1. Assurance engagements and external audit
保证约定和外部审计 9<-AukK m
dkRJ^~ Materiality, true and fair presentation, reasonable assurance ]y!|x_5c3 物质性,真实公平的描述,合理的保证 0
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sv ,/JrQWgD Appointment, removal and resignation of auditors K+Ehj(eF 审计人员的的任命、免职和辞职 v)J6}H}e Z.VVY\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1>l{c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }^P( p?~ O^oFH
OpFh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g4%x7#vz0 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 s7J#b7 lty`7(\ Engagement letter j'CRm5O 约定书(委托书) Px'% 5TKN )SUT+x(DU 2. Planning and risk assessment T4qbyui{ 规划和风险评估 ~])\xC sDWX} NV General principles RR^I*kRH 一般原则 E}\^
GNT \asF~P Plan and perform audits with an attitude of professional skepticism 9 `J `( 持专业的怀疑态度计划和执行审计工作 /3rt]h" ':F{st>&H Audit risks = inherent risk ×control risk ×detection risk w.J2pvyB 审计风险=内在风险×控制风险×检查风险 .U9NQwd >y%$]0F1 Risk-based approach /
gXli) 基于风险的办法 :]e:-JbT4z }"Y]GH4Y Understanding the entity and knowledge of the business R7Hn8;.. 了解商业的实质和知识 r'pFHX =4+UX*&i?. Assessing the risks of material misstatement and fraud )!p=0&z@{ 评估材料错报和舞弊的风险 BI,K?D&W- $U"/.Mh\ Materiality (level), tolerable error @T]gwJ 重要性(级别),可容忍误差 !tHqF ~SP.&>Q> Analytical procedures )d0&iE`@ 分析程序 x\;`x$3t K'N\"Y?> Planning an audit HC}D
<FX| 规划审计工作 D-A#{e _ m7^a
4 Audit documentation: working papers Lm:O
vVVB 审计文件:工作底稿 NZ9`8&93 ,LWM}L The work of others 1H-R-NNJ: 其他机构的文件 H>;km$b + a%Cq?HZ7 Rely on the work of experts 6DR@$fpt 依靠专家的工作 &g.w~KWa %!p14c*J H Rely on the work of internal audit Nki18ud# 依靠内部审计工作 !0 *=z~ {3`#? q^o' 3. Internal control c{rX7+bN 内部控制 = ?vk n Z]uN9c The evaluation of internal control systems +J_A*B 对内部控制系统的评估 1\kOjF)l zZki9P
Tests of control qV9` 控制测试 DtXXfp@; Uu>YE0/) Substantive procedures (time, nature, extent) h7[V
XE 实质性程序(时间,性质,程度) B~u{LvTE nU)}!` E Transaction cycles: revenue, purchases, inventory, etc. D#W{:_f 交易周期:收入,采购,库存等。 Ud`V"X ZV_mP'1* {BY`Wu:w 4.Audit evidence H6bomp" 审计证据 <uu1e@P =qCVy:RL4 Obtain sufficient, appropriate audit evidence N!9DZEcm 获取足够、适当的审计证据 +CX2W(' Qn[4 &nUD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations TjgX' j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 z})H$]: $ Q%o The audit of specific items "EWU:9\0 审计的具体项目 TLPy/, L4
x Receivables: confirmation [q9TTJ@2 应收帐款:确认 }I#;~|v~< qaG%PH}a Inventory: counting, cut-off, confirmation of inventory held by third parties Fl(+c0|kT 存货:数量,减值,第三方持有存货的确认 [-s0'z 8kH'ai
Payables: supplier statement reconciliation, confirmation ?u'JhZ 应付帐款:供应商的申明一致,确认 u;h9Ra1 }Jjq
] lW Bank and cash: bank confirmation #++MoW}'g 银行存款和现金:银行的确认 q fadsVp _d
A-{ Auditing sampling `@")R- 审计抽样 |1-0x%@[ ; ;vQ7[Pv.j 5.Review
B%^B_s 复核
5t:4% E88_15'3D Subsequent events F 3,hx 随后发生的事件 2X]2;W)S; |+x;18 7I(Sa?D: qB<D'h7 ~"
}t8`vP1 Going concern <ynmA 持续关注 7 82NiVed 9.#\GI ; Management representations
OHp 121 与管理层的交涉沟通 yY
`<t ]Ny. gu Audit finalization and the final review: unadjusted differences "%qGcC8 审核定稿和最后审查:未经调整的差异 Z-Bw?_e_K py
P5^Qv ~WR6rc 6. Reporting i?4vdL8M 报告 JgYaA*1X 学会计论坛bbs.xuekuaiji.com hb_YdnG Appendix 3AX /A+2 附录 :Oa|&.0l? Audit procedure amlE5GK; 审计程序 j=
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