1. Assurance engagements and external audit
保证约定和外部审计 D!TL~3d
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/ ( Materiality, true and fair presentation, reasonable assurance Gs2.}lz 物质性,真实公平的描述,合理的保证 "2
(4?P 68R[Lc9q5 Appointment, removal and resignation of auditors ' -[ 审计人员的的任命、免职和辞职 o9~ Z! &p S|Wv1H> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p_=^E*J] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :*TfGV zLuej' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior he&*N*of: 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 XbYW,a@w2 yef@V2Z+ Engagement letter VN|P(S6 约定书(委托书) \(jSkrrD a9}cpfG=) 2. Planning and risk assessment UO8#8 规划和风险评估 NMmk
, SZH,I&8 General principles ~P|YAaFx 一般原则 LX4S}QXw Z6SM7?d Plan and perform audits with an attitude of professional skepticism -gH1`*YL 持专业的怀疑态度计划和执行审计工作 K~AQ) ]pJI d@pD5n=m; Audit risks = inherent risk ×control risk ×detection risk `TKe+oS) 审计风险=内在风险×控制风险×检查风险 mZJ"e,AY mYXe0E#6 Risk-based approach #
9Z];<g 基于风险的办法 ^.Vq0Qzy] "z
R+} Understanding the entity and knowledge of the business ]H) x 了解商业的实质和知识 >F6'^9| FSd842O Assessing the risks of material misstatement and fraud ;OTD1= 评估材料错报和舞弊的风险 W1M<6T.{7 %O>ehIerD Materiality (level), tolerable error h djv/ 重要性(级别),可容忍误差 Hb=4k)-/] *^ncb,1+i Analytical procedures xl@l< 分析程序 X*1vIs;[@ bNp
RGhlV Planning an audit qYZX,
x 规划审计工作 bcC;i~9 B.6gJ2c Audit documentation: working papers :CNWHF4$ 审计文件:工作底稿 I0sd%'Ht? Xa#`VDh The work of others *xA&t)z(i 其他机构的文件 1XUsr;Wz pJ"Wg@+ Rely on the work of experts NMM0'tY~ 依靠专家的工作 i]a0
" 6:i{_YX(.S Rely on the work of internal audit ?kX$Y{M} 依靠内部审计工作 ]6Kx0mW XLz>h(w= 3. Internal control _dVzvk`_R 内部控制 E$=!l{Ms Ey
A} The evaluation of internal control systems %fnL 对内部控制系统的评估 cU?A|' Z{xm(^'i Tests of control rg)>ZHx 控制测试 LJ`*&J Y` Oz\
W Substantive procedures (time, nature, extent) w`&~m:R 实质性程序(时间,性质,程度) g"c\ouSY %WiDz
0o Transaction cycles: revenue, purchases, inventory, etc. _@;t^j+l 交易周期:收入,采购,库存等。 ;*5$xs&=_Z 0#0[E , thIuK V{CO 4.Audit evidence QI'ul e 审计证据 d}j%.JJK aFGEHZJQ Obtain sufficient, appropriate audit evidence @
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xO! 获取足够、适当的审计证据 [Nbs{f^J= {Y6U%HG{{r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IWERn
v! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ~CCRs7V/L @{3$H^ The audit of specific items UUJbF$@; 审计的具体项目 3&:Us|} l8 k@.<nCO Receivables: confirmation \/J>I1J 应收帐款:确认 yaza pyYm<dn Inventory: counting, cut-off, confirmation of inventory held by third parties *UhYX)J 存货:数量,减值,第三方持有存货的确认 j\k|5="w- ad1 I2 Payables: supplier statement reconciliation, confirmation bYQvh/(J 应付帐款:供应商的申明一致,确认 =+;l>mn?O e=&,jg?K Bank and cash: bank confirmation k#X~+}N^ 银行存款和现金:银行的确认 /I}#0} _b|mSo,{Y Auditing sampling d"o5uo 审计抽样 k=!lPIx R?Zv 5.Review
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yi 复核 67/J sL w#mna b@ Subsequent events 7.mY@ 随后发生的事件 djJD'JL RQxL`7H G(gJtl MIma:N_c t 66Cx Going concern Y1fcp_]m 持续关注 3}R}|Ha
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/ ? Management representations :0N}K} 与管理层的交涉沟通 @
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Px 0%J0.USkM7 Audit finalization and the final review: unadjusted differences VF[$hs 审核定稿和最后审查:未经调整的差异 San3^uX
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yN_ Y\s ge 6. Reporting 8'XAZSd( 报告 &?X0;,5) 学会计论坛bbs.xuekuaiji.com *{WhUHZF Appendix 3{c6)vR2 附录 h [*/Tnr Audit procedure J]G]
<) 审计程序 {<ms;Oi'