1. Assurance engagements and external audit
保证约定和外部审计 `8.Oc;*zu g9rsw7 Materiality, true and fair presentation, reasonable assurance l$>))cW! 物质性,真实公平的描述,合理的保证 p+t79F.js f|U
J%}$v; Appointment, removal and resignation of auditors ~O;'],#Co 审计人员的的任命、免职和辞职 v0d<P2ix p^E}%
0# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -C>q,mDJZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YgeU>I|v 5bfd8C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uoryxKRjc~ 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 r8k.I4 |%i|P)] Engagement letter cNd;qO0$ 约定书(委托书) "!fvEE "EE=j$8u+ 2. Planning and risk assessment 0c
pI2 规划和风险评估 'QMvj` - miq"3 General principles 8|*=p4_fn 一般原则 [i
] N9[2k.oBH Plan and perform audits with an attitude of professional skepticism m9&MTRD\ 持专业的怀疑态度计划和执行审计工作 Dd=iYMm7
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/Nh Audit risks = inherent risk ×control risk ×detection risk -kv'C6gB 审计风险=内在风险×控制风险×检查风险 &ND8^lR=Y; UTThl2=+ Risk-based approach ff1Em. 基于风险的办法 LK?V`J5wY AzfYw'^&9 Understanding the entity and knowledge of the business $PNS`@B 了解商业的实质和知识 |, Lp1 #wvmVB. 5~ Assessing the risks of material misstatement and fraud u`Sg' ro 评估材料错报和舞弊的风险 /F3bZ3F Bl
>)G X\l Materiality (level), tolerable error =$^<@-; 重要性(级别),可容忍误差 q3~RK[OCq ,)CRozC\}K Analytical procedures ?puZqVu5 分析程序 ~I_v { --32kuF&( Planning an audit PN +<C7/ 规划审计工作 /=|5YxY (16U]s Audit documentation: working papers p?#cn
审计文件:工作底稿 ckZZ)lW`* (Vvs:h%H The work of others us
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V\V 其他机构的文件 cl4Vi% */kX|Sur Rely on the work of experts =,UuQJ,l 依靠专家的工作 D+y_&+&,t Ga%x(1U[& Rely on the work of internal audit '%D$|) 依靠内部审计工作 T9N&Nh7 3 [T5z}!_y 3. Internal control `!K!+`Z9 内部控制 nmc5c/C|-I UT^-!L
LB] The evaluation of internal control systems |.s#m^" 对内部控制系统的评估 @t;WdbxB% HifU65"8 Tests of control H,?)6pZ 控制测试 0UHX Li47Y /!u#S9_B Substantive procedures (time, nature, extent) [q
MFLY$ 实质性程序(时间,性质,程度) ^J([w~& #kuk3}& Transaction cycles: revenue, purchases, inventory, etc. 0%m}tfQ5 交易周期:收入,采购,库存等。 * MJl( ][b2Q> l9 K 3E<g 4.Audit evidence !A 6l\_ 审计证据 e^Ds|}{V P@u&~RN9f+ Obtain sufficient, appropriate audit evidence xyoh
B#'W 获取足够、适当的审计证据 ]/_GHG9 ^w+jPT-n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xSQ0] vE 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
+# wR"4slY_% The audit of specific items s 4Mi9h_ 审计的具体项目 ""dX4^gtU (f5v{S6b( Receivables: confirmation Ul<'@A8 应收帐款:确认 BBub' Tz=YSQy$9 Inventory: counting, cut-off, confirmation of inventory held by third parties "/EE$eU 存货:数量,减值,第三方持有存货的确认 a-`OE" }>
51oBgk_ Payables: supplier statement reconciliation, confirmation (N etn& 应付帐款:供应商的申明一致,确认 K{
s=k/h NjTVinz Bank and cash: bank confirmation "dKYJ&$ 银行存款和现金:银行的确认 S+i .@N.^ _t:l:x.;T Auditing sampling 9"@P.8_ 审计抽样 yqg&dq /f_c?| 5.Review
[":[\D' 复核 3wS{@' O1o.^i$-M Subsequent events &
wZ ggp 随后发生的事件 dh7PpuN{ sFEkxZi< cI
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Xb4 =jik33QV< 0d-w<lg9 Going concern ~IHjj1s 持续关注 &h7q=-XU x 5u.D^ Management representations >`jsUeS 与管理层的交涉沟通 Tl#Jf3XY} h_ ^,|@C" Audit finalization and the final review: unadjusted differences $ {$XJ
s4 审核定稿和最后审查:未经调整的差异 W#<&(s4 z.H*"r * &j)"hX 6. Reporting )e)@_0 报告 &FWPb# 学会计论坛bbs.xuekuaiji.com Jmb [d\ /D Appendix W|U!kqU 附录 Z=O 2tR Audit procedure
Nxu10 审计程序 TQ?D*&