1. Assurance engagements and external audit
保证约定和外部审计 qMBEJ<o ?3iN)*Ut Materiality, true and fair presentation, reasonable assurance wS:`c
J 物质性,真实公平的描述,合理的保证 -dUXd<=ue Sa6YqOel@ Appointment, removal and resignation of auditors %U97{y 审计人员的的任命、免职和辞职 \'nE
{ ~^eC?F(
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .ityudT< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p*Hf<)} LFQPysC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7q^a@5f BG 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 .-p?skm=a 072`i46 Engagement letter Fw"x4w 约定书(委托书) LS1}j WU! pkA(\0E8 2. Planning and risk assessment Qhn>aeW, 规划和风险评估 YW-Ge @,q<][q General principles O@KAh5EB 一般原则 Y{m1\s/ o FBI^}^#_ Plan and perform audits with an attitude of professional skepticism
^eqq|(<K 持专业的怀疑态度计划和执行审计工作 0OVxx>
p/x mY]R~: Audit risks = inherent risk ×control risk ×detection risk k5GJ
rK+ 审计风险=内在风险×控制风险×检查风险 &eX^ll g*:f#u5
Risk-based approach %X Wb|-= 基于风险的办法 XE*#5u8t mv9@Az9 Understanding the entity and knowledge of the business e5cvm
UF_W 了解商业的实质和知识 *s"{JrG`O :U#4H;kk~j Assessing the risks of material misstatement and fraud knu>{a} 评估材料错报和舞弊的风险 ;KW}F| +t;j5\HS Materiality (level), tolerable error V8J!8=2 重要性(级别),可容忍误差 y+a]?`2 Y!nE65 Analytical procedures &1Idv}@! 分析程序 r;&rc:?A [,p[%Dza Planning an audit ucC'SS 规划审计工作 'd=B{7k@ 5ayH5=(t Audit documentation: working papers W-@}q}A 审计文件:工作底稿 "zBYhZr -*C+z!?BP The work of others 1C\[n(9 其他机构的文件 _n_|skG ]W 6!Xw)[ Rely on the work of experts "EC,#$e%ev 依靠专家的工作 IG~d7rh" 5J8U] :Y) Rely on the work of internal audit =P<7tsSuoK 依靠内部审计工作 >`c-Fqk 2q.J1:lW 3. Internal control ,v+~vXO&\ 内部控制 '}NQ`\k 3)+}2 The evaluation of internal control systems Qf}b3WEAI 对内部控制系统的评估 ey>V^Fj Aaq!i*y Tests of control re\&'%~K 控制测试 $@cg+Xrg1 D^9r#& Substantive procedures (time, nature, extent) -%^KDyZ<& 实质性程序(时间,性质,程度) I='S). n[pW^&7x Transaction cycles: revenue, purchases, inventory, etc. aI:G(C?jm 交易周期:收入,采购,库存等。 d@-bt s&3 V8.o}BWY A~Ov( 4.Audit evidence U6@j=|q 审计证据 ZkZTCb`/l (:]on^| Obtain sufficient, appropriate audit evidence oO8V0VE\ 获取足够、适当的审计证据 <Sx-Ca7 }?jL;CCe Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4:p+C-gs 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 `Al( AT(p gIfl}Jat The audit of specific items Lx:O Dd 审计的具体项目 BHh%3Q yY$:zc"J Receivables: confirmation 9,`eYAu 应收帐款:确认 -_RMiGM?T _Hn-bp[?> Inventory: counting, cut-off, confirmation of inventory held by third parties i?&g;_n^ 存货:数量,减值,第三方持有存货的确认 .Bu?=+O~ 3;6Criq} Payables: supplier statement reconciliation, confirmation z\fmwI 应付帐款:供应商的申明一致,确认 ')Drv)L
!Z*2X
^ Bank and cash: bank confirmation ir%?J&C+t 银行存款和现金:银行的确认 \,i?WgWv l|c# Auditing sampling P<@V 审计抽样 1\_S1ZS
mPy=,xYyC 5.Review
D@5AI
]( 复核
;LM,<QJ 2/K38t'- Subsequent events &xG>"sJ 随后发生的事件 451TTqc WML%yO\.; K(+ ~#$|-~ !z7j.u`Y `c zL$tN<P Going concern 7r?
s)ZV 持续关注 I'M,p<B G G]4g)O5 Management representations *TEgV 与管理层的交涉沟通 y()7m/ Bg?f}nu7 Audit finalization and the final review: unadjusted differences j~d<n_ 审核定稿和最后审查:未经调整的差异 Yz?4eSa/ Q,#
) b'Scoa7@' 6. Reporting QN!$4 1A?{ 报告 O(~74:#* 学会计论坛bbs.xuekuaiji.com f,ajo
Appendix b42"Y,sbB 附录 )zzK\I6/EQ Audit procedure .]_
(>^6 审计程序 Gy+
/P6