1. Assurance engagements and external audit
保证约定和外部审计 H7&bUt/ ^\Gukkmh} Materiality, true and fair presentation, reasonable assurance 3`3`iN!8\@ 物质性,真实公平的描述,合理的保证 A!n)Fpk
sY*iRq Appointment, removal and resignation of auditors
{=A8kgt 审计人员的的任命、免职和辞职 -ZKo/N>6} XaH%i~}3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?jy6%Y#,i 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 XeRbn AC& }8w[>u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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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 #\LsM
~, KBSO^<7 Engagement letter w>6~
zAh 约定书(委托书) klON6<w R[Y{pT,AY 2. Planning and risk assessment }2CVA.Qm! 规划和风险评估 u?-
X07_ HAOl&\)7"_ General principles X@cO`
P 一般原则 )xPfz 1 Ka,u20 Plan and perform audits with an attitude of professional skepticism W]l&mr 持专业的怀疑态度计划和执行审计工作 pipO,n C_q@ixF{ Audit risks = inherent risk ×control risk ×detection risk -Uu65m~:{k 审计风险=内在风险×控制风险×检查风险 Qe,aIh 8IrA{UU Risk-based approach
"oc&uj 基于风险的办法 M+ljg&fy hantGw| Understanding the entity and knowledge of the business c^a Dr 了解商业的实质和知识 0ghW};[6 g[ dI% Assessing the risks of material misstatement and fraud B!X;T9^d 评估材料错报和舞弊的风险 1NI%J
B y)%CNH)*x Materiality (level), tolerable error hJsYKd8g 重要性(级别),可容忍误差
!`$xN~_ C!%\cy%Xj Analytical procedures !\RBOdw C 分析程序 $lYy `OuC I&lb5'6D Planning an audit hCvK2Xu 规划审计工作 zFpM\{`[g gLGu#6YVu Audit documentation: working papers jXu)%< 审计文件:工作底稿 Rz\:)<G D Xjw" ^x The work of others xLp<G(; 其他机构的文件 )!tqock*v F\
lnG Rely on the work of experts 34e>R?J 依靠专家的工作 o:x,zfW ln~;Osb Rely on the work of internal audit KbP( ; 依靠内部审计工作 R_|Sg C 7e 3. Internal control <!m'xO
D 内部控制 7F
!(60xY \4qwLM?E^ The evaluation of internal control systems 5&QDZnsl 对内部控制系统的评估 oMNgyAp^ +q N
X/F Tests of control ,|u^-J@
控制测试 wEu"X q5D_bm7,3 Substantive procedures (time, nature, extent) 4x;vn8yh 实质性程序(时间,性质,程度) @s[Vtw%f U|2*.''+Q Transaction cycles: revenue, purchases, inventory, etc. ,k=1'7d 交易周期:收入,采购,库存等。 rQ+2 -|# n>|7 k3 [@RJ2q$ 4.Audit evidence p#fd+ 审计证据 miCW(mbO8 HXY,e$c#y Obtain sufficient, appropriate audit evidence V <;vy&& 获取足够、适当的审计证据 P}dhpU YN<:k
Wu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N%:)M T,&g 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 &y~EEh| AR}q<k6E The audit of specific items +2WvGRC 审计的具体项目 KTzkJx 7 g2@RKo Receivables: confirmation V/; /
& 应收帐款:确认 H[S 4o, 4IEF{"c_8 Inventory: counting, cut-off, confirmation of inventory held by third parties _h2s(u
>\ 存货:数量,减值,第三方持有存货的确认 =%UX"K` @jvF[wi; Payables: supplier statement reconciliation, confirmation ~ R:
=zGDV 应付帐款:供应商的申明一致,确认 H|]~(.w 1} O5;$cP: Bank and cash: bank confirmation #^Io9dAh 银行存款和现金:银行的确认 )X
dpzWod Pn;Tg7oz Auditing sampling ;K+'J0 审计抽样 c(tX761qz [p7cgHSMt 5.Review
x<-n}VK\ 复核 /'S@iq y66V`,e0 Subsequent events m:{ws~ 随后发生的事件 S9'8rn!_ "N|gU;~W 7j
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&XqjS Going concern 9*"Ae0ok1 持续关注 E}* HS% P
Management representations MK*WStY 与管理层的交涉沟通 -5_[m@Vr }/{G Audit finalization and the final review: unadjusted differences @\_l%/z{ 审核定稿和最后审查:未经调整的差异 )w.\xA~| y&$mN GG KD8'j] 6. Reporting 0i4X,oHjG 报告 ee9nfvG- 学会计论坛bbs.xuekuaiji.com _Coh11 Appendix HalkNR-eEm 附录 $xWebz0 Audit procedure iHp@R-g 审计程序 jw^Pt~@