1. Assurance engagements and external audit
保证约定和外部审计 80hme+e w G!u+ Materiality, true and fair presentation, reasonable assurance _6LoVS 物质性,真实公平的描述,合理的保证 iS: #o> =_d%=m Appointment, removal and resignation of auditors QZYU0;
VF 审计人员的的任命、免职和辞职 CjZ2z%||= (4+1lOd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q< *8<Oo4g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >P(`MSc W|UtY`1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0D[@u3W 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 ;A#~`P ujzW|HW^v Engagement letter ;#QhQx 约定书(委托书) zVaCXNcbo ([k7hUP 2. Planning and risk assessment Z85|I.mr 规划和风险评估 q)I|2~Q c^ i/qTFQst
_ General principles GjQfi'vCk 一般原则 "4 k-dj `a4 $lyZ Plan and perform audits with an attitude of professional skepticism +;gsRhWk 持专业的怀疑态度计划和执行审计工作 @.9I3E-= ^ddO&!U Audit risks = inherent risk ×control risk ×detection risk ZF{~ih*^u 审计风险=内在风险×控制风险×检查风险 ?[= U%sPu= 6?gi_3g
Risk-based approach =>LZ
m+P 基于风险的办法 |4>:M\h
bBE+jqi2 Understanding the entity and knowledge of the business []p"3i 了解商业的实质和知识
*4yN3y s>[{}7ca Assessing the risks of material misstatement and fraud C{m&}g` 评估材料错报和舞弊的风险 la,
h |B[eJq Materiality (level), tolerable error iuAq.$oi{ 重要性(级别),可容忍误差 l)|lTOjb KH<v@IJ\ Analytical procedures :5#
V^\3* 分析程序 +zO]N
& p:[LnL Planning an audit 2Rptxb_@ 规划审计工作 VifmZ;S@Y w|Qd` Audit documentation: working papers u''BP.Y S 审计文件:工作底稿 ;}4k{{K (F&YdWe: The work of others ,2zKQ2z 其他机构的文件 jnBC;I[: V
SAafux Rely on the work of experts )I9aC~eAD 依靠专家的工作 Yj8& 3,$iGe Rely on the work of internal audit " $)yB 依靠内部审计工作 Y!n'" *J> w}k B6o] 3. Internal control NMXM[Ukb 内部控制 p24.bLr H1T~u{8j} The evaluation of internal control systems K51fC4'{ 对内部控制系统的评估 *m&&1W_ v
Ln> 4SK Tests of control A{`]&K1u 控制测试 s]x2DH+_ Xb<)LHA~3 Substantive procedures (time, nature, extent) 1N.tQ^ 实质性程序(时间,性质,程度) 4#2 ,Y!
8 +(c 1 Transaction cycles: revenue, purchases, inventory, etc. EfSMFPM
交易周期:收入,采购,库存等。 Qj!d ^8
:ICr\FY$ `|,tCM&- 4.Audit evidence 'j#a%j@{ 审计证据 78w4IICk i./Y w Obtain sufficient, appropriate audit evidence e"_"vbk 获取足够、适当的审计证据 OqEHM%j =|JKu' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VjTAN= 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 m X:
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JX, n The audit of specific items Y6;@ /[_ 审计的具体项目 sZm^&h; R=86w_ Receivables: confirmation *1v_6<;2i< 应收帐款:确认 K~JC\a\0 FB!z#Eim Inventory: counting, cut-off, confirmation of inventory held by third parties u'Pn(A@1R 存货:数量,减值,第三方持有存货的确认 +/_!P;I ?>TbTfmR Payables: supplier statement reconciliation, confirmation +
V89J!7 应付帐款:供应商的申明一致,确认 V
*uEJ6T b,vL8* Bank and cash: bank confirmation O3}P07 银行存款和现金:银行的确认 Esa6hU# ] -
h|] Auditing sampling ,whM22Af~{ 审计抽样 6\mC$: F f>4+,@G 5.Review
skSNzF7' 复核 qL~Pjr>cF gy
g|Tno Subsequent events |vT=Nnu 随后发生的事件 c0h
dLl;5 +}Auk|>Dc NN*Sb J0 6d(b'S^ 98 ayA$ Going concern 7t+]z) 持续关注 K1
6s)S' rl41#6 Management representations ls]Elo8h1f 与管理层的交涉沟通 -KA4Inn]5
`F@f?*s: Audit finalization and the final review: unadjusted differences "$4hv6 s 审核定稿和最后审查:未经调整的差异 s'2y%E# :e52hK1[T Q.uR<C6)v 6. Reporting Ic_t c 报告 v@]6<e$ 学会计论坛bbs.xuekuaiji.com uk1v7#p Appendix +-",2d+g 附录 P@-R5
GK Audit procedure s}<)BRZi 审计程序 0n7HkDo