1. Assurance engagements and external audit
保证约定和外部审计 o$-!E(p BV01&.<| Materiality, true and fair presentation, reasonable assurance 'vUx4s 物质性,真实公平的描述,合理的保证 Zjx:1c= b 9WhZ=
Xk Appointment, removal and resignation of auditors k(.6K[b 审计人员的的任命、免职和辞职 P\R#!+FgW8 !*@sX7H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mIX[HDy:V$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t\%gP@? ;VAHgIpx; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Au-h#YV 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 R:t>PFwo vMB`TpZ Engagement letter eAD uk!Iq 约定书(委托书) 5g(`U+,*( I?_YL* 2. Planning and risk assessment YXr" 规划和风险评估 qoXncdDHZ aEW sru General principles r1)@ 7Nt 一般原则 yMoV|U6 ckTk2x
PQ Plan and perform audits with an attitude of professional skepticism X|w[:[P 持专业的怀疑态度计划和执行审计工作 ,_(AiQK K7CrRT3>6 Audit risks = inherent risk ×control risk ×detection risk V"`t*m$ 审计风险=内在风险×控制风险×检查风险 ?]]d
s] zZax![Z Risk-based approach [R~`6 基于风险的办法 vRQ7=N{3 H${5pY_M Understanding the entity and knowledge of the business ?' :v):J} 了解商业的实质和知识 /:OSql5K*< B<" `<oG@| Assessing the risks of material misstatement and fraud *lT: P- 评估材料错报和舞弊的风险 gx',~ C6T?D5 Materiality (level), tolerable error tr t^o 重要性(级别),可容忍误差 NB|yLkoDyI (:P-ef$]C Analytical procedures ^L@2%}6b` 分析程序 iUua!uC p&nPzZQL( Planning an audit Sb& $xWL 规划审计工作 GWvw<`4 PV\aQO.mo Audit documentation: working papers Y%1 94fY$ 审计文件:工作底稿 zv8AvNDK [ u.r]\[J The work of others "h'+!2mf 其他机构的文件 Lq6R_udp 1R+/T Rely on the work of experts 3~o#1*-> 依靠专家的工作 Ap<kK0#h n,_q6/! Rely on the work of internal audit #{DX*;1m 依靠内部审计工作 !5}u \ ,|RN?1 ?U 3. Internal control 45aUz@ 内部控制 o<8('j
nUy. gAb The evaluation of internal control systems psFY=^69o 对内部控制系统的评估 n LD1j G=ly . Tests of control bQlv b 控制测试 Oe~x,=X) pRys 5/&v Substantive procedures (time, nature, extent) e"D%eFkDW 实质性程序(时间,性质,程度) )p^" J| x=M%QFe Transaction cycles: revenue, purchases, inventory, etc. ?bH&F 交易周期:收入,采购,库存等。 /f}!G [Xyu_I-c <%iRa$i5 4.Audit evidence 8= kwc 审计证据 }Be;YIhG !*eDT4a Obtain sufficient, appropriate audit evidence [2$mo;E? 获取足够、适当的审计证据 _@5|r|P> }NJKkj? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B{ A b# 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 ;0vCZaEF B%^W$7
q The audit of specific items %;eD.If} 审计的具体项目 7M/v[dwL \'Q rJ ?D Receivables: confirmation U
#C@&2 应收帐款:确认 Fd86P.Df 2z9s$tp Inventory: counting, cut-off, confirmation of inventory held by third parties #PkZi(k
hv 存货:数量,减值,第三方持有存货的确认 jP{&U&!i F1)5"7f Payables: supplier statement reconciliation, confirmation x fa- 应付帐款:供应商的申明一致,确认 X`6"^
xme xwF mY'o Bank and cash: bank confirmation Lc#GBaJ 银行存款和现金:银行的确认 "vka7r x:K~?c3 Auditing sampling w7@TM%nS 审计抽样 KTq+JT u uc>":V 5.Review
:pfLa2f+ 复核 -tZ~&
1" M>_vsI^I' Subsequent events d%za6=M 随后发生的事件 I`f5)iF?0 02_+{vk! Qhq' %LR IIG9&F$G n_
4 r'w Going concern kV+%(Gl8 持续关注 `/O AgV"` AP1&TQ,& Management representations =%B5TBG 与管理层的交涉沟通 4{@{VsXN
i\,I)S%yJ Audit finalization and the final review: unadjusted differences B<Q)z5KK 审核定稿和最后审查:未经调整的差异 oY4^CGk= Fw S>V2R 3vs{*T" 6. Reporting <2E|URo,# 报告 rz0)S
py6 学会计论坛bbs.xuekuaiji.com {h=gnR-9 Appendix :r>^^tGT! 附录 Cz)&R^ Audit procedure Ptc+ypTu 审计程序 ]rv4O@||w