1. Assurance engagements and external audit
保证约定和外部审计 6|zA,-= *StJ5c_kg2 Materiality, true and fair presentation, reasonable assurance #pIb:/2a_ 物质性,真实公平的描述,合理的保证 *aSFJK }&=C*5JN Appointment, removal and resignation of auditors G
B15 审计人员的的任命、免职和辞职 yEH30zSt 5yry$w$G) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %l>^q`p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aJu
b(" Eq|_>f@@8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z@1r
s# 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 !Ed';yfz\( ?xy~N?N Engagement letter q|S }5 约定书(委托书) G,J$lTX
6`4=!ZfI 2. Planning and risk assessment $
ED<:[3N 规划和风险评估 WKN\*N < FsD}Nk=m~ General principles lOVsp# 一般原则 Gv<K#@9T IkD\YPL; Plan and perform audits with an attitude of professional skepticism )s!x)< d; 持专业的怀疑态度计划和执行审计工作 I(C_}I>Wb y0Ag px Audit risks = inherent risk ×control risk ×detection risk f@Db._E 审计风险=内在风险×控制风险×检查风险 Up8#Nz
T +YP,LDJ!v Risk-based approach =>4,/g3 基于风险的办法 KX{ S8_ GR/
p%Y( Understanding the entity and knowledge of the business &QvWT+]c'0 了解商业的实质和知识 3^8%/5$v xK
/NzVt Assessing the risks of material misstatement and fraud `/"TYR% 评估材料错报和舞弊的风险
oM J5; /']Gnt G. Materiality (level), tolerable error ~/QzL.S;p 重要性(级别),可容忍误差 =*}|
y;I [ $B Analytical procedures euQd 分析程序 h" j{B EyozhIV Planning an audit {eS!cZJ 规划审计工作 Bisht%]^ ]@Q14
Audit documentation: working papers s<n5^Vxy 审计文件:工作底稿 \!`*F:7]- +[:}<^p?cG The work of others =xg pr*
其他机构的文件 Y*J,9 6:@tHUm Rely on the work of experts {=pf#E= 依靠专家的工作 Y!}BmRLh2 5X'[{'i, Rely on the work of internal audit D[ny%9 : 依靠内部审计工作 AfyEFnY H>k=V< 3. Internal control jrG@
+" } 内部控制 yo3'\I *SLv$A The evaluation of internal control systems I@e{>} 对内部控制系统的评估 <Xv]Ih?@f` >$k_tC'" Tests of control p^^E(<2 控制测试 ]hc.cj`\W& cW%F%:b Substantive procedures (time, nature, extent) 1:XT r 实质性程序(时间,性质,程度) 5_#wOz0u$
LsoP >vJG Transaction cycles: revenue, purchases, inventory, etc. 58{6k J@ 交易周期:收入,采购,库存等。 XzkC ]e' NbSkauF~b gCW.;|2 4.Audit evidence ?tSFM:9PU 审计证据 O$<kWSC ]&jXD=a" Obtain sufficient, appropriate audit evidence ,a_\o&V 获取足够、适当的审计证据 H4MFTnJ{ skf7Si0z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gM '_1zs
U 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 b~z1%? ]W]o6uo7 The audit of specific items YOqGFi~` 审计的具体项目 -$>R;L ^/U-(4O05* Receivables: confirmation
T32C=7 应收帐款:确认 k7'_ m
Y+Jju1 Inventory: counting, cut-off, confirmation of inventory held by third parties TkM8GK-3 存货:数量,减值,第三方持有存货的确认 bODCC5yL g/)mbL>= Payables: supplier statement reconciliation, confirmation P|Dw+lQj 应付帐款:供应商的申明一致,确认 E.R,'Y;x [2"a~o\ Bank and cash: bank confirmation Mpzt9*7R 银行存款和现金:银行的确认 z1{kZk 1kEXTs=, Auditing sampling %4*-BCP 审计抽样 olB?"M=H v[E*K@6f 5.Review
iimTr_TEt 复核 GWsvN&nr SxI='z_S.f Subsequent events J
^m#984 随后发生的事件 wM9HZraB< <l opk('7 1Rg tZp% ["TUSf] *](maF~%C Going concern {OtD+% 持续关注 >4
4A c6.S jV Management representations >slD.rb] 与管理层的交涉沟通 P MV;A{T j")#"& m Audit finalization and the final review: unadjusted differences T a8;
审核定稿和最后审查:未经调整的差异 7Ko<,Kp2b c5C 2xE}T |Ii[WfFA|J 6. Reporting jeXP|;#Una 报告 '
Z5l'Ac 学会计论坛bbs.xuekuaiji.com /
VypN, Appendix (&t741DN| 附录 T5H[~b|9- Audit procedure 5tfD*j n 审计程序 5#|D1A