1. Assurance engagements and external audit
保证约定和外部审计 m^5s>hUl z?I+u*rF6 Materiality, true and fair presentation, reasonable assurance
0&f\7z 物质性,真实公平的描述,合理的保证 v)%[ N JXa_&_ Appointment, removal and resignation of auditors ::0aY;D2 审计人员的的任命、免职和辞职 Ko]QCLL dRHlx QUn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p[_Yi0U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m\1VF\ Th_Q
owk Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #`r(zI[ 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 B,w:DX dG"K/| Engagement letter ~@[(U!G 约定书(委托书) (/('n
Y U2VV[e)Z! 2. Planning and risk assessment Ck:#1-t8{ 规划和风险评估 Al=(sHc' ~v^%ze General principles jC#`PA3m= 一般原则 7&=-a|k~ U8EJC
.e&O Plan and perform audits with an attitude of professional skepticism -*rHB&e 持专业的怀疑态度计划和执行审计工作 9e0C3+)CY fFjL
pl Audit risks = inherent risk ×control risk ×detection risk P=&'wblm? 审计风险=内在风险×控制风险×检查风险 GJ.kkTMT Zlr{L]c
Risk-based approach -mE 基于风险的办法 E(7@'d{o q;CayN'I Understanding the entity and knowledge of the business Gv!BB=ir( 了解商业的实质和知识 "w(N62z/ #Tup]czO Assessing the risks of material misstatement and fraud U? {'n#n 5 评估材料错报和舞弊的风险 '.=Wk^,
Ua lv=yz\ Materiality (level), tolerable error UY1JB^J$ 重要性(级别),可容忍误差 sM#!Xl; }DJ|9D^yf Analytical procedures vsu@PuqH 分析程序 }Q47_]5 eo
>/ Planning an audit T
P{>O%b 规划审计工作 R)sp i_[^s:*T Audit documentation: working papers HyZVr2 审计文件:工作底稿 (~q#\ - 3C* P
The work of others R;0W+!fE 其他机构的文件 !w @1!Xpn1 0@II& Rely on the work of experts .jvSAV5B 依靠专家的工作 Uuwq7oFub N$N;Sw Rely on the work of internal audit JZs|~@ 依靠内部审计工作 'LJ %.DJ (eCF>Wh^m 3. Internal control 04I6-}6 内部控制 1zh$IYrd E}xz7u The evaluation of internal control systems R88(dEK 对内部控制系统的评估 }2-[Ki yv f}L>&^I) Tests of control
1m&!l6Jk 控制测试 A8_\2'b NmH}"ndv+ Substantive procedures (time, nature, extent) se<i5JsSV 实质性程序(时间,性质,程度) l-DGy# h+z )ZS:gD Transaction cycles: revenue, purchases, inventory, etc. %Nwyx;>9^K 交易周期:收入,采购,库存等。 EpFIKV! 5W?yj>JR O!#L#u53 4.Audit evidence dAu^{1+2 审计证据 {{^Mr)]5K kGB#2J Obtain sufficient, appropriate audit evidence ?)A]q'
O 获取足够、适当的审计证据 NYSj^k;^(z +Z 93` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o{ ,ba~$.w 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 t-v^-# _9}x2uO~ The audit of specific items H]%mP| 审计的具体项目 C5:dO\?O hW0,5>[7% Receivables: confirmation N:UDbLjw~ 应收帐款:确认 {u(}ED#p zPX=
MfF Inventory: counting, cut-off, confirmation of inventory held by third parties q3,P|&T 存货:数量,减值,第三方持有存货的确认 5~`|)~FA DuTlYXM
2^ Payables: supplier statement reconciliation, confirmation xWC\954 应付帐款:供应商的申明一致,确认 -(4E >)A
E|j` Bank and cash: bank confirmation /{eih]`x( 银行存款和现金:银行的确认 Z-? Iip{ ;55tf
l Auditing sampling wu&|~@_s@ 审计抽样 H3p4,Y}'# 6T{o3wc; 5.Review
u7WTSL% 复核 e 5WdK bMK#^ZoH Subsequent events Vz7w{HY 随后发生的事件 J{GFb ZbZAx:L \dp9@y[^ Ovaj":L a0V8
L+v( Going concern g|GvJ)VX 持续关注 w]o:c(x@ &9RW9u " Management representations /VhE<}OtH 与管理层的交涉沟通 ~n8*@9[ [T.(MbP Audit finalization and the final review: unadjusted differences \Age9iz& 审核定稿和最后审查:未经调整的差异 ^ R
cIE ( ])$."g ,<^tsCI 6. Reporting aowPji$H 报告 9d,]_l.sB 学会计论坛bbs.xuekuaiji.com 7{kpx
$:_ Appendix
bgzT3KZ 附录 0bnVIG2q Audit procedure LAK-!!0X 审计程序 <QkN}+B=