1. Assurance engagements and external audit
保证约定和外部审计 +X
cB 5S> kIrME: Materiality, true and fair presentation, reasonable assurance *@cXBav/< 物质性,真实公平的描述,合理的保证 cEve70MV U,[vfSDGr Appointment, removal and resignation of auditors yF
l@z 审计人员的的任命、免职和辞职 1f~un
b\Gg i)+@'!6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion wcsUb9( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N=zrY`Vd %:N5k+} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #&1mc_`/ 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 g>/,},jv[x BtVuI5*h Engagement letter jNaK] 约定书(委托书) ojT TYR{ (pREo/ T 2. Planning and risk assessment 9Fv1D 规划和风险评估 owmV7E1 CS:j-> General principles 52C>f6w 一般原则
J5*krH2i (}V.xi Plan and perform audits with an attitude of professional skepticism Ldf< 持专业的怀疑态度计划和执行审计工作 ,gUSW }XX)U_x Audit risks = inherent risk ×control risk ×detection risk #:3ca] k 审计风险=内在风险×控制风险×检查风险 -iR}kP| <wW#Wnc ] Risk-based approach A Ns.`S
基于风险的办法 plh.-" (]w_}E]N Understanding the entity and knowledge of the business "4<RMYQ 了解商业的实质和知识 d/v{I Mi%i_T^i Assessing the risks of material misstatement and fraud @mSdksB
/L 评估材料错报和舞弊的风险 hxP%m4xF + }rj.N98 Materiality (level), tolerable error zq>pK_WG 重要性(级别),可容忍误差 Aq yR+ "_eHK#) Analytical procedures $]2srRA^A 分析程序 6}6;%{p"Gu 5z~rl
}`v Planning an audit Dq/_^a/1 规划审计工作 -*~= 4m< ]P;uQ! Audit documentation: working papers z#ab
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Xi 审计文件:工作底稿 ;R|i@[(J 9UsA>m. The work of others t~U:Ea[gd 其他机构的文件 ROlef;/A GvSSi'q~B Rely on the work of experts Y~gDS^8 依靠专家的工作 #?\$*@O a"SH_+T{ Rely on the work of internal audit {; #u~e(W 依靠内部审计工作 m?'H7cFR 6_]-&&Nr 3. Internal control }(k#,&Fv` 内部控制 Yv<'QC =r"-Pm{ The evaluation of internal control systems nGQc;p5; 对内部控制系统的评估 %IrR+f+H YXz*B5R Tests of control uu ahR 控制测试 Ne<={u% P 4Vi~zMX
Substantive procedures (time, nature, extent) EQ
'L" 实质性程序(时间,性质,程度) qTSyy= aF*KY<w Transaction cycles: revenue, purchases, inventory, etc. L
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交易周期:收入,采购,库存等。 T8<pb^# ,LI$=lJ@ [v47_ 5O 4.Audit evidence kw)("SQ 审计证据 S!+c1q:
]. ?,s]5 Obtain sufficient, appropriate audit evidence J]&^A$ 获取足够、适当的审计证据 (LiS9|J! o;'E("!<Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yS#)F. 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 LR:PSgy MB7UI8 The audit of specific items 6HroKu 审计的具体项目 rA+UftC:p6 1Vf?Rw Receivables: confirmation V52>K$j 应收帐款:确认 (g" {A ;R5@]Hg6q Inventory: counting, cut-off, confirmation of inventory held by third parties Vz.G!*>Dg 存货:数量,减值,第三方持有存货的确认 Lql2ry$Wa oW}nr<G{< Payables: supplier statement reconciliation, confirmation
)Ehi8 应付帐款:供应商的申明一致,确认 @}, |i*H/ H1GmC`\<[: Bank and cash: bank confirmation J#.f%VJ 银行存款和现金:银行的确认 D\:dn GLO%>& Auditing sampling ^C=dq(i=[ 审计抽样 z`"*60b SND@#?hiO 5.Review
sX@}4[)<& 复核 @4t_cxmD _:N= Subsequent events 8Y]% S9. 随后发生的事件 >&DC[)28 zq6)jHfq. lR
k_<A XE>w& XF&_**0n Going concern E2xK GK 持续关注 <4LW.q
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'^]Zx Management representations ~6
"=d 与管理层的交涉沟通 4U8N7 )3 I~6ar Audit finalization and the final review: unadjusted differences $>8O2p7W 审核定稿和最后审查:未经调整的差异 V3%
>TNp 6b7c9n Z *@ { 6. Reporting ECyG$j0 报告 p[O\}MAd# 学会计论坛bbs.xuekuaiji.com t~H0Qeb[v= Appendix 5hH
LC7tT9 附录 \@Gcx}Y8h Audit procedure BbM/Rd1tAm 审计程序
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