1. Assurance engagements and external audit
保证约定和外部审计 V0
OT _F !7[Rhk7bW Materiality, true and fair presentation, reasonable assurance +xtR`Y" 物质性,真实公平的描述,合理的保证 <?iwi[S y3C$%yv0 Appointment, removal and resignation of auditors }+f@$L
审计人员的的任命、免职和辞职 }u..m$h %!1:BQ,p,i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %S4pkFR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :j,e0#+sA ;zvg] % Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yq>3IS4O 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >?A3;O] TXQ
Y&7 Engagement letter |+i?FYA\ 约定书(委托书) eJ!a8 r@(hRl1k' 2. Planning and risk assessment R|AGN*. 规划和风险评估 21U,! mYzq[p_|j General principles A5gdZZ'x 一般原则 N~ XzgI yN~: 3 Plan and perform audits with an attitude of professional skepticism "-TIao# 持专业的怀疑态度计划和执行审计工作 R:v`\ t=ry\h{Pc Audit risks = inherent risk ×control risk ×detection risk eESJk14 审计风险=内在风险×控制风险×检查风险 aKC3T- l4d2i;4BK Risk-based approach iwfv t^ 基于风险的办法 %8+'L4 Re
b^w, Understanding the entity and knowledge of the business rT
~qoA\ 了解商业的实质和知识 BY$%gIB6> l$Y7CIH Assessing the risks of material misstatement and fraud ,saf"Ed= 评估材料错报和舞弊的风险 Jj'~\j !W8'apG&[ Materiality (level), tolerable error T{j&w% (z 重要性(级别),可容忍误差 =GjxqIv /5_!Y>W Analytical procedures (byFr9z 分析程序 MqI!i> fF8g3|p: Planning an audit mOyBSOad4 规划审计工作 "Gxf[6B kf$0}T` Audit documentation: working papers W%.Kr-[?`o 审计文件:工作底稿 8<6;X7<- [ua{qJ9 The work of others OY6lt.t 其他机构的文件 pFD L5 Z%MP:@z Rely on the work of experts l23
#"gGb 依靠专家的工作 qGgT<Rd~1 r>`65o Rely on the work of internal audit qMz0R\4
依靠内部审计工作 8fJ- XFK$: 1NT@}j~/ 3. Internal control mg*[,_3q33 内部控制 a3037~X 1<
;<? The evaluation of internal control systems }dE0WJcO 对内部控制系统的评估 nYMdYt04sl B}YB%P_CWs Tests of control _
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控制测试 y#^d8
}+ (J~n|hA2/D Substantive procedures (time, nature, extent) A3 bE3Fk$ 实质性程序(时间,性质,程度) HkEfBQmh a!P?RbW Transaction cycles: revenue, purchases, inventory, etc. _bn*B$ 交易周期:收入,采购,库存等。 ,)nO \:\rkc9LI O[;>Y'zqC% 4.Audit evidence /N7j5v( 审计证据 ">lu8F }^^X-_XT Obtain sufficient, appropriate audit evidence )avli@W-3j 获取足够、适当的审计证据 TB4|dj-% 4E}/{1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }i./, 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 kA{[k EV z>#GC The audit of specific items cRK1JxU 审计的具体项目 G0|j3y9$ B3]q*ERAo Receivables: confirmation a8FC#kfq 应收帐款:确认 egxh u!];RHOp| Inventory: counting, cut-off, confirmation of inventory held by third parties lh&Q{t(+8 存货:数量,减值,第三方持有存货的确认 &%}6&PWi (qnzz!s Payables: supplier statement reconciliation, confirmation 34Q l7LQp[ 应付帐款:供应商的申明一致,确认 Oj6 - a1_7plg Bank and cash: bank confirmation Zx7Y ,0 银行存款和现金:银行的确认 Ua)ARi % aRdzXq#x Auditing sampling fa;\4# 审计抽样 ?`
,<l#sj 0{j]p^'< 5.Review
Jc"xH~, 复核 MJd!J]E6 nc!P
!M Subsequent events h
W6og)x 随后发生的事件 /\V
-1 7- ^+^#KC8]W nxkbI:+t V<Q''%k j{U?kW{o Going concern a.#`> 持续关注 BMkN68q bf|s=,D Management representations fwK5p?Xhm 与管理层的交涉沟通 YD_hg#=n 3,=97Si= Audit finalization and the final review: unadjusted differences oW3j|V 审核定稿和最后审查:未经调整的差异 _SC{nZ[ :a
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5 6. Reporting $8vZi
B!" 报告 9AO`Zk{/Ez 学会计论坛bbs.xuekuaiji.com zgXg-cr Appendix DJvmwFx 附录 VPoA,;Y"- Audit procedure jT>G8}h 审计程序 d(9ZopJrQ