1. Assurance engagements and external audit
保证约定和外部审计 :Nz9xD$S5 q
FAT]{{ Materiality, true and fair presentation, reasonable assurance e)(wss+d7P 物质性,真实公平的描述,合理的保证 %}%Qc6.H j KoG7HH Appointment, removal and resignation of auditors rk #sy$ 审计人员的的任命、免职和辞职 -3Hy*1A. _H5o'>= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Za1QC;7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6_FE 4RR[ ZzSz%z_sE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u:=7l 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 [PDNwh0g5 ))"6ern Engagement letter C#Na
&m 约定书(委托书) ME*LHr, >Wv;R2| 2. Planning and risk assessment cLLbZ=` 规划和风险评估 neLAEHV LU={")TdQ General principles mWsI}2 一般原则 d8c=L8~jt
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F aL Plan and perform audits with an attitude of professional skepticism
JsODzw 持专业的怀疑态度计划和执行审计工作 c9&xe"v EwvoQ$#jv Audit risks = inherent risk ×control risk ×detection risk *2,VyY 审计风险=内在风险×控制风险×检查风险 =w{Z@S(ukz UWd=!h^dt Risk-based approach f=WDR m
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Understanding the entity and knowledge of the business rR(X9i 了解商业的实质和知识 $xPaYf <nT
+$ Assessing the risks of material misstatement and fraud cWe"%I 评估材料错报和舞弊的风险 |R/%D%_g woK&q 7Vn Materiality (level), tolerable error ZzJ?L4J5v 重要性(级别),可容忍误差 pSdI/Vj'= [J?aD`{#O Analytical procedures k@k&}N0{ 分析程序 SC)g^E# huh6 t ! Planning an audit ,)Znb= 规划审计工作 7%x[q} #."-#"0 Audit documentation: working papers d,B:kE0Y 审计文件:工作底稿 f Sa"%8% hG12ZZ D The work of others e#$]Y?, 其他机构的文件 *Doa*wQ !Fd~~v Rely on the work of experts Z8K? 依靠专家的工作 4NheWM6 H4&lb} Rely on the work of internal audit 0=2@ 依靠内部审计工作 R6;=n"Ueb 128EPK 3. Internal control KBx6NU?;PO 内部控制 +0nJ 7QiIiWqIWC The evaluation of internal control systems O;:mCt _H 对内部控制系统的评估 OR~8sU A$Hfr8w1u Tests of control @tNz Q8 控制测试 1WxK#c-) R;&AijS8 Substantive procedures (time, nature, extent)
'7hu 2i5 实质性程序(时间,性质,程度) cPyE 6\lN 1\
o59Y Transaction cycles: revenue, purchases, inventory, etc. '"0'Oua 交易周期:收入,采购,库存等。 r1 !@hT .WA-&b_ 3no%E03p 4.Audit evidence ;g+N&)n 审计证据 "O3tq=Q i&bA2p3+d Obtain sufficient, appropriate audit evidence tkeoNuAM 获取足够、适当的审计证据 fg_4zUGM+g C~,a!
qY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c|e~BQdRw 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 ,8U&?8l O_oPh] x) The audit of specific items .sha& 审计的具体项目 KX ,S ^}/PGG\~r Receivables: confirmation Gp?a(-K5 应收帐款:确认 #+ 0M2Sa ,<(}|go Inventory: counting, cut-off, confirmation of inventory held by third parties K[Y I4pt7 存货:数量,减值,第三方持有存货的确认 4;e5H_}Oo md)c0Bg8~ Payables: supplier statement reconciliation, confirmation ^a0um/+M} 应付帐款:供应商的申明一致,确认 :
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v0 Bank and cash: bank confirmation DE}K~}sbd 银行存款和现金:银行的确认 nv*FT 6Zm# bFQ Auditing sampling AifWf2$S 审计抽样 o4G ?nvK- 8]M ;T>n[ 5.Review
2b}t,&bv? 复核 cLpYW7vZ[
O,{6*[)@ Subsequent events q/4J.jL 随后发生的事件 \ub7`01 ]#)()6)2v ,>bh$| X9v.1s, h5*JkRm Going concern F~R;n_IJ 持续关注 S'Q@ScJ oR)Jznmi} Management representations W#9BNKL 与管理层的交涉沟通 dI.WK@W'o 132{#tG] Audit finalization and the final review: unadjusted differences u@W|gLT1 审核定稿和最后审查:未经调整的差异 %aG5F}S2~ GFj{K |7'df &CA 6. Reporting >,V9H$n 报告 o5Dk:Bw 学会计论坛bbs.xuekuaiji.com 8g@<d^8@ Appendix Sq>d
t[7 附录 k3lS8d7 Audit procedure :KQ~Cb 审计程序 Q3kdlxXR