1. Assurance engagements and external audit
保证约定和外部审计 9|=nV|R'6 -!TcQzHUs Materiality, true and fair presentation, reasonable assurance JYV\oV{ 物质性,真实公平的描述,合理的保证 v9rVpYc" F7T E|LZ Appointment, removal and resignation of auditors 76u{!\Jo/{ 审计人员的的任命、免职和辞职 F;kvH C3}Aq8$6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q-
:4=vkn 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +"uwV1)b" iyj3QLqE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -:SIS`0s 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 TQJF+;% SF< [FM%1 Engagement letter )6{P8k4Zr 约定书(委托书) 0T))>.iu# %[Zz0|A 2. Planning and risk assessment *1bzg/T< 规划和风险评估 =}R~0|^ aZKXD! 4 General principles sPCMckt 一般原则 ?3jdg ]& s$GF 95^ Plan and perform audits with an attitude of professional skepticism 4AHL3@x 持专业的怀疑态度计划和执行审计工作 6Z8l8:r-6 FT.@1/ ) Audit risks = inherent risk ×control risk ×detection risk o56kp3b)b 审计风险=内在风险×控制风险×检查风险 7'OPjtM wmYvD< Risk-based approach |$e:* 基于风险的办法 UX_I6_& O]qPmEj Understanding the entity and knowledge of the business f#P_xn&et 了解商业的实质和知识 _7@z_i_c C[YnrI! Assessing the risks of material misstatement and fraud VAKy^nR5j 评估材料错报和舞弊的风险 bUs|t ?@UAL.y Materiality (level), tolerable error +(mL~td01 重要性(级别),可容忍误差 g.a| c\WH 4#:\?HAu! Analytical procedures a)S7}0|R 分析程序 GuO`jz F *#2Rvt*Ox Planning an audit ;'3]{BGcU 规划审计工作 7Fl-(Nv` /s[DI;M$o Audit documentation: working papers -t4
[oB 审计文件:工作底稿 g
X,9Gh ow.j+<M The work of others /6U
4S>'( 其他机构的文件 xR908+>5 4*M@]J " Rely on the work of experts
p5<2N 依靠专家的工作 !kXeO6X@m Y&~M7TY b Rely on the work of internal audit nbxR"UH 依靠内部审计工作 n93zD*;5 8#59iQl 3. Internal control (p |DcA]BX 内部控制 %
;O}FyP sKfXg`0 The evaluation of internal control systems |(ocD
md 对内部控制系统的评估 8Rxc&`_X )#`H."Z Tests of control "s]y!BLk 控制测试 ow.6!tl0=h 5 =Z!hQ} Substantive procedures (time, nature, extent) )i!^]| $ 实质性程序(时间,性质,程度) |Td5l? ;&?pd"^<_Z Transaction cycles: revenue, purchases, inventory, etc. 9;KJr[FQV 交易周期:收入,采购,库存等。 h^M^7S 1r571B*O HomN/wKh 4.Audit evidence ~O4|KY 审计证据
nY^Nbh0 l4ouZR Obtain sufficient, appropriate audit evidence Vz w PBQ - 获取足够、适当的审计证据 eb!_ie"D ^ vbWRG~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @vs@>CYdz 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
{L0;{ /F~X,lm*~ The audit of specific items +t]Xj1Q 审计的具体项目 U
:lv^QPG 0"4@;e_)> Receivables: confirmation ]d'^Xs 应收帐款:确认 ]k+m=OR{/ T9)wj][ . Inventory: counting, cut-off, confirmation of inventory held by third parties *gu8-7' 存货:数量,减值,第三方持有存货的确认 T[.[
g/` `6Hf&u< Payables: supplier statement reconciliation, confirmation ._<ii 2K' 应付帐款:供应商的申明一致,确认 TzM=LvA 8$}OS- Bank and cash: bank confirmation gyus8#s T 银行存款和现金:银行的确认 c8DZJSO 59!)j>f Auditing sampling N z~"vi(t 审计抽样 )5yj/0oT t ;-L{`mW 5.Review
kx{!b3" 复核 |E|6=%^ Q_4Zb Subsequent events +d39f-[ 随后发生的事件 ^
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=gp:I Going concern 3g'+0tEl 持续关注 ~_ P YNY`" \Ph7(ik Management representations h>3H7n. 与管理层的交涉沟通 ;KcFy@ 6q5 lbkLyp2 Audit finalization and the final review: unadjusted differences y/R+$h(% 审核定稿和最后审查:未经调整的差异 /V^sJ($V$~ g6euXI Y@} FL;3 6. Reporting -p8e 报告 J{~Rxa 学会计论坛bbs.xuekuaiji.com #IX&9 aFB} Appendix hC>wFC 附录 %f!
iHo+Z Audit procedure +,_c/(P 审计程序 kwar}:`