1. Assurance engagements and external audit
保证约定和外部审计 ~roHnJ> Kq$Zyf=E Materiality, true and fair presentation, reasonable assurance AE711l- 物质性,真实公平的描述,合理的保证 nf4P2<L! s]iOC6v Appointment, removal and resignation of auditors XbC8t &Q], 审计人员的的任命、免职和辞职 3(:mRb} + LwoBn>6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zEW:Xe) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t}7wRTG [f0HUbPX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |
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e 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 o,yvi q UnFEg Engagement letter A 5 X+Z 约定书(委托书) 1Q5<6*QL" (UZ*36@PJx 2. Planning and risk assessment o0'av+e7 规划和风险评估 k)p y\ r!^\Q7 General principles Xoy 1Gi? 一般原则 =T)2wcXBB WDdi}i>2 Plan and perform audits with an attitude of professional skepticism =!^iiHF 持专业的怀疑态度计划和执行审计工作 L{f>;[FR #P#R~b] Audit risks = inherent risk ×control risk ×detection risk (NdgF+'= 审计风险=内在风险×控制风险×检查风险 _,FoXf7 yk<jlVF$j Risk-based approach lM,zTNu-z 基于风险的办法 \
bic.0- *BsDHq-F~ Understanding the entity and knowledge of the business P(epG?Qg 了解商业的实质和知识 Jche79B Vb^s 'k Assessing the risks of material misstatement and fraud dyzwJ70K 评估材料错报和舞弊的风险 'w[d^L ,6O9#1A&i Materiality (level), tolerable error cWO
)QIE 重要性(级别),可容忍误差 1fW4=pF-K Qz+d[%Q}x Analytical procedures 15o.j!S 分析程序 I#t9aR+& 9+I/y,aC Planning an audit {(}w4.! 规划审计工作 xY0QGQca x7Rq|NQ Audit documentation: working papers ~f10ZB_k>' 审计文件:工作底稿 2ZbY|8X$r T[h}A"yK; The work of others >zg8xA1zL 其他机构的文件 &JhIn%=- 9/daRq$ Rely on the work of experts #IaBl?}r^ 依靠专家的工作 Mc7 <[a 90iW-"l+[ Rely on the work of internal audit U.Chf9a- 依靠内部审计工作 SKSAriS~ x_y>j) 3. Internal control h2|vB+W- 内部控制 s$>m0^ V87ee, The evaluation of internal control systems _jrA?pY 对内部控制系统的评估 +%}5{lu_e ?PE1aB+{: Tests of control 'RV\}gqZ 控制测试 |g\. 5IM#W |<3Q+EB^ Substantive procedures (time, nature, extent) 3]`qnSYBv 实质性程序(时间,性质,程度) YY:iPaGO Wqs.oh Transaction cycles: revenue, purchases, inventory, etc. t6bWSz0 交易周期:收入,采购,库存等。 c+b:K '5xuT _ Iz?Wtm } 4.Audit evidence /cL
9?k;o 审计证据 [wy3Ld TtwJ,&b Obtain sufficient, appropriate audit evidence _N,KHxsG8B 获取足够、适当的审计证据 R!/,E e(n2+S#N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VJl &Bq+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 lYZ@a4TA +<!)k? The audit of specific items 8g#
Y 审计的具体项目 N
t>HztXd Jl}!CE@- Receivables: confirmation n$hqNsM 应收帐款:确认 RRI>bh] !QQ<Ai!E Inventory: counting, cut-off, confirmation of inventory held by third parties U-~*
5Dd 存货:数量,减值,第三方持有存货的确认 o^_W $4Fc 0K$WSGB?6j Payables: supplier statement reconciliation, confirmation lNh=>DPu
应付帐款:供应商的申明一致,确认 Q_dXRBv=n Nn,vdu{^2 Bank and cash: bank confirmation lk*0c{_L 银行存款和现金:银行的确认 w~Tq|kU[ v E3{H Auditing sampling []=FZ`4 审计抽样 )WP]{ W)r 3Y1TQ;i,wQ 5.Review
'{j\0 复核 AF*ni~ PtRj9TT Subsequent events uFrJ:l+ 随后发生的事件 K4?t' dd] ,<Grd5em. iJCY /*C} q*F
~~J!P (5Z8zNH`3 Going concern =e-a&Ep-z 持续关注 F;d%@E_Bc VGTeuu5i Management representations B7Ki@) 与管理层的交涉沟通 c]%;^) VeNNsg>& Audit finalization and the final review: unadjusted differences %S
>xSqX 审核定稿和最后审查:未经调整的差异 _:ZFCDO %2@ Tj}xa ~>N`<S 6. Reporting *c~'0|r 报告
F1?CqN M 学会计论坛bbs.xuekuaiji.com Ad}-I%Ie Appendix B%%.@[o, 附录 r/N[7*i Audit procedure nu469 审计程序 d{iu+=NXz