1. Assurance engagements and external audit
保证约定和外部审计 :~0^ib<v; XTi0,e]5{u Materiality, true and fair presentation, reasonable assurance r0?hX 物质性,真实公平的描述,合理的保证 [A%e6 sjkKaid
Appointment, removal and resignation of auditors a'>$88tl 审计人员的的任命、免职和辞职 giSG 6'WA ?ck^? p7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qy42Y/8' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TReM8Vd P/gb+V=g! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |S>J<]H
p 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 lU50.7<08 }^GV(]K Engagement letter BJO~$/R?v 约定书(委托书) r"u(!~R c
&Su d, & 2. Planning and risk assessment 0LHiOav 规划和风险评估 ]
/VIff Y9H *S*n General principles GdfKxSO 一般原则 IYM@(c@ld0 tEWj}rX Plan and perform audits with an attitude of professional skepticism {HRxyAI! 持专业的怀疑态度计划和执行审计工作 5rHnU<H@y XvzV
lKL Audit risks = inherent risk ×control risk ×detection risk R0YC:rAt 审计风险=内在风险×控制风险×检查风险 ^?^|Y?f2P?
wkZ2Y-#=' Risk-based approach WEV{C(u<k! 基于风险的办法 [@. jL0> Y^*$PED? Understanding the entity and knowledge of the business p3A-WK|NX 了解商业的实质和知识 ++{+
#s6 s<r.+zqW Assessing the risks of material misstatement and fraud :J4C'N 评估材料错报和舞弊的风险 IrwF
B A$"$`)P! Materiality (level), tolerable error : .w'gU_ 重要性(级别),可容忍误差 -_4jJxh=OB \$HB~u%dr Analytical procedures 7jg(j~tQ 分析程序 p2NB~t7Z 1\608~ZH
Planning an audit %{VI-CQ 规划审计工作 ]MA)='~ I{g2q B$6 Audit documentation: working papers sImxa`kb 审计文件:工作底稿 em9]WSfZ@` e/ % ; The work of others \FY De 其他机构的文件 U/&qV"Ih Jp*AIj Rely on the work of experts J%[N- 依靠专家的工作 "$"mWF- <ZvPtW Rely on the work of internal audit UUEDCtF) 依靠内部审计工作 zUgkY`]:BJ -K'84 bZ 3. Internal control rnBeL _8 C 内部控制 e"H+sM26- eWk2YP! The evaluation of internal control systems yExyx?j. 对内部控制系统的评估 [c!vsh]^ ZG[0rvW Tests of control |v'5*n9 控制测试 +#db_k BHE =Zo Substantive procedures (time, nature, extent) rHdP4: n 实质性程序(时间,性质,程度) wkpVX*DfRE U)%u`C0 Transaction cycles: revenue, purchases, inventory, etc. MGC0^voe 交易周期:收入,采购,库存等。 -Jrc'e
4K sF3
l##Wv 9a Ps_|C 4.Audit evidence fU~y481A 审计证据 !9cP NIi i@j ?< Obtain sufficient, appropriate audit evidence k 5r*?Os 获取足够、适当的审计证据 tJ_@AcF K~%5iVO~\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cWy0N 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 p[VCt" j z}N^`_ * The audit of specific items %t|2GIu 审计的具体项目 C)^\?DH `/Jr8J_ Receivables: confirmation $/#) 应收帐款:确认 so&3A&4cL kRa$jD^? Inventory: counting, cut-off, confirmation of inventory held by third parties cW/~4.v$ 存货:数量,减值,第三方持有存货的确认 I,?LZ_pK Y tj>U Payables: supplier statement reconciliation, confirmation {cHTg04 应付帐款:供应商的申明一致,确认 \`9|~!,Ix7 *YOnX7*Km Bank and cash: bank confirmation ^n5QKHD 银行存款和现金:银行的确认 /38Pp% Ec/+ 9H6g Auditing sampling ;.m[&h 0 审计抽样 HY#("=9< h +mPB?5 5.Review
$4)guG) 复核 =n?@My?; ^w}Ib']X Subsequent events T js{
)r9 随后发生的事件 X
KeK;+ ,\RC gc )p](*Z^
6UP3Ij iU|C<A%Hh Going concern \s rOU| 持续关注 KiHAm|, tXGcwoOB Management representations ECfY~qK 与管理层的交涉沟通 TK1MmL Gwk@X/q Audit finalization and the final review: unadjusted differences V:np cKpu 审核定稿和最后审查:未经调整的差异 2!`Z3>Oa TJa%zi
$>`8'
I 6. Reporting +eat,3Ji 报告 "K]4j]yU 学会计论坛bbs.xuekuaiji.com ~_6rD`2cJ Appendix PkO(Y! 附录 I*t}gvUt9 Audit procedure D^4V"rq 审计程序 'a9.JS[pj