1. Assurance engagements and external audit
保证约定和外部审计 MNWuw;:v sHn-#SGm Materiality, true and fair presentation, reasonable assurance ,WgEl4 物质性,真实公平的描述,合理的保证 t^5xq8w8 </-aG[Fi Appointment, removal and resignation of auditors S*w; $`Y 审计人员的的任命、免职和辞职 dk[MT'DV Lxqv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /pYp,ak 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ipH'}~=ID Uf\,U8U B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (_Ky'. 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n1r'Y;G w6<zPrA Engagement letter -]!zj#& 约定书(委托书) TJ+,G4z kDWMget$ 2. Planning and risk assessment RElIWqgY 规划和风险评估 uB>OS1= 7L !$hk General principles !v68`l15 一般原则 -W'T3_ z(
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r Plan and perform audits with an attitude of professional skepticism _,bDv`>Ra 持专业的怀疑态度计划和执行审计工作 y\@INA^ `w
K6B5> Audit risks = inherent risk ×control risk ×detection risk zya2 O?s 审计风险=内在风险×控制风险×检查风险 #Zj3SfU~` e763yd Risk-based approach z 8
y.@<6 基于风险的办法 *EllE+M{n V8-*dE Understanding the entity and knowledge of the business u)9YRMl 了解商业的实质和知识 =kDh: &u% :`<ME/"YE Assessing the risks of material misstatement and fraud )m<C
mYr2 评估材料错报和舞弊的风险 .)[0yW& 2kW*Z7@D Materiality (level), tolerable error R}T\<6Y 重要性(级别),可容忍误差
lqZUU92; @s7wKk Analytical procedures "fOxS\
er 分析程序 R>y/Y<5= QUKv :; Planning an audit <}('w/ 规划审计工作 ,}a'h4C ),5|Ves;t[ Audit documentation: working papers F/w*[Xi
Sh 审计文件:工作底稿 9`T2 cllnYvr3 The work of others Y0xn}:%K 其他机构的文件 '@G=xYR a2SXg A Rely on the work of experts #j4jZBOTM 依靠专家的工作 \Y^GA;AMQQ S:{`eDk\A_ Rely on the work of internal audit e!oL!Zg 依靠内部审计工作 ~=k?ea/> W_RN@O 3. Internal control nl+8C}=u 内部控制 'tn-o |{9&!=/qf The evaluation of internal control systems &@fW6},iW 对内部控制系统的评估 *_H^]wNJG &h'NC%"v Tests of control V(P 1{g 控制测试 @r3,|tkrz Qv;q*4_
Substantive procedures (time, nature, extent) o|Kd\<rY 实质性程序(时间,性质,程度) ]:}x 4O# Rg%Xy`gS Transaction cycles: revenue, purchases, inventory, etc. %6cbHH 交易周期:收入,采购,库存等。 NEW0dF&) )(-aw,iK
, )PpE& 4.Audit evidence $ 9
k5a 审计证据 vpz
l{ Uc( z| Obtain sufficient, appropriate audit evidence m_h$fT8
_ 获取足够、适当的审计证据 v(~E
O(n. sfzDE&>' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations NKMVp/66D 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 'H-hp
CG]/. The audit of specific items ux
bLoE 审计的具体项目 DA^!aJ6iF q_z ;kCHM Receivables: confirmation i
0'g$ 应收帐款:确认 ;"JgNad $%.,=~W7 Inventory: counting, cut-off, confirmation of inventory held by third parties .Z(Q7j^ 存货:数量,减值,第三方持有存货的确认 C=x70Y/ z C7 b Payables: supplier statement reconciliation, confirmation [7h/ 2La# 应付帐款:供应商的申明一致,确认 I|.
< Kj/Lcx;bh Bank and cash: bank confirmation y/;DA= 银行存款和现金:银行的确认 [i8Ju cf%aOHYI* Auditing sampling <{IeCir 审计抽样 ZDx1v_xr kJpr:4;@_ 5.Review
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1: 复核 hq?F81 {=6CL'_ Subsequent events cK
\'D 随后发生的事件 ?^WX]SAl 58t~? 2E vQ8$C 3 t@!A1Vr@ SXx4^X Going concern k_`YVsEYP 持续关注 JfRqOEP4Y dpcU`$kt Management representations GjyTM 与管理层的交涉沟通 %J+k.UrM j+[oZfH Audit finalization and the final review: unadjusted differences TecWv@. 审核定稿和最后审查:未经调整的差异 ce7$#
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g=jB'h? 6. Reporting t(1gJZs>kX 报告 ?d_vD@+\ 学会计论坛bbs.xuekuaiji.com V$bq|r Appendix ?f:ND1jU 附录 |y&vMx~t Audit procedure FTu<$`!1L 审计程序 `l