1. Assurance engagements and external audit
保证约定和外部审计 zR5KC!xc $fG~;`T Materiality, true and fair presentation, reasonable assurance a]@BS6 物质性,真实公平的描述,合理的保证 tf6 Zz[ NE+
;<mW Appointment, removal and resignation of auditors g)nT]+& 审计人员的的任命、免职和辞职 }NKnV3G/Z s=hao4v7z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .~fov8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UnOcw {9-n3j} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
liPaT 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F&a)mpFv3c G
uKiNYI_ Engagement letter n
a+P|'6 约定书(委托书) uA~?z:~= Zx)gLD
d 2. Planning and risk assessment R
<;;Ph 规划和风险评估 3u[5T|D' |f2bb General principles d0;<Cw~Tl 一般原则 1!Afq}| T9bUt | Plan and perform audits with an attitude of professional skepticism |jb,sd[=S 持专业的怀疑态度计划和执行审计工作 r*{`_G=1
=)nJ'}x Audit risks = inherent risk ×control risk ×detection risk IGF25-7B 审计风险=内在风险×控制风险×检查风险 hkx (r5o ]|_+lik# Risk-based approach s
PvjJ r"s 基于风险的办法 a;=IOQ Fil6;R Understanding the entity and knowledge of the business tv%B=E!r 了解商业的实质和知识 _2w8S\ GrI<w.9X Assessing the risks of material misstatement and fraud ei(S&u< 评估材料错报和舞弊的风险 q_Z6s5O IqqBUH Materiality (level), tolerable error J$i.^|hE/ 重要性(级别),可容忍误差 Nf%/)Tk %|'Vuc Lx Analytical procedures ;e$YM;;d 分析程序
yaPx=^& aUq2$lw1 Planning an audit OM81$Xo= 规划审计工作 ^9 ^DA!' z/wwe\ a5 Audit documentation: working papers ~W-5-Nl{s 审计文件:工作底稿 Y6m:d&p=} RO[6PlrRN The work of others FT\%=>{ 其他机构的文件 BbhC0q"J eu'S~c-l Rely on the work of experts PQP|V>g 依靠专家的工作 f([d/ GOD{?#c$ Rely on the work of internal audit f/t`B^}@ 依靠内部审计工作 h)Ol1[y` bWJ&SR> 3. Internal control R# ZO<g%' 内部控制 3
J5lz~6 t&~*!w!+jH The evaluation of internal control systems _pxurq{ 对内部控制系统的评估 \LM.>vJ 6[-[6%o#z Tests of control onl,R{,`0 控制测试 & l0L
W,Bx 0<+eN8od. Substantive procedures (time, nature, extent) (XEJd4r 实质性程序(时间,性质,程度) Fz' s\ -6$GM J7 Transaction cycles: revenue, purchases, inventory, etc. 38GZ_z}r 交易周期:收入,采购,库存等。 t\-|J SZ OoQLR 51xf.iB 4.Audit evidence ZE9.r` 审计证据 )FN$Jlo
49YN@PXC Obtain sufficient, appropriate audit evidence A2SDEVU 获取足够、适当的审计证据 <GLn!~Px@5 ^Hz1z_[X@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zbj V>5 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 a\&g;n8jA /@U bN\ The audit of specific items F?t;bV 审计的具体项目 h4Xz"i{z @@ cc/S Receivables: confirmation *MQ`&;Qa, 应收帐款:确认 `pF7B6[B /0Mt-8[ Inventory: counting, cut-off, confirmation of inventory held by third parties ZEso2|
存货:数量,减值,第三方持有存货的确认 A9MTAm
{ z0Z1J8Qq6. Payables: supplier statement reconciliation, confirmation ^I)+u>fJ 应付帐款:供应商的申明一致,确认 b@O{e QB R2JPLvs Bank and cash: bank confirmation a'A<'(yv 银行存款和现金:银行的确认 qg:EN~E# MaPI<kYQv Auditing sampling k n/xt 审计抽样 *K BaKS 3-'3w , 5.Review
MjWxfW/ 复核 !(gSXe)* e;2A{VsD8 Subsequent events h/6^>setz 随后发生的事件 :(@P
*"j <W+9h0c hzT)5'_ %m+7$iD ]B$J8.{q0 Going concern ).AMfBQ=; 持续关注 vmh>|N4a7 zRbY]dW Management representations `YqXF=- 与管理层的交涉沟通 )?pnV":2Y <@Vf:`a!P> Audit finalization and the final review: unadjusted differences a$Hq<~46 审核定稿和最后审查:未经调整的差异 cL][
sI #jd.i }kP<zvAaw 6. Reporting IR#BSfBZ 报告 JW)f'r_f 学会计论坛bbs.xuekuaiji.com X?XB!D7[ Appendix v\_\bT1 附录 \>G}DGz
Audit procedure 9M5W4& 审计程序 Qqx!'fft