1. Assurance engagements and external audit
保证约定和外部审计 Z,b^f
Vw [3W+h1 Materiality, true and fair presentation, reasonable assurance 9Mv4=k^7|4 物质性,真实公平的描述,合理的保证 nON"+c*
Q $>SYvW Appointment, removal and resignation of auditors <^8OYnp 审计人员的的任命、免职和辞职 @;d7#!:cE ]JI
A\|b6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *P[N.5
{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cACnBgLl nSU7,K`PM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sY'dN_F 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 cuQ=bRIb
DAd$u1 Engagement letter :#W>lq@H 约定书(委托书) ^EKf_w-v \G1(r=fU 2. Planning and risk assessment Al]z= 规划和风险评估 C6b(\#g( SCMZ-^b General principles Qp>Q-+e0 一般原则 \V.U8asfI .s@[-!
p Plan and perform audits with an attitude of professional skepticism 3bB%@^< 持专业的怀疑态度计划和执行审计工作 vy F(k3W 'MIM_m)H
Audit risks = inherent risk ×control risk ×detection risk !^A t{[U 审计风险=内在风险×控制风险×检查风险 R
)e^H rYr.mX Risk-based approach a^&3?3
基于风险的办法 N&lKo}hk px_%5^zRQ Understanding the entity and knowledge of the business \R<OT%8 了解商业的实质和知识 u\G\KASUK% [x|{VJ(h Assessing the risks of material misstatement and fraud 93#wU}) 评估材料错报和舞弊的风险 %bUpVyi!( GEi^3UD Materiality (level), tolerable error vweD{\b 重要性(级别),可容忍误差 }L*cP;m# ZpY"P6 Analytical procedures FKB)o7
分析程序 L"!BN/i_ tt>=Vt' Planning an audit cb~m==G 规划审计工作 ;rH@>VrR bga2{<VF Audit documentation: working papers qT L@N9 审计文件:工作底稿 $eBE pN c^8y/wfok The work of others l=JK+uZ 其他机构的文件 'H,l\i@" [HENk34 Rely on the work of experts 3^zOG2
依靠专家的工作 ) 4'@=q ^UK6q2[ Rely on the work of internal audit nEm+cHHo? 依靠内部审计工作 ,!4(B1@
#VEHyz 6P 3. Internal control ]={{$}8. 内部控制 D*j\gI W;C41>^?/ The evaluation of internal control systems
`#lNur\x 对内部控制系统的评估 4<&`\<jZ @YTZnGG* Tests of control f/qG:yTV` 控制测试 X;0DQnAI8j <[7.+{qfW Substantive procedures (time, nature, extent) /P0%4aWu= 实质性程序(时间,性质,程度) p`JD8c OsR4oT Transaction cycles: revenue, purchases, inventory, etc. lU.@! rGbw 交易周期:收入,采购,库存等。 R@r"a&{/
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/^\6q"' 4.Audit evidence OPwj*b:-m 审计证据 5!G}*u. 7m=tu?@ Obtain sufficient, appropriate audit evidence xAD: Z" 获取足够、适当的审计证据 3B|o ?c^0%Op Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a ^b_&}y 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 pRj1b^F5y fNx3\<~V= The audit of specific items 6nRD:CH)X 审计的具体项目 i1?H*:] ;p#)z/zZ Receivables: confirmation 1G+42>?<1 应收帐款:确认 ,m:YZ;J(Xd DEL#MD! Inventory: counting, cut-off, confirmation of inventory held by third parties [L,Tf_t^Y 存货:数量,减值,第三方持有存货的确认 P/?` Nd*zSsVlq Payables: supplier statement reconciliation, confirmation _}7N,Cx 应付帐款:供应商的申明一致,确认 j']m*aM1> _{6QvD3kg. Bank and cash: bank confirmation y!Q&;xO+! 银行存款和现金:银行的确认 ,\f
!e#d gfs?H # Auditing sampling 8|w_PP1oE 审计抽样 ,.uPlnB_ ?*
a:f"vQ 5.Review
,&!Txyye 复核 QOkPliX Qd 1Q~PBla Subsequent events _.OajE\T 随后发生的事件 Z| Z447_ .Kr?vD^nG t+5JIQY> jnX9] PkJ v3Y/D1jd" Going concern n97A'"'wz 持续关注 C w`v\
9 rm NqS+t Management representations |Gb"%5YD 与管理层的交涉沟通 B]q
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D1. Audit finalization and the final review: unadjusted differences HKCM
KHR 审核定稿和最后审查:未经调整的差异 e;56}w }\B`tAN )W~w72j- 6. Reporting ?C6iJnm 报告 cTFyF) 学会计论坛bbs.xuekuaiji.com 6';'pHqe Appendix qIa|sV\w0 附录 wGE:U` Audit procedure 69 R8#M 审计程序 %<JjftNQ