1. Assurance engagements and external audit
保证约定和外部审计 ]ao%9:P; &eg@ZnPn Materiality, true and fair presentation, reasonable assurance jvE&%|Ngw 物质性,真实公平的描述,合理的保证 .a]av 8`b_,(\ N Appointment, removal and resignation of auditors ;2eZa|M*q 审计人员的的任命、免职和辞职 8`w#)6(V Wzh#dO?7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z=s]@r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g31\7\)Ir 3 _DJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *zPz)3; 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 W2,Uw1\:1 lS`VJA6l. Engagement letter s)~H_, 约定书(委托书) P<xC
g @JD!.3 2. Planning and risk assessment :?gk=JH: 规划和风险评估 euh rEjwkH 'F8:|g General principles 1,G f;mcQ 一般原则 4L6'4 t"s yD&UH_ 1g Plan and perform audits with an attitude of professional skepticism /u'M7R 持专业的怀疑态度计划和执行审计工作 ~c
GH+M@ /kd6Yq(y Audit risks = inherent risk ×control risk ×detection risk 1FEY&rpR 审计风险=内在风险×控制风险×检查风险 qc^qCGy!z ]M9r<x* Risk-based approach UazUr=|e 基于风险的办法 [E%Ov0OC ..ht)Gex Understanding the entity and knowledge of the business 5l(NX 了解商业的实质和知识 o>4GtvA* uQg&A`4 Assessing the risks of material misstatement and fraud D~<0CQ3n. 评估材料错报和舞弊的风险 _Nq7_iT0 #]o#~:S= Materiality (level), tolerable error PEAo'63$ 重要性(级别),可容忍误差 '^6x-aeq[D }#f~"-O Analytical procedures z2A1h!
Me 分析程序 f9&po2Pzf UzmD2AsO" Planning an audit ]^CNC0
规划审计工作 w!^{Q'/,Q IOOAaa @( Audit documentation: working papers m:XMF)tW 审计文件:工作底稿 mo3HUXf}8 _"%-=^_ The work of others 41`&/9:"_M 其他机构的文件 )y}W=Q>T >NN&j#;x~ Rely on the work of experts ZiOL7#QWX 依靠专家的工作 h/n&&J .q7o7J% Rely on the work of internal audit 4ky@rcD 1 依靠内部审计工作 dg]: JU <O?UC/$)7 3. Internal control J'>i3eLq 内部控制 OmX(3>:9 Od
:,r The evaluation of internal control systems <jvSV5% 对内部控制系统的评估 A5> ,e| zcNv T Tests of control kMLWF 控制测试 Jk!*j Ui`Z>,0sFi Substantive procedures (time, nature, extent) nE3'm[) 实质性程序(时间,性质,程度) )9QeVf AR-&c 3o Transaction cycles: revenue, purchases, inventory, etc. *^&2L,w 交易周期:收入,采购,库存等。 eO:wx.PW n++L
=&Wd \{ui{8+G 4.Audit evidence gf8DhiB 审计证据 ?xuhN
G@ GwoN= Obtain sufficient, appropriate audit evidence do1aH$Iw 获取足够、适当的审计证据 Yw\PmRL"p 2& l~8, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \We\*7^E 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 2Y@:Vgg
AI&Bv The audit of specific items =i/7&gC 审计的具体项目 !5P\5WF~Y BM&.Tw|x Receivables: confirmation 3i'L5f67 应收帐款:确认 _cY!\' #X(KW&;m
Inventory: counting, cut-off, confirmation of inventory held by third parties ?p8(Uc#73 存货:数量,减值,第三方持有存货的确认
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)}L8- ,wN>,( Payables: supplier statement reconciliation, confirmation Wm/0Y'$r&k 应付帐款:供应商的申明一致,确认 q >|:mXR Ty21-0F Bank and cash: bank confirmation
RTW4r9~' 银行存款和现金:银行的确认 Qf|=xV,F y[s* %yP3l Auditing sampling .}>D
Epc:n 审计抽样 M@V.?;F}, C[ ehw 5.Review
L"akV,w4p 复核 =~i~SG/f z;_fO>u: Subsequent events .'q0*Pe 随后发生的事件 ]iyJ>fC e.<$G' i%8I (F ,3t('SE vPn( ~d_ Going concern y^#jM 持续关注 \)=X=yn2 ~L G). Management representations Ccw6,2`& 与管理层的交涉沟通 F(- Q]xj, <wt#m`Za Audit finalization and the final review: unadjusted differences %8 )GuxG* 审核定稿和最后审查:未经调整的差异 J1^6p*]GX 4 |ryt4B `[<j5(T 6. Reporting d?RKobk 报告 w
a!g/\ 学会计论坛bbs.xuekuaiji.com ;hz"`{(JY Appendix ]OE{qXr{ 附录 c5?;^a[ Audit procedure ZE@!s3\ 审计程序 'J (4arN