1. Assurance engagements and external audit
保证约定和外部审计 +=N!37+G [9lfR5=Xw[ Materiality, true and fair presentation, reasonable assurance +L]$M)*0& 物质性,真实公平的描述,合理的保证 Jc3Z1 Tt 46(=*iT&V Appointment, removal and resignation of auditors fYt
y7 审计人员的的任命、免职和辞职 1KI,/ H"SY 2!Gb4
V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q4[^JQsR2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4g%BCGsys d%EUr9~? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Eq\PSa=gz 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b@>MA ^^;#Si Engagement letter 1Z$` }a 约定书(委托书) C&1()U P<OSm*;U: 2. Planning and risk assessment c*@#0B 规划和风险评估 |Y9mre.Y; =dp(+7Va General principles G9|w
o)N 一般原则 C3hQT
8~ m4r!Ck| Plan and perform audits with an attitude of professional skepticism Jfe<$-$$7 持专业的怀疑态度计划和执行审计工作 B(zcoWQ*B
nG~#o Audit risks = inherent risk ×control risk ×detection risk -,Oq=w*EV 审计风险=内在风险×控制风险×检查风险 ;/79tlwq yPmo@aw]1 Risk-based approach KT9!R 基于风险的办法 Rt6(y #dF 6!;eJYj, Understanding the entity and knowledge of the business P\nz;}nv 了解商业的实质和知识 CC~:z/4,N gR]NH Assessing the risks of material misstatement and fraud JHvawFBN<u 评估材料错报和舞弊的风险 Z+%w|Sx !4 =]@eFk Materiality (level), tolerable error ;WqWD-C 重要性(级别),可容忍误差 d OYEl<!J
A|90Ps Analytical procedures }iE!(
l 分析程序 "B34+fOur 2x<A7l)6 Planning an audit M#CYDEB 规划审计工作 YR? ujN VU
F$,F9 Audit documentation: working papers \$B%TY 审计文件:工作底稿 s{:l yp |ler\"Eu The work of others OBm#E} 其他机构的文件 MJ..' $>TC |}07tUq Rely on the work of experts MKPw;@- 依靠专家的工作 ;J&p17~T9 hUo}n>Aa Rely on the work of internal audit ?\.DG`Zxc 依靠内部审计工作 }NgevsV>; 9()d7Y#d/` 3. Internal control ,'%wadOo 内部控制 2Vwv#NAV k v&]k8Hc- The evaluation of internal control systems #<k L.e[ 对内部控制系统的评估 AW')*{/(Ii <{Pr(U*7} Tests of control \kS:u}Ip! 控制测试 &9ZrZ"] }Tz<fd/ Substantive procedures (time, nature, extent) u6lcl}' 实质性程序(时间,性质,程度) )a=58r07 >bUxb-8 Transaction cycles: revenue, purchases, inventory, etc. xRp;y* 交易周期:收入,采购,库存等。 B_3:.1>"BM DKnlbl1^? M}Obvl 4.Audit evidence 7+2DsZ^6MW 审计证据 M!D&a)\ N7l`-y Obtain sufficient, appropriate audit evidence a@v}j& 获取足够、适当的审计证据
z^z,_?q; S@^o=B]] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D9
\!9 7 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 (l_/ HQ32 vP.^j7wB The audit of specific items ,CED% 审计的具体项目 TYH4r q
& kwAL]kI Receivables: confirmation M7PGs-l 应收帐款:确认 0vjlSHS;`. lq_(
au. Inventory: counting, cut-off, confirmation of inventory held by third parties 0YA 存货:数量,减值,第三方持有存货的确认 hVe39BBtO ;_dOYG1 Payables: supplier statement reconciliation, confirmation ;QS(`SK l 应付帐款:供应商的申明一致,确认 $sS;#r0 gCjW !t Bank and cash: bank confirmation !+H)N 银行存款和现金:银行的确认 BTAt9Z8qK cME|Lg(J$ Auditing sampling }|9!|Q 审计抽样 7
/7,55 'Z}3XVZEN 5.Review
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q] 复核 &peUC n *$ kpSph Subsequent events GC3WB4iY@U 随后发生的事件 +LhV4@zC KSgYf; #]5A|-O^ ;k fl5 A9;!\Wo Going concern Usl963A#'F 持续关注 {7Qj+e^ A V]7l}- Management representations H[ o > "@4 与管理层的交涉沟通 e jh0Wfl VBq|j"o0" Audit finalization and the final review: unadjusted differences Em]2K: 审核定稿和最后审查:未经调整的差异 #<o=W#[ #gc v])to 1a]QNl_x 6. Reporting VXP@)\! 报告 G<W;HM j2 学会计论坛bbs.xuekuaiji.com uFYcVvbT@ Appendix R|'ftFebB. 附录 C-tkYP
Audit procedure 12o6KVV^x 审计程序 ep)O|_=