1. Assurance engagements and external audit
保证约定和外部审计 lGD%R'} UE}8Rkt Materiality, true and fair presentation, reasonable assurance GoGohsj 物质性,真实公平的描述,合理的保证 SH@ f.U0E6-(3N Appointment, removal and resignation of auditors 7/5NaUmPTt 审计人员的的任命、免职和辞职 v^y}lT q\
\8b{~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4Zv.[V]iOO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :,xyVb+ T:w2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F]URf&U 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 Q2_WH)J 3 w /Bn2b
D Engagement letter 60U{ e}Mkb 约定书(委托书) +SZ%& <wd4^Vr!2 2. Planning and risk assessment rzYobOKd# 规划和风险评估 t5X G^3X@ vy2*BTU? General principles `g4Ekp'Rp[ 一般原则 qb>|n1F_ Et@=Ic^E Plan and perform audits with an attitude of professional skepticism l1+w2rd1 持专业的怀疑态度计划和执行审计工作 LP0;n\ 'NG^HLD/ Audit risks = inherent risk ×control risk ×detection risk
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pe[V~F 审计风险=内在风险×控制风险×检查风险 o1p$9PL\: A9fjMnw Risk-based approach mCC:}n"# 基于风险的办法 QXIbFv +[ZMrTW!0C Understanding the entity and knowledge of the business $,z[XM&9) 了解商业的实质和知识 }e/[$!35 [+:mt</HN Assessing the risks of material misstatement and fraud 8zWBXV 评估材料错报和舞弊的风险 #LrCx"_& @>
+^< Materiality (level), tolerable error ;*j6d3E 重要性(级别),可容忍误差 j"D0
nG, Lv, ji_ Analytical procedures f/IRO33 分析程序 6>LQGO 6/V{>MTZg Planning an audit 0?&aV_:;X 规划审计工作 sa0^1$(< 69<rsp(p Audit documentation: working papers +*:x#$phx 审计文件:工作底稿 [6/%V>EM =xlYQ}-(a The work of others S8W_$=4 其他机构的文件 @$b+~X)7 mn6p s6OB Rely on the work of experts i}$N& 依靠专家的工作 =aCIaL&9Y *~t$k56 Rely on the work of internal audit 0-&sJ 依靠内部审计工作 f-f\}G&G %unK8z 3. Internal control pRk'GR]` 内部控制 iK6<^,]' %;B(_ht<-w The evaluation of internal control systems WKYA9BaR 对内部控制系统的评估 hF=V
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>I"] Tests of control CgT QGJ}- 控制测试 |qudJucV x"C93ft[ Substantive procedures (time, nature, extent) 7PQj7&m 实质性程序(时间,性质,程度) -~Z@, ~_ l:b Transaction cycles: revenue, purchases, inventory, etc. WE Svkm; 交易周期:收入,采购,库存等。 hcp'+: ~]_jKe4W I;":O"ij\ 4.Audit evidence -WHwz m 审计证据 BS<>gA
R;/ Dk{nOvZu< Obtain sufficient, appropriate audit evidence
['N#aDh.? 获取足够、适当的审计证据 .n|3A3: {*=5qV} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0?4^.N n3 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 bM3'm$34 kp
&XX| The audit of specific items [#@p{[ ?r 审计的具体项目 k^%TJ.y@ $m%/veD k Receivables: confirmation T?}=k{C] 应收帐款:确认 #<V'gE h|/*yTuN.y Inventory: counting, cut-off, confirmation of inventory held by third parties va*>q-QCr 存货:数量,减值,第三方持有存货的确认 %
!hA\S <wGTs6 Payables: supplier statement reconciliation, confirmation VTX'f2\ 应付帐款:供应商的申明一致,确认 T.
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Bank and cash: bank confirmation 1p5q}">z 银行存款和现金:银行的确认 9{J8q U>M>FZ Auditing sampling Mud\Q[" 审计抽样 c$Nl-?W P*^UU\x'4I 5.Review
V@s/]|rf, 复核 %KVRiX 1XKIK(l Subsequent events U?m?8vhR6( 随后发生的事件 w\Eve: E6IL,Iq9 %RF g=' 2~c &(U=O?r7 Going concern L$07u{Q 持续关注 XXdMp poR k/rkJ|i+p Management representations I)4|?tb? 与管理层的交涉沟通 mp$II?hZ* [8g\pPQ Audit finalization and the final review: unadjusted differences ?=o]Wx0(9 审核定稿和最后审查:未经调整的差异 K1:)J.ca_ [
^ \) /|^^v DL 6. Reporting ^\t">NJ^ 报告 GnHf9
JrR 学会计论坛bbs.xuekuaiji.com *m Tc4&* Appendix ~bQ:gArk 附录 VTkT4C@I;Y Audit procedure !Dn1pjxc 审计程序 24k}~"We