1. Assurance engagements and external audit
保证约定和外部审计 }Du}c3 (3
{YM( Materiality, true and fair presentation, reasonable assurance @jsDq
Ln 物质性,真实公平的描述,合理的保证 VBcy9|lD X0haj~o[ Appointment, removal and resignation of auditors `m!j$,c. 审计人员的的任命、免职和辞职 eFL=G% 7]||UuF< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @!yMIM%P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
uFPF!Ern A .EbXo/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q(2
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 r0 ,:J CB/D4
j; Engagement letter JSTuXW 约定书(委托书) ]jmL]Ny^ \8?Tdx= 2. Planning and risk assessment C0}IE,] 规划和风险评估 OG~6L4" RkBb$q
9F] General principles t 0|!(3 一般原则 }DK7'K b/{t|io{ Plan and perform audits with an attitude of professional skepticism ^ml'? 持专业的怀疑态度计划和执行审计工作 pm_u
Dm-zMCf}Q Audit risks = inherent risk ×control risk ×detection risk ~XWQhIAM4 审计风险=内在风险×控制风险×检查风险 }A7j/uy}s 4bw4cqY; Risk-based approach &'}/f5s| 基于风险的办法 ?Vf o+a, !VI]oRgP Understanding the entity and knowledge of the business t
_qNq{ 了解商业的实质和知识 0^RXGN 6T#+V37 Assessing the risks of material misstatement and fraud h?8]C#6^ 评估材料错报和舞弊的风险 Y[K*57fs C@L$~iG Materiality (level), tolerable error f^"N!f a 重要性(级别),可容忍误差 7U2J xE ZfgJ.<< Analytical procedures 'zGo?
a 分析程序 6Qy@UfB "huFA|
` Planning an audit M
L8<4o 规划审计工作 lo,$-bJ,<, ^]a #7/]o Audit documentation: working papers 8'4S8DM 审计文件:工作底稿 jhg;%+KB 86mp=6@ The work of others Dqe^E%mc 其他机构的文件 nY`RRC 5yiK+-iTs Rely on the work of experts *UmI]E{g3( 依靠专家的工作 1PP $XJtyD )_i
qAqkS Rely on the work of internal audit HAJ 7m!P 依靠内部审计工作 /O^RF } 82QGS$0V 3. Internal control Oms. e 内部控制 2h=!k|6 /gu%:vq The evaluation of internal control systems LM-J !44 对内部控制系统的评估 qQsku;C?i ?}a;}Q6 Tests of control (3#Cl
1]f 控制测试 mHBnC&-/ f1 _<G Substantive procedures (time, nature, extent) g;8jK8Kh 实质性程序(时间,性质,程度) Qe5U<3{JZ |Clut~G Transaction cycles: revenue, purchases, inventory, etc. Tp_L
%F 交易周期:收入,采购,库存等。 j.L-{6_s>~ .%Ta]!0 6^"=dn6K 4.Audit evidence |<.lW 审计证据 P5#r,:zL /U"CO 8Da Obtain sufficient, appropriate audit evidence PV4
(hj 获取足够、适当的审计证据 Z<SLc,]^ Z]j*9#G1s Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]b%Hy 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 75T7+:p [-;_ZFS{ The audit of specific items Qkd<sxL 审计的具体项目 9lW;Nk*j: L_+k12lm Receivables: confirmation d_)o
应收帐款:确认 YH%'t=
<m krC{ed Inventory: counting, cut-off, confirmation of inventory held by third parties weE/TW\e 存货:数量,减值,第三方持有存货的确认 ,XIz?R>;c #&m0WI1 Payables: supplier statement reconciliation, confirmation -sjd&)~S[ 应付帐款:供应商的申明一致,确认 /~Z?27F6@ w[!^;# Bank and cash: bank confirmation 5KDGSo 银行存款和现金:银行的确认 ?kZT
I ( >b6-OFJx Auditing sampling L}}y'^( 审计抽样 7_mw%
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94 5.Review
Zuw?58RE\ 复核 lI-L`
x I{lT> go Subsequent events L\&<sy"H 随后发生的事件 %9M~f* bV8!"{ H*Kj3NgY *hQTO=WF kRTwaNDOD Going concern yfx7{naKC` 持续关注 v}tag#f5>? qd#sY.|1 Management representations (A?H1
9 与管理层的交涉沟通 C#t'Y* FFH_d <q Audit finalization and the final review: unadjusted differences
{e[c 审核定稿和最后审查:未经调整的差异 $P(v{W) u)V#S:9] &%s8L\? 6. Reporting -|Y(V
5] 报告 C!R1})_^ 学会计论坛bbs.xuekuaiji.com zD(`B+ Appendix Pj4/xX 附录 VA9
Gb9 Audit procedure /}PF\j9#4 审计程序 lNL6M%e$Q