1. Assurance engagements and external audit
保证约定和外部审计 vKdS1Dn1 }y+a)2 Materiality, true and fair presentation, reasonable assurance I7|a,Q^f 物质性,真实公平的描述,合理的保证 :c )R6=v wxvVtV{u>| Appointment, removal and resignation of auditors Jzy:^PObT 审计人员的的任命、免职和辞职 f1o^:}5x ga;t`5+d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m)6-D-
&7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /Q#eP m 9nlj{(
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _XrlCLp: d 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 0s}gg[lj XIM?$p^ Engagement letter -,mV~y 约定书(委托书) mc,HliiJ qla=LS\-A+ 2. Planning and risk assessment O0pXHXSAL 规划和风险评估 Z%3)w. ,~l4-x., General principles bsI?=lO 一般原则 -I#<?=0B wn<k"6x Plan and perform audits with an attitude of professional skepticism %,Y^Tp 持专业的怀疑态度计划和执行审计工作 S|yDGT1 W7~OU(}[` Audit risks = inherent risk ×control risk ×detection risk }ri7@HCY4 审计风险=内在风险×控制风险×检查风险 =G'J@[d{d =3;!
5P Risk-based approach ~1,$ 基于风险的办法 w/(2fU ( _71I9V& Understanding the entity and knowledge of the business ;1TQr3w 了解商业的实质和知识 EzCi%>q
oMq:4W, Assessing the risks of material misstatement and fraud p8&rl|z| 评估材料错报和舞弊的风险 >DzW OB poi39B/Vt Materiality (level), tolerable error kCoEdQ_ 重要性(级别),可容忍误差 \[B#dw# BBl9<ne$ Analytical procedures S^i<_?nwg 分析程序 {qS Ye!` f~p[izt Planning an audit x.(Sv]+[ 规划审计工作 np7!y
U <2I<Z'B,e Audit documentation: working papers \9:IL9~F 审计文件:工作底稿 de"+ABR :+fW#: The work of others UX?S#:h 其他机构的文件 *}ZKQ TP=#U^g* Rely on the work of experts 8)}A}x 依靠专家的工作 h~&5; C7
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%T Rely on the work of internal audit )OQih+#?W 依靠内部审计工作 P[Id[}5Pw M_;hfpJZ 3. Internal control nh"LdHqiDB 内部控制 @Y&(1Wl "/\-?YJjw The evaluation of internal control systems Qu|<1CrZj] 对内部控制系统的评估 tW3Nry `ItPTSOi Tests of control gBX
bB9 控制测试 "Za 'K+4 /JP%gD"8 Substantive procedures (time, nature, extent) )TkXdA?. 实质性程序(时间,性质,程度) 0
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< Transaction cycles: revenue, purchases, inventory, etc. Jn1(- 交易周期:收入,采购,库存等。 I h 19&D 'v&f XSo$;q\ 4.Audit evidence G:|=d0 审计证据 )^Md
^\? f9b[0L Obtain sufficient, appropriate audit evidence E#M4{a1 获取足够、适当的审计证据
W}> wRy T_4y;mf!@O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^36m$J $ 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 _
n3" :*E#w"$,j The audit of specific items Cn8w})B 审计的具体项目 "@+r|x P&8QKX3
j^ Receivables: confirmation ?h|w7/9 应收帐款:确认 ':?MFkYC $3:O}X> Inventory: counting, cut-off, confirmation of inventory held by third parties /AUXO] 存货:数量,减值,第三方持有存货的确认 mMtX: lEiOE] Payables: supplier statement reconciliation, confirmation '0E^th#u-0 应付帐款:供应商的申明一致,确认 Qj/.x#T L[p[m~HjG^ Bank and cash: bank confirmation `1U?^9Nf 银行存款和现金:银行的确认 B)(ZRH 3h>56{P Auditing sampling pksF|VS 审计抽样 W*NK-F[ 5R"(4a P 5.Review
; Uf]-uS 复核 9A9yZl t 6 2#dSd}HG Subsequent events HCVMqG! 随后发生的事件 b:>t1S Ul %oN5 jt " ll
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Oxhc!9F Going concern 94x
RKQ} 持续关注 N\WEp?%~ *^-~J/ Management representations Q GQ}I 与管理层的交涉沟通 K\vyfYi 0 P-eC|0 Audit finalization and the final review: unadjusted differences ]W>kbHImz 审核定稿和最后审查:未经调整的差异 Ju
0 (}NKW CYWL@<p, 6. Reporting n{v[mqm^ 报告 xHY#" 学会计论坛bbs.xuekuaiji.com ,Z6\%:/ Appendix G^=C#9c.m 附录 {Kkut?5 Audit procedure .q7|z3@, 审计程序 :")iS?l