1.Assurance engagements and external audit 鉴证业务和外部审计
Materiality, true and fair presentation, reasonable assurance 重要性,真实、公允反映,合理保证
Appointment, removal and resignation of auditors 注册会计师的聘用,解聘和辞职
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 审计意见类型:无保留意见,保留意见,否定意见,无法表示意见
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality,professional behavior 职业道德:独立、客观和公正,专业胜任能力,应有的关注,保密性,职业行为
Engagement letter 审计业务约定书
2.Planning and risk assessment 审计计划和风险评估
General principles 一般原则
Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度
Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险
Risk-based approach 风险导向型审计
Understanding the entity and knowledge of the business 了解被审单位
Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险
Materiality (level), tolerable error 重要性水平,可容忍误差
Analytical procedures 分析性复核程序
Planning an audit 制定审计计划
Audit documentation: working papers 审计记录:工作底稿
The work of others 利用其他人的工作
Rely on the work of experts 利用专家工作
Rely on the work of internal audit 利用内部审计人员的工作
3.Internal control 内部控制
The evaluation of internal control systems 内部控制系统评价
Tests of control 控制测试
Substantive procedures (time, nature, extent) 实质性程序(时间,性质,范围)
Transaction cycles: revenue, purchases, inventory, etc.
4.Audit evidence 审计证据
Obtain sufficient, appropriate audit evidence 获取充分、适当的审计证据
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
财务报表所包含的认定:完整性,发生,存在,计价,表达和披露,权利和义务
The audit of specific items 具体项目的审计
Receivables: confirmation 应收账款:函证
Inventory: counting, cut-off, confirmation of inventory held by third parties 存货:盘点,截止测试,对第三方持有存货进行函证
Payables: supplier statement reconciliation, confirmation 应付账款:供应商对账,函证
Bank and cash: bank confirmation 货币资金:银行函证
Auditing sampling 审计抽样
5.Review 复核
Subsequent events 期后事项
Going concern 持续经营
Management representations 管理层声明
Audit finalization and the final review: unadjusted differences 终结审计和最后复核:未调整差异
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