1. Assurance engagements and external audit
保证约定和外部审计 s*eyTm A`g.[7 Materiality, true and fair presentation, reasonable assurance q6Rw4 物质性,真实公平的描述,合理的保证 yduuFK eq{
[?/ Appointment, removal and resignation of auditors 7<vy;"wB 审计人员的的任命、免职和辞职 $q^O%(
,,7.=# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8ZFH}v@V1' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @??u})^EL i:{:xKiC a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4':MI|/my_ 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 l-XnB d0TgqO{ Engagement letter fH; |Rm 约定书(委托书) !%X>rGkc fs7~NY 2. Planning and risk assessment DVbYShB 规划和风险评估 ?S8$5
gA @f\
X4!e*y General principles M *v^N]>"G 一般原则 M.X}K7Z_/ 'r6 cVBb} Plan and perform audits with an attitude of professional skepticism t6j-?c(' 持专业的怀疑态度计划和执行审计工作 X"wFQa V@Ax}<$A Audit risks = inherent risk ×control risk ×detection risk 1+Sg"?8 审计风险=内在风险×控制风险×检查风险 9OH.&g y)IGTW o Risk-based approach 3Nc'3NPQ' 基于风险的办法 5VuCU p1C_`f N, Understanding the entity and knowledge of the business :J<Owh
@ 了解商业的实质和知识 .iN-4"_j1 %s]U@Ku(a Assessing the risks of material misstatement and fraud w' .'Yu6 评估材料错报和舞弊的风险 Ct-rD79l t2~"B&7My Materiality (level), tolerable error ]Qh[%GD 重要性(级别),可容忍误差 6Q?BwD+> u<x[5xH+ Analytical procedures U<K|jsFo 分析程序 k>7gy?Y!K< cPV5^9\T Planning an audit 4fZY8
规划审计工作 "0!~g/X`rK 8.:B=A Audit documentation: working papers HI}pX{.\ 审计文件:工作底稿 4F}g( *xEI
Zx The work of others %g!yccD9 其他机构的文件 b0!*mrF]6 >hHJ
:5y Rely on the work of experts pK-_R
# 依靠专家的工作 ?ykVf O' K-N]h Rely on the work of internal audit BERn _5gb 依靠内部审计工作 0f_66` ,R7=]~<io" 3. Internal control .CIbpV?T 内部控制 45]Ym{] ;D%$Eh&oma The evaluation of internal control systems 3?a0
+] 对内部控制系统的评估 lCM6T;2ID )pkhir06t Tests of control W;xW:
- 控制测试 K0d
-MC RTdD]pE8Q Substantive procedures (time, nature, extent) Z!q2F%02FO 实质性程序(时间,性质,程度) 'w>uF
g1. =; ~%L Transaction cycles: revenue, purchases, inventory, etc. S3%.-)ib 交易周期:收入,采购,库存等。 EuR!yD eO|^Lu]+ U89]?^|bb 4.Audit evidence |G`4"``]k 审计证据 f;@b
a[ .FfwY 'V Obtain sufficient, appropriate audit evidence N7RG5? 获取足够、适当的审计证据 pfJVE 3B!&ow<rt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Zztt)/6* 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 ];d5X =]5DYRhX] The audit of specific items $S($97IU= 审计的具体项目 ihpz}g a<
a&63 Receivables: confirmation qd#(`%_/ 应收帐款:确认 Mipm&5R ~PU1vbv9T Inventory: counting, cut-off, confirmation of inventory held by third parties iOX4Kl 存货:数量,减值,第三方持有存货的确认 _D7HQ D@sx`H( Payables: supplier statement reconciliation, confirmation <{-(\>f!9 应付帐款:供应商的申明一致,确认 *pS7/Qe o3\SO Bank and cash: bank confirmation -Y
6.?z 银行存款和现金:银行的确认 M2zos(8g ZF/J/;uI Auditing sampling Z;"4$@|qE 审计抽样 MQbNWUi xP5mL3j 5.Review
J?n)FgxS 复核 eN2k8= )kY_"= d Subsequent events dPyBY
]` 随后发生的事件 \$~oH3m& ~D`oP/6 13>3R+o asmW
W8lz :zn ?<(sQ Going concern 8NF;k5 持续关注 0P%|)Ae Y9co?!J 5M Management representations eM1;Nl 与管理层的交涉沟通 hO<w]jV, .5[LQR Audit finalization and the final review: unadjusted differences /Y\E68_Fh 审核定稿和最后审查:未经调整的差异 O.up%'%, Zh~Lm I}G}+0geV 6. Reporting g`5`KU| 报告 >s 8:1l 学会计论坛bbs.xuekuaiji.com ZNH*[[Pf Appendix "JUQ)> !? 附录 |>o0d~s Audit procedure
|<Dx
审计程序 #NQz&4W