1. Assurance engagements and external audit
保证约定和外部审计 W60C$*
h GilmJ2< Materiality, true and fair presentation, reasonable assurance F4
:#okt 物质性,真实公平的描述,合理的保证 _Xzl=j9[ %g{<EuK]p Appointment, removal and resignation of auditors nypG 审计人员的的任命、免职和辞职 "P@oO,. b]xE^zM-I` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion oVja$;> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h!q_''*; <t"|
wYAa_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M5T4{^i 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 db0]D\ vZ/Bzy@| Engagement letter aXRf6:\% 约定书(委托书) }+ZZO0 *_CzCl^
2. Planning and risk assessment acdF5ch@ 规划和风险评估 vOi4$I~CJ qB8R4wCf General principles t p<wMrq< 一般原则 A4hbh$ F%^)oQT+c Plan and perform audits with an attitude of professional skepticism 7dtkylW 持专业的怀疑态度计划和执行审计工作 #/LU@+ yHjuT+/wM, Audit risks = inherent risk ×control risk ×detection risk 8a,pDE 审计风险=内在风险×控制风险×检查风险 uo[W|Q mB<*we Risk-based approach }?^5L7n 基于风险的办法 5VhJ*^R`y .}ePm( Understanding the entity and knowledge of the business Gx/kel[Y} 了解商业的实质和知识 o#=@!m
9A!B|s Assessing the risks of material misstatement and fraud ]x:>!y 评估材料错报和舞弊的风险 zyPc<\HoK \zx$]|AQ Materiality (level), tolerable error $s"{C"4q 重要性(级别),可容忍误差 \_8.\o"@*# 1%`Nu ]D Analytical procedures G7uYkJO 分析程序 ['jr+gIfQ s>c0K@ADO Planning an audit }(/\vTn*1 规划审计工作 ?`T-A\A= 3+oGR5gIN Audit documentation: working papers M~,N~ N1 审计文件:工作底稿 gUHx(Fi[4 bd)'1;p The work of others 28x:]5=jb 其他机构的文件 3:"w"0[K3 C q)Cwc[H Rely on the work of experts %=`wN^3t2 依靠专家的工作 Y4Y~ep $~)YI/b Rely on the work of internal audit 8~ wP? 依靠内部审计工作 br%l>Y\" (Qf. S{; 3. Internal control rBUWzpE" 内部控制 }BI|M_q.1~ "X,*VQl: The evaluation of internal control systems o8h`9_ 对内部控制系统的评估 Kn,td:( ;DXg Tests of control )18C(V-x 控制测试 6<mlx' |qz&d=> Substantive procedures (time, nature, extent) Znd ,FqHk 实质性程序(时间,性质,程度) N~~
sM"n Fxv5kho Transaction cycles: revenue, purchases, inventory, etc. 3*= _vl3 交易周期:收入,采购,库存等。 kwUy^"O _"[Ls?tRX H*HL:o-[ 4.Audit evidence )f,9 h 审计证据 YF)k0bu&; qNi`OVh& Obtain sufficient, appropriate audit evidence \>[k0< 获取足够、适当的审计证据 aUk]wiwIR9 |8?e4yVd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 53WCF[ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 N;gY5;0m EhAaaG The audit of specific items
>!Dp'6 审计的具体项目 pGd@%/]AO 2p~}<B Receivables: confirmation d9up!
k 应收帐款:确认 =SD^Jl{H pp@O6 Inventory: counting, cut-off, confirmation of inventory held by third parties ksf6O$ 存货:数量,减值,第三方持有存货的确认 h43py8v h@PE:= Payables: supplier statement reconciliation, confirmation b/?)_pg 应付帐款:供应商的申明一致,确认 Y_)xytJ$ )H(i)$I Bank and cash: bank confirmation 1
gQ_76Yck 银行存款和现金:银行的确认 {krBAz& ?Wc+
J4 Auditing sampling //'&a-%$^ 审计抽样 +ZOKfX % {-r'Yi% 5.Review
Eq|5PE^7 复核 BbiyyRa WPAT\Al&AE Subsequent events G*_qqb{B 随后发生的事件 0S96x}]J B Y#QXvo% 3Ak'Ue ,0c]/Sd*p _F8THYg ( Going concern UA|\
D]xe 持续关注 \)?+6D'# 7>= Management representations Gt
)ij?~ 与管理层的交涉沟通 "
sC]z} v*OV\h. Audit finalization and the final review: unadjusted differences <4n"LJ9 审核定稿和最后审查:未经调整的差异 zz!jt
A y^z
c@f 3"juj' 6. Reporting 70'gVCb 报告 n
RvaCAt^
学会计论坛bbs.xuekuaiji.com CF
3V)3} Appendix w{t]^w: 附录 Si@6'sw Audit procedure 5KP\ #Y 审计程序 Ii&p
v