1. Assurance engagements and external audit
保证约定和外部审计 sWtT"7>x [- Xz: Materiality, true and fair presentation, reasonable assurance I| Vyv 物质性,真实公平的描述,合理的保证 mE>v (JY @$:T]N3m Appointment, removal and resignation of auditors 6(M^`&fl 审计人员的的任命、免职和辞职 {
:@MBA34 1UHlA8w7Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $~^Y4 }
m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yW@0Q: fS@V`"O6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HLL:nczj 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }^b7x;O| lhk=yVG3 Engagement letter |$>ZGs# 约定书(委托书) bh
Nqj _0GM!Cny 2. Planning and risk assessment cu|S|]g 规划和风险评估 !k5I#w : l^~E+F~ General principles 7NQ@q--3s 一般原则 JkfVsmc<{h n7A %y2 Plan and perform audits with an attitude of professional skepticism 9e aqq 持专业的怀疑态度计划和执行审计工作 'gD,HX +KcD Y1[ Audit risks = inherent risk ×control risk ×detection risk 3
1cC* 审计风险=内在风险×控制风险×检查风险
v,eTDgw C<G`wXlP| Risk-based approach .sqX>sU/] 基于风险的办法 g %ZKn eV"Za.a. Understanding the entity and knowledge of the business \>7hT;Av=G 了解商业的实质和知识 |Q|vCWel{ M~!DQ1u Assessing the risks of material misstatement and fraud p?Rq 评估材料错报和舞弊的风险 U%PII>s'# G+k~k/D 6 Materiality (level), tolerable error ?7eD<| 重要性(级别),可容忍误差 q8=hUD%5C RJ63"F $ Analytical procedures PV(TDb:0 分析程序 /c4@QbB bMCy=5
Planning an audit $D
%[}[2 规划审计工作 {y\5 9 H)5V
\ Audit documentation: working papers GEd JB= 审计文件:工作底稿 ;,&$ob*/ Vi:<W0: The work of others w(6(Fze 其他机构的文件 J]"IT*-Ht 5 0KB:1(g Rely on the work of experts =Z~ nzyaN 依靠专家的工作 um5n3=K 4Yx\U Rely on the work of internal audit ]+)cXJ}6# 依靠内部审计工作 5h!ZoB)n 7[/1uI9U8K 3. Internal control Fx]}<IudA^ 内部控制 m|8ljXX ]!mC5Ea The evaluation of internal control systems O9/7?"l" 对内部控制系统的评估 15)y]N={^ zEJZ, < Tests of control ]A#K;AW{U 控制测试 H}f}Y8J{ rL9u7)x Substantive procedures (time, nature, extent) h,Nq:"} 实质性程序(时间,性质,程度) $p?TE8G F?jFFwim Transaction cycles: revenue, purchases, inventory, etc. m.':5 交易周期:收入,采购,库存等。 jjTb:Z=.' E4;@P']` 0DQ\akh 4.Audit evidence *y@Xm~ld
审计证据 xkPH_+4i8 %]iE(!>3oy Obtain sufficient, appropriate audit evidence cZFG~n/ 获取足够、适当的审计证据 '0M
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]$=\zL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P)9$}9i 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 wBaIN]Y, _
!r]** The audit of specific items +T,Yf/^Fn 审计的具体项目 jSKhWxL;' XqxmvN Receivables: confirmation tpQ?E<O 应收帐款:确认 !$1'q~sO W_\~CntyZ Inventory: counting, cut-off, confirmation of inventory held by third parties tOEY| 存货:数量,减值,第三方持有存货的确认 %fH&UFby BnwYyh Payables: supplier statement reconciliation, confirmation ) Z^b)KAk 应付帐款:供应商的申明一致,确认 f *HEw L3s1a -K Bank and cash: bank confirmation R/BW$4/E 银行存款和现金:银行的确认 y2=`NG= 9=FqI50{ Auditing sampling U1,f$McZs 审计抽样 u.~`/O k&M9Hn2 5.Review
{%! >0@7 复核 J}M_Ka uNoP8U%* Subsequent events WNo",Vc 随后发生的事件 vk>EFm8l FQp@/H^ 8+=-!":] 5+yT{,(5 /'<Qk' Going concern X) O9PQ 持续关注 Xpp%j |u5Xi5q.f Management representations tY>_+)oi 与管理层的交涉沟通 M tD{/.D> "gQA|NHwV Audit finalization and the final review: unadjusted differences PrwMR_- 审核定稿和最后审查:未经调整的差异 A
KjCm*K(q <JkmJ/X Q(0eq_X|6 6. Reporting 27CVAX ghV 报告 \]$TBN
dJ4 学会计论坛bbs.xuekuaiji.com )o\U4t Appendix hY5tBL 附录 FsTl@zN Audit procedure g71|t7Q 审计程序 AhauNS^"{R