1. Assurance engagements and external audit
保证约定和外部审计 _:5t~29 )Td{}vbIh Materiality, true and fair presentation, reasonable assurance 3b_/QT5! 物质性,真实公平的描述,合理的保证 =OPX9oG ^*B@= Appointment, removal and resignation of auditors Pw7uxN` 审计人员的的任命、免职和辞职 ;YMg4Cs Df *<3G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?vI2mra+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]F>#0Rdc w{*V8S3h9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4/mz>eK" 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 qIQ
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K Engagement letter v+79#qWK|n 约定书(委托书) vRf$#fBEQ ME]89 T& 2. Planning and risk assessment hDZyFRg 规划和风险评估 NW3qs`$-( wxPl[)E General principles \ )>#`X 一般原则 OU#p^5K D Y4!RjJ47 Plan and perform audits with an attitude of professional skepticism ,2 W=/,5A 持专业的怀疑态度计划和执行审计工作
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kz6fU\U Audit risks = inherent risk ×control risk ×detection risk
A8ef=ljM? 审计风险=内在风险×控制风险×检查风险 @)[8m8paV a;-%C{S9r Risk-based approach % a.T@E 基于风险的办法 shy[>\w "_dg$j`Y&& Understanding the entity and knowledge of the business HJym|G>%? 了解商业的实质和知识 XIZN9/; Jmg9|g!f Assessing the risks of material misstatement and fraud GXQ%lQ 评估材料错报和舞弊的风险 4(oU88z xaoR\H Materiality (level), tolerable error Ty~z%=H 重要性(级别),可容忍误差 WQiRbb X }gt)cOaY Analytical procedures .oTS7rYw 分析程序 .sM,U ^EkxZ4*g Planning an audit N81M9#,["~ 规划审计工作 |s(Ih_Zn 6\I1J=
C Audit documentation: working papers =2QP7W3mg< 审计文件:工作底稿 !]D`|HoW Sf.OBU1rs The work of others U/cj_}uX 其他机构的文件 3RvD
X p /QVwZrch Rely on the work of experts ONDO
xXs 依靠专家的工作 UpE+WzY T{m) = (q Rely on the work of internal audit !.t D.(XP 依靠内部审计工作 tCGx]\
ZnzO] 3. Internal control qnWM %k 内部控制 xDH#K0-#L _-543B}
The evaluation of internal control systems /EP
zT7 对内部控制系统的评估 /
j%~#@ Umz b Tests of control IvY3iRq6 控制测试 q165S \)o.Y
zAo@ Substantive procedures (time, nature, extent) j|&D(]W/ 实质性程序(时间,性质,程度) IpSWg :b %2qBv Transaction cycles: revenue, purchases, inventory, etc. |mHf7gCX 交易周期:收入,采购,库存等。 -Q
JP J. (jj`}Qe3U G `!A#As 4.Audit evidence {I$iD 审计证据 -LUZ7,!/>o [+R_3'aK Obtain sufficient, appropriate audit evidence $cJ fdE 获取足够、适当的审计证据 +l
VA$]d iDl#foXa` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "M[&4'OM 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 GQhy4ji'z T`Up%5Dk The audit of specific items srAWet
审计的具体项目 S1Od&v[R FJCORa@?_ Receivables: confirmation 3c,4 wyn 应收帐款:确认 (Sgsy^|N y {Bajil Inventory: counting, cut-off, confirmation of inventory held by third parties Y`eF9Im, 存货:数量,减值,第三方持有存货的确认 esBv,b?*
"Ueq Payables: supplier statement reconciliation, confirmation G6W|l2P! 应付帐款:供应商的申明一致,确认 $':5uU1} r63l
( Bank and cash: bank confirmation +75"Q:I 银行存款和现金:银行的确认 Kb{&a 00dY?d{[D Auditing sampling RN[x\" , 审计抽样 a:UkVK]MP =p=/@ FN 5.Review
h^Yh~84T 复核 H?Q--pG8 -=gI_wLbM Subsequent events 'Rsr*gX# 随后发生的事件 9{j`eAUZl '/6f2[%Y" ~?fl8RF\ h4 9q(085V 6fI2y4yEz Going concern oA~0"}eS 持续关注 1hi,&h {^N,$,Ab. Management representations B;NK\5> 与管理层的交涉沟通 /
j$pV (GL'm[V Audit finalization and the final review: unadjusted differences KGo^>us 审核定稿和最后审查:未经调整的差异 Q%?%zuU hFr+K1 iV?8'^ 6. Reporting LA59O@r 报告 tKLeq( 学会计论坛bbs.xuekuaiji.com *WJK& Appendix biS[GyQ 附录 lt:&lIW,3 Audit procedure 4~$U#$u_ 审计程序 ~uZ9%UB_m