1. Assurance engagements and external audit
保证约定和外部审计 mKg~8q 3
4aRYz\yT= Materiality, true and fair presentation, reasonable assurance r?Vob}'Pt] 物质性,真实公平的描述,合理的保证 +G~b-} %(E6ADB Appointment, removal and resignation of auditors C {))T5G 审计人员的的任命、免职和辞职 U:>O6" 8+gn
Wy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !|!V}O 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,]d}pJ}PX` mF1oY[xa_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &jJgAZ! 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[V%59#{Z "FU|I1Xz Engagement letter 3FdoADe{{ 约定书(委托书) g41LpplX >3bpa<M_ 2. Planning and risk assessment *M*k-Z':.* 规划和风险评估 [B4?Z-K% 0nS6<: General principles jsR1jou6 一般原则 ()?)Ybqss WO{N@f^ Plan and perform audits with an attitude of professional skepticism wFvilF
V 持专业的怀疑态度计划和执行审计工作 mVkn~LD:0 *<hpq) Audit risks = inherent risk ×control risk ×detection risk , ^n
Ui c 审计风险=内在风险×控制风险×检查风险 8,R]R= {p-%\nOC Risk-based approach #0R;^#F/ 基于风险的办法 =4[zt^WX" ReRRFkO"2 Understanding the entity and knowledge of the business L?P8/]DGp 了解商业的实质和知识 a'\`Mi@rb
n33SWE( Assessing the risks of material misstatement and fraud
`DwlS!0 评估材料错报和舞弊的风险 <7p2OPD !y),| #7P Materiality (level), tolerable error :K&hGZ+5 重要性(级别),可容忍误差 zx!1jS T/3UF Analytical procedures 2::T, Z 分析程序 Rl(b tr1w N*x gVj* Planning an audit 56)B/0= 规划审计工作 ]}B&-Yp =19]a Audit documentation: working papers i2*nYd`K 审计文件:工作底稿 t.w?OyO }'{(rU The work of others &K4o8Qz 其他机构的文件 Ue%0.G|<W BgRiJFa.d[ Rely on the work of experts bw4b'9cK 依靠专家的工作 JWBWa- wO"Q{oi+ Rely on the work of internal audit Tx xc-$z 依靠内部审计工作 U` U/|@6 u
Qj#U
m8 3. Internal control rS
jC/O&b 内部控制 ]_Qc}pMF& Oe#k|
The evaluation of internal control systems <omz9d1 对内部控制系统的评估 #4Z$O( xXbW6aI" Tests of control irm8z|N- 控制测试 GwvxX&P VjnSi Substantive procedures (time, nature, extent) &sRyM'XI 实质性程序(时间,性质,程度) Ia\Nj
_-%L q&M;rIo? Transaction cycles: revenue, purchases, inventory, etc. *dTw$T# 交易周期:收入,采购,库存等。 x4.
#_o& X4TUi8ht!] Qw^tzP8 4.Audit evidence .{}t[U 审计证据 J@5 OZFMZ |&'*Z\*ya Obtain sufficient, appropriate audit evidence v
ipmzg(S 获取足够、适当的审计证据
>5j/4Ly i||YD-hkK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8}0
D? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 zEGwQp< 94R+S-|P The audit of specific items =f["M=)ZJ 审计的具体项目 _
&M>f? l }_;nln?t( Receivables: confirmation WZMsmhU@T 应收帐款:确认 XC$~! r
{8 Inventory: counting, cut-off, confirmation of inventory held by third parties &zT~3>2 存货:数量,减值,第三方持有存货的确认 Jq!($PdA "gO5dZ\0 Payables: supplier statement reconciliation, confirmation ]+Vcu zq/ 应付帐款:供应商的申明一致,确认 ]+lr )ad-s Bank and cash: bank confirmation }lY-_y 银行存款和现金:银行的确认 `MD/CFl4 oHYD6qJX{ Auditing sampling <(^pHv7Q 审计抽样 ,>^~u E%e-R6gl 5.Review
4EK[g
M8 复核 3)ip@29F .jKO 6f Subsequent events mvw:E_ 随后发生的事件 e'6?iLpy 26**tB< ' 4"L;){:L
pGFocw g :EU\ Going concern RoTT%c P_ 持续关注 Px8E~X<@ AM[:Og S Management representations 4L0LT>'M\ 与管理层的交涉沟通 $CmTsnR1#y ~IXfID!8 Audit finalization and the final review: unadjusted differences twn@~$ 审核定稿和最后审查:未经调整的差异 ^#o.WL%4/B Ixw,$%-]y6 )&9RoW()? 6. Reporting :-Pj )Y{I 报告 tu'M YY 学会计论坛bbs.xuekuaiji.com by<2hLB9Q Appendix $d"+Njd 附录 6yb<4@LOb Audit procedure UO wNcY 审计程序 sF$m?/Kt