1. Assurance engagements and external audit
保证约定和外部审计 p [C
9g )&1v[]%S Materiality, true and fair presentation, reasonable assurance MWv@]P_0p! 物质性,真实公平的描述,合理的保证 TxPFl7,r ^\ x'4!W Appointment, removal and resignation of auditors \.mVLLtG 审计人员的的任命、免职和辞职 D ;> 7y}\ =6dAF"b) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IQO|)53) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,<%uG6/",g )ovAG O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $~b6H]"9 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 JI.=y5I D-BT`@~l Engagement letter 6U ! P8q 约定书(委托书) / rc[HbNg. @bA5uY! 2. Planning and risk assessment
d78 [(; 规划和风险评估 oM!&S'M/ ({j8|{)+ General principles IADHe\. 一般原则
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I Plan and perform audits with an attitude of professional skepticism e El)wZ,A 持专业的怀疑态度计划和执行审计工作 MMFg{8 s<{ Hu0K$ Audit risks = inherent risk ×control risk ×detection risk 5bt>MoKxv 审计风险=内在风险×控制风险×检查风险 pZ>yBY?R8> &NBH'Rt Risk-based approach cZBXH*-M! 基于风险的办法 nv_v FK R#hy2kA Understanding the entity and knowledge of the business !0@4*>n 了解商业的实质和知识 &qS%~h%2
5c]:/9& Assessing the risks of material misstatement and fraud wU+r]SK@ 评估材料错报和舞弊的风险 ~".@mubt1$ vT EqT Materiality (level), tolerable error C})D
vh 重要性(级别),可容忍误差 xw9ZRu<z 7{}E{/ Analytical procedures Fy{yg]O" 分析程序 R0INpF
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u Planning an audit P_5aHeiJ 规划审计工作
Eto"B" G~1;_' Audit documentation: working papers X\Bl?
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审计文件:工作底稿 INr1bAe$ 'UsR/h5T The work of others XA!a^@<H 其他机构的文件 L-w3A:jk <u\Hy0g Rely on the work of experts mzK0$y#*o 依靠专家的工作 zTcz+3x by>%}#M Rely on the work of internal audit 7=Muq]j2 依靠内部审计工作 X "7CN Td Acw`ytV 3. Internal control "?zWCH 内部控制 cIw X sx
sR9$=91` The evaluation of internal control systems F&6#j 对内部控制系统的评估 u9f^wn &Gh,ROo4 Tests of control zU!{_Ao9 控制测试 nKGQU,C [`GSc6j Substantive procedures (time, nature, extent) 1TQ?Fxj 实质性程序(时间,性质,程度) eWDXV-xD AF#:*<Ev Transaction cycles: revenue, purchases, inventory, etc. ~Yd[&vpQ 交易周期:收入,采购,库存等。 XDCm :<P4=P P Ij(<(y{?Q1 4.Audit evidence my A;Y 审计证据 f)_<Ih\/7_ -
2L(])t6 Obtain sufficient, appropriate audit evidence YxM\qy{Vr 获取足够、适当的审计证据 1!^BcrG.
h/tCve3Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H"/J R 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 d=bKNA90 \L(jNN0_R The audit of specific items neu+h6
#H 审计的具体项目 @2"3RmYLo TQO|C? Receivables: confirmation AVjRhe 应收帐款:确认 y0p=E^QM AHs%?5YTY; Inventory: counting, cut-off, confirmation of inventory held by third parties 1SjVj9{: 存货:数量,减值,第三方持有存货的确认 'df@4} 9 /4Wf\
Zu Payables: supplier statement reconciliation, confirmation fh`Y2s|:7R 应付帐款:供应商的申明一致,确认 Xd:{.AXW %BC%fVdP Bank and cash: bank confirmation #D_Ti%.^} 银行存款和现金:银行的确认 1L::Qu%E YMu#<ZG Auditing sampling GImPPF 审计抽样 h
i!K-_Uy UhW{KIW 5.Review
nq?+b >// 复核 |[n\'Xy;{ R^`}DlHX Subsequent events LIG@` 随后发生的事件 #tZ!D^GQHq !PoyM[Z"f 4e>f}u5 BywEoS LNJKf6: Going concern ^?fsJ 持续关注 Ch?yk^cY fASklcQ Management representations s@~3L 与管理层的交涉沟通 "oxUKT H$ nzyooh Audit finalization and the final review: unadjusted differences 4}D&=0IZ 审核定稿和最后审查:未经调整的差异 4wKCzPy vULDKJNHX EUt2S_2P 6. Reporting pWzYC@_W
报告 Mm8_EjMp 学会计论坛bbs.xuekuaiji.com R5b,/>^'A Appendix 1sza\pR< 附录 +>1Yp"> ? Audit procedure 8ZV!ld 审计程序
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