1. Assurance engagements and external audit
保证约定和外部审计 (qPZEZKx JBoo7a1 Materiality, true and fair presentation, reasonable assurance X0!48fL* 物质性,真实公平的描述,合理的保证 \H" (*["& VKR6 i Appointment, removal and resignation of auditors ?C $_?Qi 审计人员的的任命、免职和辞职 Pv0+`>): 4tu2%Og)? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^8MgNVoJ) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VFYJXR{ Nm;ka&' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JT_#>', 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 %"KBX~3+Kj wkIH<w|jb Engagement letter }'@*Ol j 约定书(委托书) SnXYq7`t ol:_2G2xQ 2. Planning and risk assessment f3596a 规划和风险评估 $}\.)^[} CX1'B0=\r General principles qY0Ic5wCY 一般原则 #D>8\#53V/ S
8]g'! Plan and perform audits with an attitude of professional skepticism }RyYzm2 持专业的怀疑态度计划和执行审计工作 ^T<<F}@q *sw$OnVb Audit risks = inherent risk ×control risk ×detection risk FvvF4
,e5 审计风险=内在风险×控制风险×检查风险 IzL
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|5FyfDaFBX Risk-based approach ;e[-t/SI 基于风险的办法 1= <Qnmw UnO -? Understanding the entity and knowledge of the business =XWi+') 了解商业的实质和知识 4)"jg[ "urQUpF Assessing the risks of material misstatement and fraud 5q8bM.k\7N 评估材料错报和舞弊的风险 k@wxN!w; cy}2~w&s4 Materiality (level), tolerable error w-\
GrxlbX 重要性(级别),可容忍误差 Z&21gN |\b*p:el Analytical procedures -Ol/r=/& 分析程序 7d9%L}+q fYH%vr) Planning an audit av5lgv)3 规划审计工作 &PGU%"rN N2x\O~7 Audit documentation: working papers hx:x5L> 审计文件:工作底稿 ,I)/ V>u
XLzHm&; The work of others p'_*>%4~ 其他机构的文件 /gPn2e; 8WaVs 6 Rely on the work of experts <)"Mi}Q[)p 依靠专家的工作 fc&4e:Ve !rwv~9I Rely on the work of internal audit Z!ub`coV[ 依靠内部审计工作 Q Zd
,GY5{ ya|7hz { 3. Internal control M#2DI?S@ 内部控制 3g} ]nj:N \E0Uj>9+[ The evaluation of internal control systems d7l0;yR&+ 对内部控制系统的评估 x==%BBnO% QZzi4[-as Tests of control Rb\\6BU0 控制测试 4egq Y0A 6R#
f 8 Substantive procedures (time, nature, extent) U?H!:?,C 实质性程序(时间,性质,程度) $0{c=r9 qL3*H\9N Transaction cycles: revenue, purchases, inventory, etc. UX(#C,qgG 交易周期:收入,采购,库存等。 1'Kn:I V~ZAs+(2Z up`!r;5- 4.Audit evidence dRt]9gIsx 审计证据 R`A@F2 {3!v<CY' Obtain sufficient, appropriate audit evidence XG*Luc-v 获取足够、适当的审计证据 8g&uCv/Uk @R>J\> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W}nD#9tL 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 p)Z$q2L t|d9EC]c( The audit of specific items mmEr2\L 审计的具体项目 vMDV%E S1t Svy bP&i| Receivables: confirmation EubF`w$KWX 应收帐款:确认 De\&r~bTW9 tecCU[O Inventory: counting, cut-off, confirmation of inventory held by third parties |%we@
E 存货:数量,减值,第三方持有存货的确认 i,Yv b
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""u Payables: supplier statement reconciliation, confirmation d z&8$(f, 应付帐款:供应商的申明一致,确认 TDk' fD]}&xc Bank and cash: bank confirmation 8`kK)iCq 银行存款和现金:银行的确认 9:IVSD&"Rf M6[&od Auditing sampling CMI%jyiX 审计抽样 D
]: sR c-(,%0G0 5.Review
P=OHiG\z 复核 yn)K1f^ hjtkq.@ Subsequent events T;IaVMFG|d 随后发生的事件 "k o?AUt =c"`>Vi@d rzsb( bx_`S#*N 3pl/kT.\ Going concern 6-c3v 持续关注
]v{f!r=} [#.E=s+& Management representations UR>zL3 与管理层的交涉沟通 yZj:Kp+7 >7[.
{Y Audit finalization and the final review: unadjusted differences FctqE/>}I 审核定稿和最后审查:未经调整的差异 y-w=4_W d[9c6C:<q e)]9u$x 6. Reporting r({!ejT{U 报告 R
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I 学会计论坛bbs.xuekuaiji.com Ri =>evx Appendix t;!vjac 附录 $1y8gm Audit procedure '/trM %< 审计程序 `xMmo8u4