1. Assurance engagements and external audit
保证约定和外部审计 FA)ot)] g'7
\WQ Materiality, true and fair presentation, reasonable assurance .ve_If-Hg 物质性,真实公平的描述,合理的保证 Q<;EQb# 3%1wQXr0 Appointment, removal and resignation of auditors .FgeAxflP 审计人员的的任命、免职和辞职 +ZW>JjP* rOt{bh6r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qCfEv4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <3@nv% 9"+MZ$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FZ+2{wIV^ 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 ~/-SKGzo- xZ;eV76 Engagement letter 0=6mb]VUi= 约定书(委托书) )D6i {I0 [7gz?9VyLF 2. Planning and risk assessment xt pY* 规划和风险评估 #-G@ p R=E4Sh General principles %M'`K 一般原则 o4EY2 Q5Nbu90 Plan and perform audits with an attitude of professional skepticism kwT)j(pp< 持专业的怀疑态度计划和执行审计工作 Cy6!?Mik qp6'n&^& Audit risks = inherent risk ×control risk ×detection risk P[q>;Fx* 审计风险=内在风险×控制风险×检查风险 z[QDJMt> 9=]HOUn Risk-based approach #TR!x,Hc 基于风险的办法 V'W*'wo nKr'cb Understanding the entity and knowledge of the business x,10o 了解商业的实质和知识 *qSvSY* {Hl(t$3V` Assessing the risks of material misstatement and fraud 2ns,q0I
A 评估材料错报和舞弊的风险 <5pNFj}0;X >h#juO" Materiality (level), tolerable error !J#P'x0 重要性(级别),可容忍误差 kJf0..J[#< e4Y+u8gT Analytical procedures *f;$5B#^ 分析程序 *kK +Nvt8s <|Lz#iV37 Planning an audit Tb?X KO, 规划审计工作 ]oSx]R>{f JJWPte/ Audit documentation: working papers 4vG-d)"M2 审计文件:工作底稿 exiu;\+j H.{F
w j4 The work of others M*3G 其他机构的文件 x
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F lrKT?siB Rely on the work of experts ,~Xe#eM 依靠专家的工作 F#<:ZByjJ@ YB 7A5 Rely on the work of internal audit i>h3UIx\ 依靠内部审计工作 86-Rm ~b)X:ku 3. Internal control (VN'1a ( 内部控制 t/O^7)% L,#YP#O,j The evaluation of internal control systems Y1sK sdV 对内部控制系统的评估 }DjVZ48 M=;csazN Tests of control v*GS>S 控制测试 8w[O% N5 ; z5E Substantive procedures (time, nature, extent) (9aOET>GG 实质性程序(时间,性质,程度) i{$P.i/& yY UAH- Transaction cycles: revenue, purchases, inventory, etc. CStNCBZ|\ 交易周期:收入,采购,库存等。 l6WEx
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7G 4.Audit evidence |iBf6smF 审计证据 W9c&"T9JT Y&=DjKoVh Obtain sufficient, appropriate audit evidence 9x4z m 获取足够、适当的审计证据 uQ[,^Ee&/ [&&#~gz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $X)|`$#pL# 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 |#cqxr " By7lSbj The audit of specific items vS5}OV 审计的具体项目 aDX&j2/ 3
I%N4K4 Receivables: confirmation RXAE
jzf 应收帐款:确认 C,>n JLWm9c+UTG Inventory: counting, cut-off, confirmation of inventory held by third parties 8(K:2 存货:数量,减值,第三方持有存货的确认 1:T"jsWw !fAvxR Payables: supplier statement reconciliation, confirmation #M
w70@6 应付帐款:供应商的申明一致,确认 L6nsVL& wY\,b*x Bank and cash: bank confirmation *(r9c(x a 银行存款和现金:银行的确认 N@<-R<s^ _ti^i\8~ Auditing sampling }eZ\~2 审计抽样 |;Jt*
_ V!]|u ^4I 5.Review
Zi}h\R a 复核 3*%+NQIj ,Q Ge=Exn Subsequent events 85|u;Fxf 随后发生的事件 4
j'rbbs/ A~E S{Zkh Ei]SksV>* F)eP55C6 ;DZj.|Sj+ Going concern p(GI02|n 持续关注 w0$+v/ `:r-&QdU o Management representations 5GJkvZtFY 与管理层的交涉沟通 l>
H'PP~ 7vPGb:y Audit finalization and the final review: unadjusted differences 16I[z+RG 审核定稿和最后审查:未经调整的差异 X04LAYY_u 67T.qX2I$ P;gd!Yl<- 6. Reporting \A\?7#9\ 报告 y[jp)&N` 学会计论坛bbs.xuekuaiji.com c1_Zi Appendix 4n(w{W> 附录 ea$. + Audit procedure @ kv~2m 审计程序 9CwtBil<#g