1. Assurance engagements and external audit
保证约定和外部审计 ?w[M{
32sb$|eQq Materiality, true and fair presentation, reasonable assurance HKdR?HM1 物质性,真实公平的描述,合理的保证 _~ipO1* dn1Tu6f;| Appointment, removal and resignation of auditors %aszZP 审计人员的的任命、免职和辞职 T?Dq2UW >WW5Apy[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t!Uc,mEV] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7o4 vf~ +i[w& P Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /B?hM&@z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Nh[{
B{k z4nVsgQ$ Engagement letter S}hg*mWn{$ 约定书(委托书) [n_H9$ 7BX%z$_)A 2. Planning and risk assessment 2F[;Z*& 规划和风险评估 ",ic"
~ PUN.n
t General principles ]PnE% 一般原则 G"BoD 5m (pjmE7`"P Plan and perform audits with an attitude of professional skepticism 63$ R') 持专业的怀疑态度计划和执行审计工作 Vo%UiVHy ,K'}<dm|x Audit risks = inherent risk ×control risk ×detection risk Wsr #YNhx| 审计风险=内在风险×控制风险×检查风险
q
KL_1
~ |7CH
Risk-based approach iK"j@1| 基于风险的办法 h ,@x5q>g Z6cG<,DQ Understanding the entity and knowledge of the business ^j2:fJOU# 了解商业的实质和知识 QsmG(1= Zv=p0xH Assessing the risks of material misstatement and fraud m,u?
^W 评估材料错报和舞弊的风险 pg~`NN ~P5!VNJ;r Materiality (level), tolerable error _W:
S>ij( 重要性(级别),可容忍误差 ]sjOn?YA+ ``kKi3TWJ Analytical procedures 'Ph4(Yg 分析程序 Jz#ZDZkm aAko-,URC Planning an audit zYOPE 6E 规划审计工作 <MN+2^ed& U[S;5xeF.j Audit documentation: working papers ftq~AF 审计文件:工作底稿 mId{f T^GdN_qF The work of others >t8eVMMa 其他机构的文件 e_ 6
i896 Y@.> eS Rely on the work of experts E"X
i
依靠专家的工作 )m[!HE`cZ !00%z Rely on the work of internal audit wH#k~`M 依靠内部审计工作 iA ZtV'VQ) vfhip"1 3. Internal control RpLm'~N' 内部控制 %h%r6EB1F i6m;2 UAa The evaluation of internal control systems ==(M
vu` 对内部控制系统的评估 rI
]:| k @V :b
Co Tests of control '
d?8OV 控制测试 '~ ]b;nA
bM^'q Substantive procedures (time, nature, extent) *
8XGo 实质性程序(时间,性质,程度) Fr%KO)s2 >5 5/@+^ Transaction cycles: revenue, purchases, inventory, etc. .
~|^du<X 交易周期:收入,采购,库存等。 !9)*. 9[8 5o~Z> f\(K ou$ 4.Audit evidence 71 /6=aq>n 审计证据 6ldDt?iSg w-nkf
M~ Obtain sufficient, appropriate audit evidence 0Xo
zYyq 获取足够、适当的审计证据 ~`N|sI, M(3E
b;` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cRg$~rYd 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 rbtPG=t_R -`?V8OwY] The audit of specific items hcaH 审计的具体项目 orU4{.e Vr0RdO Receivables: confirmation V
u!,tpa. 应收帐款:确认 o!H"~5Trv! f:utw T Inventory: counting, cut-off, confirmation of inventory held by third parties Ta[}k/zW 存货:数量,减值,第三方持有存货的确认 H{GbOI. \|&5eeE@ Payables: supplier statement reconciliation, confirmation Q'=!1^& 应付帐款:供应商的申明一致,确认 =C:0='a fg1 zT~ Bank and cash: bank confirmation oL6_Ya 银行存款和现金:银行的确认 gVl#pVO`N 5g&'n Auditing sampling /n_H
UY 审计抽样 gh
0\9;h 6a,YxR\ 5.Review
iCEX|T
j; 复核 i/Hi "M*\,IH Subsequent events ! 9N%=6\ 随后发生的事件 p{U8z\ Je*gMq:D g+CHF?O O0I/^ 7vWB=r
>5@ Going concern O,;SA 持续关注 {M$8V~8D qj/P4 *6E Management representations m 8f_w 与管理层的交涉沟通 3wh
yIXs l-npz)EM Audit finalization and the final review: unadjusted differences
)Ob{] 审核定稿和最后审查:未经调整的差异 %$}iM< OL=b hZ BdYh: 6. Reporting /[-hJ=<Yb 报告 ~& l`" 学会计论坛bbs.xuekuaiji.com RU'J!-w{ Appendix Q7s1
M&K 附录 [+1
i$d Audit procedure 5Tu.2.)N 审计程序 Tv KX8 m"