1. Assurance engagements and external audit
保证约定和外部审计 `fj(xrI 7?dB&m6W Materiality, true and fair presentation, reasonable assurance s+$l.aIO! 物质性,真实公平的描述,合理的保证 8!'#B^ \M'b%
Appointment, removal and resignation of auditors ;spuBA)[X 审计人员的的任命、免职和辞职 1ki##v[ W8 'cu(
Sd} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
3_+-t5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NyFa2Ihd "n=`{~F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Da0E) 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 Ul)2A 3#j%F Engagement letter X)$3sTj 约定书(委托书) ~ucOQVmz@ {|O8)bW' 2. Planning and risk assessment y}R{A6X) 规划和风险评估 #db8ur3? nxA Y
]Q General principles u yzc"di 一般原则 %e+hM $Q "W?k~.uw Plan and perform audits with an attitude of professional skepticism ?sfA/9" 持专业的怀疑态度计划和执行审计工作 Eo!1
WRruF 5rr7lwWZ Audit risks = inherent risk ×control risk ×detection risk x@;XyQq 审计风险=内在风险×控制风险×检查风险 cAogz/<S j*Ta?'* Risk-based approach G!C2[:[g 基于风险的办法 &&\ h%-Jc {+0]diD Understanding the entity and knowledge of the business <=l!~~% 了解商业的实质和知识 @TdPeTw\ U"v(9m@
Assessing the risks of material misstatement and fraud dP
=1* 评估材料错报和舞弊的风险 Nq/,41 )!SV V ~y Materiality (level), tolerable error |<96H8 重要性(级别),可容忍误差 5? &k? v@ YR@@:n'TP Analytical procedures eu@-v"=w 分析程序
F42r]k v7&e,:r2E@ Planning an audit tV<}!~0,* 规划审计工作 w}c1zpa 7[rn
,8@ Audit documentation: working papers +ByxhSIr 审计文件:工作底稿 >_!pg<{,
9x0B9& The work of others m\(4y Gj 其他机构的文件 #UG| \}Lp MUh)
Rely on the work of experts ,B(UkPGT 依靠专家的工作 gbL99MZ@~ LYhgBG, Rely on the work of internal audit q(M[ij 依靠内部审计工作 UO47XAO Qw!cd-zc 3. Internal control 1&\_|2 内部控制 8 k9(iS =;-/( C The evaluation of internal control systems -==@7*x!Z 对内部控制系统的评估 odMjxWY &W:Wv,3 Tests of control _iLXs 控制测试 `<i|K*u Q^$IlzG7i Substantive procedures (time, nature, extent) @C62%fU {5 实质性程序(时间,性质,程度) c[}h( jkP JR|yg=E Transaction cycles: revenue, purchases, inventory, etc. M7-piRnd4 交易周期:收入,采购,库存等。 0APwk
} \:mx Ri R/R[r> 1)6 4.Audit evidence TS^(<+' 审计证据 H=?v$!
i B(wk $2 Obtain sufficient, appropriate audit evidence k!H;(B"s- 获取足够、适当的审计证据 "%dWBvuO "(PJh\S>S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W?mn8Y;{` 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 58,_ EGO;g^, The audit of specific items ^)<>5.%1'' 审计的具体项目 hSSF] w~y+Pv@
Receivables: confirmation N3g[,BE 应收帐款:确认
(C*G)Aj7 xRpL\4cs Inventory: counting, cut-off, confirmation of inventory held by third parties :P# 存货:数量,减值,第三方持有存货的确认 ;ZPAnd:pb yx"xb
Cc# Payables: supplier statement reconciliation, confirmation wUHuykF 应付帐款:供应商的申明一致,确认 5|f[evQj<S .\M@oF
Bank and cash: bank confirmation uNZJNrV% 银行存款和现金:银行的确认 #~*fZ|sq+3 uy)iB'st& Auditing sampling RE Dh`Wd 审计抽样 3GUO AX}l~
sv 5.Review
GQhzQM1HS 复核 ugcWFB5| wcUf?`21, Subsequent events jo{[*]Oa 随后发生的事件 i`Fg kABw c) Zid1 \g< M\3f 9Xo'U;J KGdL1~ Going concern KywDp 37^ 持续关注 L^3~gZ P9;
=O$s Management representations W=41jw
与管理层的交涉沟通 Bi/=cI z1wy@1
o' Audit finalization and the final review: unadjusted differences ,2q LiE> 审核定稿和最后审查:未经调整的差异 +:pjQ1LsJ ^d Fdw\ SjV;&
1Z/ 6. Reporting +!Q <gWb 报告 m-S4"!bl 学会计论坛bbs.xuekuaiji.com wG6>.`: Appendix \&ra&3o 附录 "f/lm 2< Audit procedure XBe!9/'k> 审计程序 u!?cKZw