1. Assurance engagements and external audit
保证约定和外部审计 n|`L>@aw, 0&$+ CWSM Materiality, true and fair presentation, reasonable assurance `M?C( 物质性,真实公平的描述,合理的保证 gIrVrAV# Fhw:@@= Appointment, removal and resignation of auditors -FA]%Pl<' 审计人员的的任命、免职和辞职 DueQ1+ P Yjxa=CD Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R:SFj!W1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e;8>/G jSbO1 go# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior is&A_C7yg 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |@pJ] L12m ; Engagement letter :_v/a+\n 约定书(委托书) 3f9J!B`n k]FP1\Y 2. Planning and risk assessment hl}@ha4' 规划和风险评估 U1(<1eTyu (9q61zA General principles s>`$]6wPa 一般原则 +f/G2qY!t
|aef$f5 Plan and perform audits with an attitude of professional skepticism v{4K$o 持专业的怀疑态度计划和执行审计工作 9Mo(3M tK)E*! Audit risks = inherent risk ×control risk ×detection risk
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d}cf0 审计风险=内在风险×控制风险×检查风险 i-!Z/,oL 8XtZF,Du Risk-based approach %Y8#I3jVJ 基于风险的办法 n
,sl|hv2U '9cShe Understanding the entity and knowledge of the business w^N xR, 了解商业的实质和知识 `btw*{ .[ qH'T~#S Assessing the risks of material misstatement and fraud YGrmco?G 评估材料错报和舞弊的风险 Y%!3/3T !J
")TP= Materiality (level), tolerable error shjbb 重要性(级别),可容忍误差 eaP,MkK& tU7,nE>p Analytical procedures $/;:Xb=q 分析程序 >-rDBk
;K ^sIxR*C[v Planning an audit X8l[B{| 规划审计工作 |T7 < ! =fa!"$J3 Audit documentation: working papers [/uqH 审计文件:工作底稿 _YzItge* 9d{iq"*R The work of others +r[u4? 其他机构的文件 zOA{S~> j|3p.Cy Rely on the work of experts G]5m@;~l5 依靠专家的工作 Q#NXJvI ~M`-sSjZs Rely on the work of internal audit mmP>Ji 依靠内部审计工作 ("UcjB^62 9%aBW7@SK 3. Internal control B-`d7c5 内部控制 Pe[~kog,TP c!l=09a~a+ The evaluation of internal control systems JK:i- 对内部控制系统的评估 _j t>%v4}4 M]&F1< Tests of control 7+wy`xi 控制测试 [5Zs%!Z;8N ?&?gQ#\N_J Substantive procedures (time, nature, extent) {xb8H 实质性程序(时间,性质,程度) (VeX[*}I E0QrByr_ Transaction cycles: revenue, purchases, inventory, etc. 9xL8 ];- 交易周期:收入,采购,库存等。 0OLE/T<Xv X5i?Bb. %9ef
[,WT 4.Audit evidence TZ8:3ti 审计证据 iX4?5yz~< h^ wu8E Obtain sufficient, appropriate audit evidence #&zNYzI 获取足够、适当的审计证据 ?B>
{rj hh\}WaY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %5<uQc9 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 $g? ]9}p fWo}gH~ The audit of specific items ]6)^+(zU 审计的具体项目 LbX>@2(& @H%)!f]zWt Receivables: confirmation i?"
~g!A 应收帐款:确认 eZpyDw C{ *@6,Sr)_ Inventory: counting, cut-off, confirmation of inventory held by third parties q~_DR4xZ 存货:数量,减值,第三方持有存货的确认 h!l&S2)D` 1&%6sZN Payables: supplier statement reconciliation, confirmation k=D_9_ 应付帐款:供应商的申明一致,确认 ;tK%Q~To TC 7&I
qT Bank and cash: bank confirmation wyF'
B 银行存款和现金:银行的确认 dqd:V$o R+va
go: Auditing sampling g\]2?vY. 审计抽样 <U j~S =[]V$<G'w{ 5.Review
\@IEqm6 复核 V`*N2ztSL f.Wip)g Subsequent events L9(mY `d>" 随后发生的事件 G i1Jl" 37C'knW i=Nq`BoQf (I(?oCQ H?-Byi Going concern KVQ^-^ 持续关注 OR84/^> RsTz3]`yv Management representations &>Zm gz 与管理层的交涉沟通 gumT"x .^ SP}!v5. Audit finalization and the final review: unadjusted differences Y#aL]LxZE 审核定稿和最后审查:未经调整的差异 &Pk #v K&T[F! %H)^k${ 6. Reporting Vf28R,~m 报告 7 'T3Wc 学会计论坛bbs.xuekuaiji.com DxuT23.
( Appendix {J#SpG 7 附录 T'VZ=l[ Audit procedure 9i9'Rd`g 审计程序 is?#wrV=K