1. Assurance engagements and external audit
保证约定和外部审计 a(X?N.w
?6!7fs, Materiality, true and fair presentation, reasonable assurance PX3rHKK{ 物质性,真实公平的描述,合理的保证 dE*n!@ ?#^_yd|< Appointment, removal and resignation of auditors vv
_I o 审计人员的的任命、免职和辞职 $up.<qzj D5]sf>~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Kc*h@#`~oL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z,Z34:- N9D<wAK##) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9}FWO&LiB 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 2B7X~t>8a CUT D]:\ Engagement letter a[:0<Ek 约定书(委托书) o[Yxh%T e g#.f` 2. Planning and risk assessment 31LXzQvFG
规划和风险评估 qWf7k+7G 0(;d<u)fS General principles u{'bd;.7 一般原则 rS>JzbWa \cdNyVY Plan and perform audits with an attitude of professional skepticism x-k}RI 持专业的怀疑态度计划和执行审计工作 }+0{opY4R }u&.n
pc Audit risks = inherent risk ×control risk ×detection risk "_JGe#= 审计风险=内在风险×控制风险×检查风险 FW:x XK NaS
g K Risk-based approach lvIKL!;H 基于风险的办法 V?v,q'? $ }\`MXh's Understanding the entity and knowledge of the business ^ad
p<?q4 了解商业的实质和知识 LQ"56PP< uh3%}2'P Assessing the risks of material misstatement and fraud W6D|Rr.q 评估材料错报和舞弊的风险 5C/W_H+9iK 4;_{* U- Materiality (level), tolerable error 6)m}e?D> 重要性(级别),可容忍误差 7_taqcj Ns2M8 Analytical procedures @@7<L 分析程序 @gQ{*dN ]:JoGGE a0 Planning an audit !@!,7
te 规划审计工作 q4<3 O"c1 L,| 60* Audit documentation: working papers )_OKw?Zi 审计文件:工作底稿 Fd-PjW/E8 _rXTHo7P The work of others tK6z#) 其他机构的文件 s<[%76Y! ozF>2`K
} Rely on the work of experts ;sCf2TD,_ 依靠专家的工作 s_-G`xT>{ 1q<BYc+z Rely on the work of internal audit m5SJB]a/ 依靠内部审计工作 40N8?kQ}? *VH!<k[n 3. Internal control
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=K\ L 内部控制 nVV>;e[ V*rAZ0 The evaluation of internal control systems k DS 对内部控制系统的评估 L8N`<a5T `:!mPNW# Tests of control 6wx;grt'Z 控制测试 ~;k-/Z" Ub*Gv(Pg Substantive procedures (time, nature, extent) R>U0W{1NO 实质性程序(时间,性质,程度) \ Q<c Y< 0
8{0i,Fs Transaction cycles: revenue, purchases, inventory, etc. W"+*%x
交易周期:收入,采购,库存等。 BpZE +0\BI<aG R)d1]k8 4.Audit evidence x2/\%!mt 审计证据 n=l>d#}$%T Aa-L<wZVPt Obtain sufficient, appropriate audit evidence ^%V'l-}/ 获取足够、适当的审计证据 6lOT5C eJ" ya3A^&: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H=[
eO 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 wgxr8;8`q T;qP"KWZ The audit of specific items yjlX@YXnw 审计的具体项目 yKF"\^`@ @9g$+_"ZT Receivables: confirmation P:vAU8d> 应收帐款:确认 fqA\Rp6Z $L_-U~^ Inventory: counting, cut-off, confirmation of inventory held by third parties o<bZ. t 存货:数量,减值,第三方持有存货的确认 GZ,`? #qY`xH'> Payables: supplier statement reconciliation, confirmation UXwnE@`F 应付帐款:供应商的申明一致,确认
0(A`Ia 0>Iy`>] Bank and cash: bank confirmation t?f2*N: 银行存款和现金:银行的确认 S[(Tpk2_ U;u@\E@2 Auditing sampling Bee`Pp
2 审计抽样 _SdO}AiG "C %<R 5.Review
z ^t6VF M 复核 7p*PDoM6` low
0@+Q Subsequent events ekC
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l 随后发生的事件 _0dm?= \Fg%V> =n.d' %0l'Nuz Hc^q_{}" Going concern !m8MyZ}% 持续关注 OP0KK^# ;:2]++G Management representations v&Xsyb0CaM 与管理层的交涉沟通 E{x<P0 ; hB/4.K ]8 Audit finalization and the final review: unadjusted differences :bt;DJ@ 审核定稿和最后审查:未经调整的差异 |8^53*f ? &iR3]FNI LkYcAY$w 6. Reporting Nki08qZ[ 报告 EQ< qN<uW 学会计论坛bbs.xuekuaiji.com L~9Q7 6w Appendix [Z~h!} 附录 [`pp[J-~7 Audit procedure SR)jJ=R3 审计程序 ,5}%_