1. Assurance engagements and external audit
保证约定和外部审计 hv3;irK]& -'j7SOGk Materiality, true and fair presentation, reasonable assurance #vtN+E 物质性,真实公平的描述,合理的保证 +N7"EROc >:A<"wZ Appointment, removal and resignation of auditors r5[4h'f 审计人员的的任命、免职和辞职 w=|py>% *<7l!# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >:%BNeO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -A}zJBcR 7 I@";d8~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Yc|uD-y 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 &f"T,4Oh
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T_ Engagement letter ~}K{e 约定书(委托书) _H8*ReFG bi.wYp(*6L 2. Planning and risk assessment iKhH ^
V%j 规划和风险评估 v$;@0t:;# h
D.)M General principles :G#KB' 一般原则 cv]BV>=E 7k
'gt/#up Plan and perform audits with an attitude of professional skepticism GB=bG%Tb 持专业的怀疑态度计划和执行审计工作 2$tQ @r w:Ra7ExP Audit risks = inherent risk ×control risk ×detection risk AX;c}0g 审计风险=内在风险×控制风险×检查风险 =DC3a3
&% s%O Y<B@V2 Risk-based approach eVx~n(m!} 基于风险的办法 \sITwPA[z Q ?^4 \_ Understanding the entity and knowledge of the business #3+~.,X9 了解商业的实质和知识 p31oL{D n+rM"Gxz Assessing the risks of material misstatement and fraud gHZqA_*T8U 评估材料错报和舞弊的风险 l!:^6i #|?8~c;RWG Materiality (level), tolerable error l
sr?b 重要性(级别),可容忍误差 T
pD; |mOMRP#' Analytical procedures 8SZK:VE@ 分析程序 xCq'[9oU X$^JAZ09 Planning an audit #ua^{OrC/ 规划审计工作 XXm'6xD- 5z Kqb Audit documentation: working papers ,rai%T/rL 审计文件:工作底稿 c]NN'9G!{ 3ev -Iqz The work of others = ^s$
< 其他机构的文件 #w|5jN? =k_UjwgN^ Rely on the work of experts ]-bQNYKX 依靠专家的工作 {m[Wyb( 1'fb
@vO Rely on the work of internal audit 3+V#[JBJv 依靠内部审计工作 NO4Z"3Pd_ b
i~=x 3. Internal control ^V.'^=l 内部控制 r]T0+ oQ> *)D1!R<\,R The evaluation of internal control systems vBoO'l9'M 对内部控制系统的评估 T?rH
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w.^yP7: Tests of control =$&&[& 控制测试 * |KVN ,v7Q *3 Substantive procedures (time, nature, extent) J|5Ay1eF-
实质性程序(时间,性质,程度) esI'"hVJ ,Xtj;@~- Transaction cycles: revenue, purchases, inventory, etc. AY88h$a 交易周期:收入,采购,库存等。 cz(G]{N y/tSGkMv F0.z i>5 4.Audit evidence oY.\)eJ~> 审计证据
H=<LutnZ +`}o,z/^ Obtain sufficient, appropriate audit evidence b-%l-u 获取足够、适当的审计证据 0T9.M( L!y"d!6C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;4kT?3$l 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 W.[BPR Y;_T=L The audit of specific items ^l(^z fsZ 审计的具体项目 s)w9% vD26;S.y[a Receivables: confirmation T6HU*( 应收帐款:确认 B9#;- QO Mudrg[@` Inventory: counting, cut-off, confirmation of inventory held by third parties g>n0z5&TNF 存货:数量,减值,第三方持有存货的确认 [h-norB(( Qxq-Mpx{ Payables: supplier statement reconciliation, confirmation zy>}L # 应付帐款:供应商的申明一致,确认 "%
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wMY u)~s4tP4 Bank and cash: bank confirmation vYnftJK& 银行存款和现金:银行的确认 A*i_|]Q ]sL45k2W Auditing sampling
uJ8{HB 审计抽样 h(N=V|0 CDCC1B G" 5.Review
hY=I5[* 复核 6+PGwCS &t3Jv{ Subsequent events sfI N)jh 随后发生的事件 - _t&+5] WQKj]:qk0 ZqK]jT6V/X ~:Mm<*lL% I7G,`h+H Going concern v8'5pLt" 持续关注 ;J=:IEk .
#U}q 7X Management representations "&-C$J5
Id 与管理层的交涉沟通 7>,rvW:] TB#Nk5 Audit finalization and the final review: unadjusted differences PAoX$q 审核定稿和最后审查:未经调整的差异 Ef,Cd[]b jdlG#j-\ rBfg*r`) 6. Reporting j
-32S! 报告 _9kIRmT
{ 学会计论坛bbs.xuekuaiji.com *h:kmT Appendix RGp'b 附录 p;`N\.ld Audit procedure _6rKC*Pe1 审计程序
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