1. Assurance engagements and external audit
保证约定和外部审计 \7>*ULP kS=nH9 Materiality, true and fair presentation, reasonable assurance x[&<e<6 物质性,真实公平的描述,合理的保证 4>LaA7)v X!mJUDzh] Appointment, removal and resignation of auditors 6H5o/)Q~ 审计人员的的任命、免职和辞职 G2?#MO C"B'Dj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p<#aXs jy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QB!_z4UJ_; EP>Lh7E9n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]8DTk! 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 0"T/a1S7bl / o
I 4&W Engagement letter W5= j&&|! 约定书(委托书) ;1{=t!z= (V\N1T,f 2. Planning and risk assessment v'b%m8 规划和风险评估 P=KhR&gwV~ +,AzxP
_y General principles .P/0`A{& 一般原则 79@CO6 oz)4YBf Plan and perform audits with an attitude of professional skepticism 9H/R@i[E 持专业的怀疑态度计划和执行审计工作 cs.t#C R@s7s%y= Audit risks = inherent risk ×control risk ×detection risk OKK Ko`RN 审计风险=内在风险×控制风险×检查风险 YG8V\4
SQ .UQ|k,,t Risk-based approach 7aKI=
;60. 基于风险的办法 PnInsf%; =~Qg(=U0U Understanding the entity and knowledge of the business -m=A1~|7 了解商业的实质和知识 1'Q6l (=;'>*L( Assessing the risks of material misstatement and fraud *<y9.\zY< 评估材料错报和舞弊的风险 fCF.P"{W" ?[m1? Materiality (level), tolerable error k{{3nenAG 重要性(级别),可容忍误差 P5oS 1iu* K sE$^` Analytical procedures D&2NO/
R 分析程序 ad
IrrK 0XCAnMVo Planning an audit Qg~w 3~ 规划审计工作 zGyRzxFN 8IQ}%|lN Audit documentation: working papers
zhd1)lgY 审计文件:工作底稿 _cWuRvY R6oD The work of others ng9e)lU~*b 其他机构的文件 5X+
`aB 8b~ Rely on the work of experts {d;z3AB 依靠专家的工作 F0z7".) `y^\c#k Rely on the work of internal audit N\B&|;-V 依靠内部审计工作 [J}eNprg y&5
O) 3. Internal control <nD@4J-A0 内部控制 SJa>!]U'xI D6Aa5&rO+ The evaluation of internal control systems G~(\N?2 对内部控制系统的评估 [r8[lkR XX%K_p`&Z Tests of control y$]<m+1 控制测试 2&n6:"u| EJTM
>Rpor Substantive procedures (time, nature, extent) U'(zKqC 实质性程序(时间,性质,程度) ox&?`DO 9?O8j1F Transaction cycles: revenue, purchases, inventory, etc. M(K7xx+G 交易周期:收入,采购,库存等。 LOcZadr 03v& k p<L{e~{!7f 4.Audit evidence E~fb
#6 审计证据 @9_mk@ (1^;l;7H Obtain sufficient, appropriate audit evidence m!w|~Rk 获取足够、适当的审计证据 76@W:L*J$J MooH`2Fd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -"JmQ Fha 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 MJ?t{= J QnaXjW2 The audit of specific items v"ORn5 审计的具体项目 y.D+M$f
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k` Receivables: confirmation b)KEB9w 应收帐款:确认 )G^k$j \L~^c1s3r Inventory: counting, cut-off, confirmation of inventory held by third parties 2DFsMT>X 存货:数量,减值,第三方持有存货的确认 xCXsyZ2h Oj _]` Payables: supplier statement reconciliation, confirmation ~^a>C 应付帐款:供应商的申明一致,确认 !
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eY'FE Bank and cash: bank confirmation lCp6UkE 银行存款和现金:银行的确认 *6AV^^ t :YZua Auditing sampling 3\j`
g 审计抽样 N6-7RoA+ 5wx~QV=Hh 5.Review
b<~8\\& 复核 ):>?N`{V =-:%~ng Subsequent events *izCXfW7 随后发生的事件 83R s1}* H i8V=+ B//*hH >F 6}N`YOJ. E7\K{] Going concern $%DoLpE> 持续关注 LJPJENtFIs yXDjM2oR/2 Management representations uCB9;+ Hjw 与管理层的交涉沟通 _h^.`Tz, -~8PI2 Audit finalization and the final review: unadjusted differences o"X..m< 审核定稿和最后审查:未经调整的差异 d)!'5ZrM GNv{Ij< Pv2uZH( 6. Reporting hmkb!) 报告 D8,8j; 学会计论坛bbs.xuekuaiji.com ~HGSA( Appendix hzM;{g>t 附录 7O*Sg2B Audit procedure `mteU"{bx 审计程序 !J;Bm,Xn6