1. Assurance engagements and external audit
保证约定和外部审计 NG3:= yj'lHC Materiality, true and fair presentation, reasonable assurance |O)ZjLx 物质性,真实公平的描述,合理的保证 ]U~{?K'g@j WwoT~O8R Appointment, removal and resignation of auditors }8l+Jd3" 审计人员的的任命、免职和辞职 s\3]0n9 2vB,{/GXP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4e\w C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nTsV>lQY, RB*z."
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #p;<X|Hc}8 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 LjGLi>kI~ ^"4?Q Engagement letter o6 NmDv5 约定书(委托书) %#4;'\'5 n&]J-^Tx 2. Planning and risk assessment (/&ht-~EL 规划和风险评估 ?
5Z-w d72( g$F General principles D5@}L$u 一般原则
p}GTOJT} J+0
?
e9 Plan and perform audits with an attitude of professional skepticism .'+JA:3R 持专业的怀疑态度计划和执行审计工作 Z$Ps_Ik nx`W!|g$` Audit risks = inherent risk ×control risk ×detection risk v(sS$2J|} 审计风险=内在风险×控制风险×检查风险 T|oDJ]\J KVoi>?a Risk-based approach c}=[r1M* 基于风险的办法 2"xhFxoD7 wN0?~ Understanding the entity and knowledge of the business =&4eW#{LuH 了解商业的实质和知识 [A!=Hv_$ )086u8w )y Assessing the risks of material misstatement and fraud w+%p4VkA<r 评估材料错报和舞弊的风险 75Bn p9 Q3)[
*61e Materiality (level), tolerable error
RKs_k`N0 重要性(级别),可容忍误差 8fWnKWbbjw =>TXo@rVN Analytical procedures 6NFLk+kqN 分析程序 1*@Q~f:Uk b$Bq#vdg: Planning an audit a 6fH *2E 规划审计工作 Tc;BE TlQ5'0&I Audit documentation: working papers .W-=V zWX 审计文件:工作底稿 ]=0D~3o3 b{e|~v6& The work of others \HJ t } 其他机构的文件
C%Op[H3 ?=Z0N&}[ Rely on the work of experts +qF,XJ2 依靠专家的工作 D>q?My v[y|E;B Rely on the work of internal audit GZFL
Ju 依靠内部审计工作 U./1OZ& b(g?X
(& 3. Internal control
}
xzbg 内部控制 +Mh 9Jf fNi_C"< The evaluation of internal control systems I03
45Hc 对内部控制系统的评估 {7q +3f < Riz!HtyR Tests of control 9o5_QnGE 控制测试 |a Ht6F x~O_v Substantive procedures (time, nature, extent) +4p gPv 实质性程序(时间,性质,程度) B,dKpz;kFg HV6'0_R0 Transaction cycles: revenue, purchases, inventory, etc. thSo,uGlW 交易周期:收入,采购,库存等。 =}AwA5G #
OQ(oyT }h)[>I( 4.Audit evidence |2~fOyA+ 审计证据
AU
+2' |LDo<pE*V4 Obtain sufficient, appropriate audit evidence
, 获取足够、适当的审计证据 @=[SsS PUViTb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z-+p+34ytq 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 M e ]jS+ItL@ The audit of specific items ^m:?6y_uw 审计的具体项目 Ge;plD-f q,a|lH Receivables: confirmation =2eG j'} 应收帐款:确认 UujFZg[-P9 7MT[fA8^ Inventory: counting, cut-off, confirmation of inventory held by third parties WV"{oED 存货:数量,减值,第三方持有存货的确认 B6b {hsO daZY;_{"o Payables: supplier statement reconciliation, confirmation $u9y
H Z 应付帐款:供应商的申明一致,确认 Mc6?]wDB] &?<o692 Bank and cash: bank confirmation z<jWy$Ta; 银行存款和现金:银行的确认 _6
~/`_(KP 3y?ig2 Auditing sampling eID"&SSU 审计抽样 $CVbc% .Go 3'$'v 5.Review
f,Sybf/uHh 复核 fD<3Tl8U0 '@iS5Fni Subsequent events $vdGkz@6 随后发生的事件 ?K/z`E!xhN 16YJQ ue @W^A%6"j y@G5I>v C``%<)WC Going concern (+ 9_nAgZ, 持续关注 q7wd9 6G: }9Z?UtS Management representations 928szUo: 与管理层的交涉沟通 ~OEP)c\k mD)_quz.sk Audit finalization and the final review: unadjusted differences 1k\1U 审核定稿和最后审查:未经调整的差异 '@Y@H, 3
$Uv .c+RFX@0 6. Reporting Xt /muV 报告 R {+Rvk 学会计论坛bbs.xuekuaiji.com OXzJ%&h Appendix h8O[xca/~ 附录 LC\Ys\/,U Audit procedure Vr f` :% 审计程序 pP)0 l