1. Assurance engagements and external audit
保证约定和外部审计 1WTDF k;7R3O@ Materiality, true and fair presentation, reasonable assurance zL^`r)H 物质性,真实公平的描述,合理的保证 rXIFCt8J {?!0<0 Appointment, removal and resignation of auditors hJ)\Vo 审计人员的的任命、免职和辞职 6\+ZTw @4O;dFOQ) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :jKiHeBQu? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7Gos-_s 0
P+B-K>n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wl29xY}`{! 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 !ek};~( a?d)l
nk Engagement letter L~Hl?bK 约定书(委托书) (Yv )%2 ?k 4|;DD 2. Planning and risk assessment &7fwYV 规划和风险评估 5PcN$r"P <n+]\a97* General principles ]* #k|>Fl 一般原则 w !5@PJ)~U oP"X-I Plan and perform audits with an attitude of professional skepticism brdfjE8 持专业的怀疑态度计划和执行审计工作 <[oPh(!V \{GBaMwG~ Audit risks = inherent risk ×control risk ×detection risk z#j)
uD 审计风险=内在风险×控制风险×检查风险 E7CeE6U u
@@0YUa Risk-based approach ^xNs^wC. 基于风险的办法 San=E@3}v! Uo~-^w} Understanding the entity and knowledge of the business dF`\ewRFn 了解商业的实质和知识 21LJ3rW_ Qf'%".*=~8 Assessing the risks of material misstatement and fraud rw|;?a0 评估材料错报和舞弊的风险 @)IHd6 R q!qOy/}D Materiality (level), tolerable error ./KXElvQ% 重要性(级别),可容忍误差 DHnO ," 46(=*iT&V Analytical procedures {9,!XiF.: 分析程序 1KI,/ H"SY 2!Gb4
V Planning an audit 2~wIHtd 规划审计工作 4g%BCGsys d%EUr9~? Audit documentation: working papers T'K6Q cu 审计文件:工作底稿 D,c53B6M ^^;#Si The work of others ]zt77'J 其他机构的文件 \y^Ho1Fj ^z^zsNx Rely on the work of experts ov9+6'zya 依靠专家的工作 Vzmw%f)_+ Mx]![O.ye Rely on the work of internal audit O/N@Gz[g% 依靠内部审计工作 e Lj1 !Z}d^
$ 3. Internal control 4H]
~ ]?F& 内部控制 c97?+Y^ CD"D^\z The evaluation of internal control systems jMAZ4M 对内部控制系统的评估 X9S`#N rYP72< Tests of control [dXpz^Co 控制测试 xIlo@W6 nRSiW*;R Substantive procedures (time, nature, extent) ~x #RIt 实质性程序(时间,性质,程度) +%'!+r
l nF#1B4b> Transaction cycles: revenue, purchases, inventory, etc. 6 o!*bWh 交易周期:收入,采购,库存等。 ^{m&2l&87 pVa9g)+z} vUNmN2pRJ 4.Audit evidence )[]*Y]vSx 审计证据 :p|wo"=@Ge *%#Sa~
iPo Obtain sufficient, appropriate audit evidence fp)%Cr 获取足够、适当的审计证据 937 z*mh 2|re4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bZKlQ<sI 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 h't!
1u yd>b2 M The audit of specific items Z6S?xfhr'{ 审计的具体项目 !Y95e'f.x Ig{
3>vB Receivables: confirmation )zK6>-KWA 应收帐款:确认
{}A1[Y| xaw)iC[gI{ Inventory: counting, cut-off, confirmation of inventory held by third parties (]}52%~ 存货:数量,减值,第三方持有存货的确认 ulAOQG
Z PCkQ hR Payables: supplier statement reconciliation, confirmation )b7 ;w#%q 应付帐款:供应商的申明一致,确认 /]@1IC{Lk +;|" # Bank and cash: bank confirmation k7cM.<s! 银行存款和现金:银行的确认 ^fq^s T.$ oWP3Y. Auditing sampling 8rEUZk 审计抽样 \v]esIP5R' {S6:LsFfm 5.Review
dR|*VT\ 复核 -
fx?@ "+{>"_KV Subsequent events ,ej89 随后发生的事件
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kf1[ ri?k}XnhX Going concern eJ"je@vvrK 持续关注 W3M1> ( >oHgs Management representations }1}L&M@ 与管理层的交涉沟通 @GyxOc@6 \|f3\4;! Audit finalization and the final review: unadjusted differences B(t`$mC 审核定稿和最后审查:未经调整的差异 \\d!z-NOk? 7E]qP
5 Pz77\DpFi 6. Reporting ] i:WP2 报告 y8e'weK 学会计论坛bbs.xuekuaiji.com >2BWie?T Appendix ygo4. 附录 ~C31=\$ Audit procedure +aoenUm5 审计程序 _@L{]6P%V