenue, purchases, inventory, etc. Q j~W-^/ - 交易周期:收入,采购,库存等。 Z_4H2HseL :M?
') Y|N vBr 4.Audit evidence /*p?UW<*4 审计证据 $q@RHcj q
]R @:a/ Obtain sufficient, appropriate audit evidence /dvnQW4}8 获取足够、适当的审计证据 G|Yp<W%o Vi-!E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [@?.}
! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [F-u'h< *l g}og@UY7# The audit of specific items KL\=:iWA 审计的具体项目 ,["|wqM 6%hEs6-R Receivables: confirmation I8oKa$RF 应收帐款:确认 hw.demD Q_|S^hxQ Inventory: counting, cut-off, confirmation of inventory held by third parties iO= uXN1g 存货:数量,减值,第三方持有存货的确认 H=SMDj)s+ k49n9EX Payables: supplier statement reconciliation, confirmation RknSWuFKt 应付帐款:供应商的申明一致,确认 wNZS6JF.d \U => Bank and cash: bank confirmation 1B]wSvP@ 银行存款和现金:银行的确认 ](6vG$\
WMRgf~TY=2 Auditing sampling j
tkPi)QR 审计抽样
5}^08Xl aZCZ/ 5.Review
(IQ L`3f% 复核 cx%9UK*c H4",r5qw: Subsequent events iK0J{' 随后发生的事件 %lW:8ckL >!.lr9(l !x /Z" B9Tztg
z`{zqP: Going concern ?PtRb:RHt 持续关注 D_kzR
p%tg->#L Management representations ,colGth54 与管理层的交涉沟通 siZ_JJW :rc[j@|pH Audit finalization and the final review: unadjusted differences tF1%=&ss 审核定稿和最后审查:未经调整的差异 *J5euA5= 4gt "dfy+ $ aBSr1 6. Reporting :u+#:8u
报告 #mxfU>vQ: 学会计论坛bbs.xuekuaiji.com 3Ya6yz Appendix A{"t0Ai='0 附录 vyy\^nL Audit procedure 6u3(G j@ 审计程序 Pu*UZcXY