1. Assurance engagements and external audit
保证约定和外部审计 LDx1@a|83
N!{('po Materiality, true and fair presentation, reasonable assurance ^,qi`Tk 物质性,真实公平的描述,合理的保证 N\BB8<F <x *.M"6? Appointment, removal and resignation of auditors 9])dLL0 审计人员的的任命、免职和辞职 jIaAx_ l`4hWs\I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z`Rrv$M! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V*"-@ Gk
g)\ 3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tU.Y$
%4 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 {}y"JbXMj tI ~.3+F Engagement letter $i;%n1VBg 约定书(委托书) q ^Un,h64t >hQeu1 ~W 2. Planning and risk assessment ozy~`$;c 规划和风险评估 xy5&}_Y 8GgZAu'X General principles h(l4\) 一般原则 aSkH<5i`v Ru9QQaHE Plan and perform audits with an attitude of professional skepticism DD{-xCCR 持专业的怀疑态度计划和执行审计工作 ZxFRE#y~2 SfLZVB Audit risks = inherent risk ×control risk ×detection risk c@>Tzk%?" 审计风险=内在风险×控制风险×检查风险 F !g>fIg V(3^ev/ Risk-based approach 3|x*lmit 基于风险的办法 wc`UcGO +}[M&D Understanding the entity and knowledge of the business 589hfET 了解商业的实质和知识 0A9llE R~
n[g Assessing the risks of material misstatement and fraud W;!OxOWZJ 评估材料错报和舞弊的风险 N@6+DHt cNOtfn6?F Materiality (level), tolerable error ;+jz=9Q- 重要性(级别),可容忍误差 9K,PT.c &m[ZpJ9 Analytical procedures
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分析程序 |Lf>Z2E Pfi|RTX$'* Planning an audit "%]<Co<S 规划审计工作 |iSd< n<q1itjD Audit documentation: working papers 4:wVT
;?a 审计文件:工作底稿 *Cf5D6=Q |z1er"zR) The work of others /5M0[C E 其他机构的文件 o_ng{SL ~P!
\;S Rely on the work of experts +guCTGD: 依靠专家的工作 69< <pm,m FJ-X~^ Rely on the work of internal audit lEAf\T7 依靠内部审计工作 M]|tXo$? 9B3+$uP 3. Internal control WAq!_xE 内部控制 }Um,wY[tK Z?JR6;@W The evaluation of internal control systems Y]!WPJ`f2 对内部控制系统的评估 y[`>,?ns5 (>]fr
lEU~ Tests of control gpT~3c;l= 控制测试 c o 8bnH t?Ku6Z' Substantive procedures (time, nature, extent) 65 ]>6D43 实质性程序(时间,性质,程度) pTeN[Yu? 2o)8 'Lp Transaction cycles: revenue, purchases, inventory, etc. A_8Xhem${ 交易周期:收入,采购,库存等。 P*6h$T LUaOp
" ,{6Vf|? 4.Audit evidence 5nV IC3N+1 审计证据 LO;7NK (jmF7XfU Obtain sufficient, appropriate audit evidence B)/L[ )S 获取足够、适当的审计证据 mP*Ct6628n )WNw0cV}J> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Efp[K}Z^$ 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 l"zwH D?.H|% The audit of specific items Llf#g#T 审计的具体项目 TI/5'Oke$ ]A&pXAM Receivables: confirmation =O%Hf bx 应收帐款:确认 icK>| gCV+amP Inventory: counting, cut-off, confirmation of inventory held by third parties Y6 <.]H 存货:数量,减值,第三方持有存货的确认 FW"n+7T ?ESsma6 Payables: supplier statement reconciliation, confirmation yQcIfl]f 应付帐款:供应商的申明一致,确认 2WK c;? $;pHv< Bank and cash: bank confirmation mWUkkR(/ 银行存款和现金:银行的确认 NR3h|'eC 70<{tjyc Auditing sampling #HDP ha 审计抽样 XvSng"f. ?zuKVi?I 5.Review
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复核 6Vgxfic dI
+Y1Vq Subsequent events LzTdi%u$0| 随后发生的事件 yGY:EvH^? 8S`
j6 6]r#6c% kGmz1S}2 hnimd~E52k Going concern <2af&-EGs 持续关注 ,!O]c8PcU o<gK"P Management representations \`0s %F:V} 与管理层的交涉沟通
x7xMSy Mt4*`CxtH; Audit finalization and the final review: unadjusted differences k4PXH 审核定稿和最后审查:未经调整的差异 I5@8=rFk p\P) <A(Bq'eQM 6. Reporting @_$Un&eo 报告 l(9AwVoAR| 学会计论坛bbs.xuekuaiji.com sd9b9?qiu Appendix <naxpflom0 附录 [<|$If99\ Audit procedure #-i#mbZ e 审计程序 Bg[_MDWc-P