1. Assurance engagements and external audit
保证约定和外部审计 IKP_%R8. tT)s,R% Materiality, true and fair presentation, reasonable assurance >v@3]a
i 物质性,真实公平的描述,合理的保证 kEC^_sO" ,v}) Appointment, removal and resignation of auditors CUH u= 审计人员的的任命、免职和辞职 m85ZcyW1T %8u9:Cl): Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r&a}U6k(y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U"8Hw@ [XI:Yf Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zW#5 /*@ 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 #N`G2}1J %!A:Ka!m. Engagement letter td%J.&K_*' 约定书(委托书) 9;6)b0=$ QnS^ G{ 2. Planning and risk assessment 5[X%17&t 规划和风险评估 ps2j ]g [Lje?M* r General principles mB>0$l y 一般原则 s(fkb7W,gO "t^RZ45 Plan and perform audits with an attitude of professional skepticism 7Ji'7$ 持专业的怀疑态度计划和执行审计工作 $Xt""mlQ MMKN^a"GA Audit risks = inherent risk ×control risk ×detection risk S>T ;`, 审计风险=内在风险×控制风险×检查风险 ({Md({
| azIhp{rHw Risk-based approach
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yNf 基于风险的办法 -j<E_!t ',`Qx{tQ) Understanding the entity and knowledge of the business kBA.N l7 了解商业的实质和知识 [n/c7Pe HRE?uBkjf Assessing the risks of material misstatement and fraud `` g 评估材料错报和舞弊的风险 .
yfp-n4H W"@'}y Materiality (level), tolerable error i9Bh<j>:J 重要性(级别),可容忍误差 o?/H<k\5 am? k Analytical procedures &@@PJ!& 分析程序 e)?}2 ?`xF>P]M Planning an audit [7PC\ 规划审计工作 xF3FY
0U[ 8%;Wyqdf] Audit documentation: working papers }X8P5c!\ 审计文件:工作底稿 iNkN'(" FYFlh^} The work of others Y5C kC F 其他机构的文件 /"`hz6rIv ]}'bRq*] Rely on the work of experts ~:{ mKc 依靠专家的工作 |
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xk YBj*c$.D0 Rely on the work of internal audit qZ>_{b0f 依靠内部审计工作 kw z6SObQ ygja{W. 3. Internal control ,OwTi:yDr 内部控制
cz/E g"'BsoJ The evaluation of internal control systems UZFs]z!,k 对内部控制系统的评估 sM)1w-
nl(GoX$vRQ Tests of control Bt")RG 控制测试 k*2khh- ]m`:T Substantive procedures (time, nature, extent) ?QKDYH( 实质性程序(时间,性质,程度) #E
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Transaction cycles: revenue, purchases, inventory, etc. dR=sdqS#J 交易周期:收入,采购,库存等。 71E~~ $ a.UYBRP/l 6`'g ${U 4.Audit evidence Lbrn8,G\ 审计证据 ul_E{v z"|jCdZGM Obtain sufficient, appropriate audit evidence 0@{bpc rc 获取足够、适当的审计证据 .,'4&}N} $ Lfbt=f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6:}n}q,V 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 !.# g JT<JS6vw# The audit of specific items 8*?H~q~ 审计的具体项目
hFycSu f-i5tnh Receivables: confirmation =os!^{p7> 应收帐款:确认 Sru0j/|H\ ktfxb<% Inventory: counting, cut-off, confirmation of inventory held by third parties )Z4iM;4] 存货:数量,减值,第三方持有存货的确认 h5l_/vd uIO?4\s&G Payables: supplier statement reconciliation, confirmation l{3zlXk3z 应付帐款:供应商的申明一致,确认 a(fiW%eFb DU,B Bank and cash: bank confirmation yMkR)
HY 银行存款和现金:银行的确认 "* FjEA6= d^~yUk Auditing sampling 9-{.W Z 审计抽样 hEo$Jz` ->{\7|^ 5.Review
lUq`tK8 复核 < <0[PJ Z?[R;V1j Subsequent events :rufnmsP<U 随后发生的事件 Lfa&JKd 3:$@DZT$ 9_svtO ]P Sa)L=5Nr {_4Hsw?s6 Going concern elKp?YN 持续关注 @HI@PZ> ?G9DSk?6%Z Management representations \jZ
mu 与管理层的交涉沟通 qD"~5vtLqQ KDP&I J Audit finalization and the final review: unadjusted differences beYGP 审核定稿和最后审查:未经调整的差异 #NMQN*J>D 32j#kJ W I
WT|dA > 6. Reporting k'F*uS
报告 w0=/V[fs 学会计论坛bbs.xuekuaiji.com fCs{%-6cP Appendix ia.+<,
$`S 附录 0RCp Audit procedure GM^H
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