1. Assurance engagements and external audit
保证约定和外部审计 -5-SlQu yV]-Oa$*s0 Materiality, true and fair presentation, reasonable assurance Uf]Pd)D 物质性,真实公平的描述,合理的保证 ~E6+2t* *
SON>BSF Appointment, removal and resignation of auditors ,IVr4#w0= 审计人员的的任命、免职和辞职 szsZFyW)+ YDzF( ']o: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v8fZ?dx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9q,JqB JpHsQ8< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @okm@6J*X 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 g7Q*KA+ ,"MUfZ Engagement letter Nxs%~wZ 约定书(委托书) "}x70q'>S 3<'Q`H > 2. Planning and risk assessment v=Bh
A9[ 规划和风险评估 ?KuJs9SM [;LPeO General principles )
ImIPSL 一般原则 xY}j8~k KZ
>"L Plan and perform audits with an attitude of professional skepticism !VZCM{ 持专业的怀疑态度计划和执行审计工作 i$ZpoM
Zz*mf+ Audit risks = inherent risk ×control risk ×detection risk ORPl^n- 审计风险=内在风险×控制风险×检查风险 |`D5XRVbi ib=^tK Risk-based approach ?bYQZJ>& 基于风险的办法 <.%8j\j( /t 6u
"I~ Understanding the entity and knowledge of the business !J?=nSu 了解商业的实质和知识 4y}a, Pg
8= Assessing the risks of material misstatement and fraud T^H ) lC#R 评估材料错报和舞弊的风险 %>:)4A 3\l9Sf=M| Materiality (level), tolerable error Hf]}OvT>Z 重要性(级别),可容忍误差 C%o/ Q+js2?7^ Analytical procedures "7g8 d 分析程序 tZBE& :l \^W? Planning an audit A(sx5Ynp 规划审计工作 hahD.P< {rJF)\2 Audit documentation: working papers "ZB`fNE 审计文件:工作底稿 pQ`L=#WM 0YRYCO$ The work of others QS?9&+JM | 其他机构的文件 B-p5;h> $zA[5}{ZtQ Rely on the work of experts DmA!+ 依靠专家的工作 GT}#iM soK_l|z:J Rely on the work of internal audit %.gjBI= 依靠内部审计工作 \bmboNe ^
/eSby 3. Internal control zYJ`.,#C 5 内部控制 Z"nuO\zH~ 1ucUnNkcV The evaluation of internal control systems Uy'ZL(2 对内部控制系统的评估 !b8|{#qh. j|8{Vyqd Tests of control nE.s 控制测试 @9
tvN} w|*G`~l09 Substantive procedures (time, nature, extent) (:k`wh& 实质性程序(时间,性质,程度) QN5N hs AQGE(%X Transaction cycles: revenue, purchases, inventory, etc. `,=p\g|D 交易周期:收入,采购,库存等。 5W'|qmJ @
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r-$a8 4.Audit evidence *Z(C')7r 审计证据 .tZ$a_O 4nXS9RiF2 Obtain sufficient, appropriate audit evidence WoR**J?}w 获取足够、适当的审计证据 j-\u_#kx% pl/$@K?L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wWswuhq< 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 DuZ]g# +/8?+1E ^ The audit of specific items Ykq }9 审计的具体项目
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J6 JH,bSb Receivables: confirmation ZI]K+jza 应收帐款:确认 `G{t<7[[; A Mfu|%ZL Inventory: counting, cut-off, confirmation of inventory held by third parties jH/%Z5
iu 存货:数量,减值,第三方持有存货的确认 Mi-9sW W]]2Uo. Payables: supplier statement reconciliation, confirmation 2Rt ZTn 应付帐款:供应商的申明一致,确认 \dbtdhT;Z 88U Bank and cash: bank confirmation ]&BFV%kw 银行存款和现金:银行的确认 CBHWMetJ* >u[ln@ l Auditing sampling ai2}vR 审计抽样 2Vr'AEIQ GoXHVUyp 5.Review
n-WvIy 复核 Ds/zl Z j
KK48S Subsequent events
.l'QCW9 随后发生的事件 |Q+v6r(<zZ P1jkoJ }k~0R-m $o^}<)DW Etk<`GRfA Going concern
LRgk9*@, 持续关注 3N
\X{za GQ8P}McA Management representations ?os0JQVB 与管理层的交涉沟通 ]kvE+m&p}^ ?RyvM_(N6 Audit finalization and the final review: unadjusted differences ymqhI\>y# 审核定稿和最后审查:未经调整的差异 CjCnh7tm ;T(^riAEl m 9Q{)?J7 6. Reporting %M:"Ai5: 报告 sk/Mh8z 学会计论坛bbs.xuekuaiji.com xbIA97g-O, Appendix 5lbh
"m= 附录 KcE=m\ h Audit procedure ],m-
,K 审计程序 )nV x 2m4