1. Assurance engagements and external audit
保证约定和外部审计 (zIP@ H k(+EY% Materiality, true and fair presentation, reasonable assurance w&jyijk( 物质性,真实公平的描述,合理的保证 Q#Q]xJH =o^oMn Appointment, removal and resignation of auditors 9G_bM(q'^2 审计人员的的任命、免职和辞职 #56}RV1 vQ>x5\r5O_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
89*CoQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S9S8T+ 6+u}'mSj8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?
acm5dN 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 -'BC*fV r 5+\[x` Engagement letter t}>6"^}U 约定书(委托书) `C
A-s ()e.J 2. Planning and risk assessment \W=~@k 规划和风险评估 4|YCBXWh 3`uv/O2~i General principles B38_1X7 一般原则 bO]^TRaiJ %K8Ei/p\t] Plan and perform audits with an attitude of professional skepticism Cx2s5vJX4p 持专业的怀疑态度计划和执行审计工作 Kmc*z (Q 7nM]E_ Audit risks = inherent risk ×control risk ×detection risk va F^[/
(g 审计风险=内在风险×控制风险×检查风险 n[8ju,= rCU f,) Risk-based approach T;K@3]FbX 基于风险的办法 1DVu`<OXcH }tA77Cm)45 Understanding the entity and knowledge of the business #Jp_y| 了解商业的实质和知识 G8dC5+h iU"jV*P] Assessing the risks of material misstatement and fraud )'3(=F$+l 评估材料错报和舞弊的风险 t0h@i` piKYO+;W' Materiality (level), tolerable error 4>eY/~odq] 重要性(级别),可容忍误差 \H|tc#::{ gEcRJ1Q;C Analytical procedures j3 ,6UjlU 分析程序 soh)IfZ Gx/sJ( Planning an audit X3&-kU 规划审计工作 )d5Hv2/0 {JTO
Q 8& Audit documentation: working papers Z-X(.Q 审计文件:工作底稿 c-3-,pyM_T %\Dvng6$ The work of others tmT/4Ia 其他机构的文件 ,l/~epx4v) ;D.a |(Q Rely on the work of experts h6J0b_3h4 依靠专家的工作 J
m8{@D% 1AMxZ (e Rely on the work of internal audit
?.Mw 依靠内部审计工作 s|
B #tX\m; 3. Internal control 0'8_:|5 内部控制 '-C%?*ku !SRElb A;i The evaluation of internal control systems Xq:jp+WSG 对内部控制系统的评估 IxN0m7 WqQAt{W/< Tests of control !qGER. 控制测试 GF4k L3}n(KAJj Substantive procedures (time, nature, extent) 2kMBe% 实质性程序(时间,性质,程度) ~*"]XE?M 'YQ^K`lV Transaction cycles: revenue, purchases, inventory, etc. pFE&`T@ < 交易周期:收入,采购,库存等。 @CGci lS= NqyKR&; 6zv-nMZc 4.Audit evidence Su"9` 审计证据 R>Q&Ax |e{F;8 Obtain sufficient, appropriate audit evidence V9aGo# 获取足够、适当的审计证据 DD 8uG`< ]`@= ;w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bu[PQsT 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 2?vjj:P+h 2stBW5v3 The audit of specific items \l)Jb*
t 审计的具体项目 cyYsz'i m P`z#tDT^" Receivables: confirmation (4:&tm/; 应收帐款:确认 Kf=6l#J7 tYb8a
Inventory: counting, cut-off, confirmation of inventory held by third parties $ glt%a 存货:数量,减值,第三方持有存货的确认 aqL#g18 |5J'`1W Payables: supplier statement reconciliation, confirmation ^d6}rtG 应付帐款:供应商的申明一致,确认 NMaZ+g!t( w5/`_m! Bank and cash: bank confirmation $y%X#:eLJ 银行存款和现金:银行的确认 Z8vMVo VycCuq&M Auditing sampling M$Sq3m`{! 审计抽样 ~nQ= iB "&$ [@c 5.Review
9)c{L<o}T 复核 ~yX8p7qr LWH(bs9U Subsequent events 7TDt2:;] 随后发生的事件 n8h1SlK08 +#* F"k( `.oWmBey\ _xKu
EU} R7'6#2y Going concern PhUG}94 持续关注 0`WjM2So Go^a~Sf$ Management representations [w*t(A 与管理层的交涉沟通 h?Y->!' c>SFttbU Audit finalization and the final review: unadjusted differences ;)nkY6- 审核定稿和最后审查:未经调整的差异 ^|^yw gK 6[.#B!;9 ot%^FvQ[c 6. Reporting Np2I*l6W 报告 JD\yl[ac% 学会计论坛bbs.xuekuaiji.com p :v'"A} Appendix Z--A:D> 附录 EO.Se9ux Audit procedure %-nYK3 审计程序 n'?AZ4&z