1. Assurance engagements and external audit
保证约定和外部审计 Oh4WYDyT
k>hZ Materiality, true and fair presentation, reasonable assurance R7E"7"M10 物质性,真实公平的描述,合理的保证 Ec
7M'~1 1dsxqN(: Appointment, removal and resignation of auditors BZshTP[` 审计人员的的任命、免职和辞职 9Wrclai B4ze$# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9E?>B3t^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iW~f @R{&>Q:. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0O4mA&&!oK 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7HFO-r118 eqCB2u"Jq Engagement letter \RO Sd 约定书(委托书) V= PoQ9d l}/UriZ0 2. Planning and risk assessment ]XyJ7esg 规划和风险评估 q%9oGYjvQ gHshG;z* General principles B=|sLs`I 一般原则 Cz)D3Df^ B=`! Plan and perform audits with an attitude of professional skepticism vq:j?
7 持专业的怀疑态度计划和执行审计工作 j(JI$ |-D. Audit risks = inherent risk ×control risk ×detection risk `,[
c??h 审计风险=内在风险×控制风险×检查风险 LJ3UB /]&1 XT? Risk-based approach 6suc:rp"; 基于风险的办法 xpwzz O*U 9k
&$bC+Q Understanding the entity and knowledge of the business ]S ,GHPEN 了解商业的实质和知识 ?]N&H90^5 @oNrR$7 Assessing the risks of material misstatement and fraud %xz02$k 评估材料错报和舞弊的风险 c 3dZ1v
&KWh5S@w Materiality (level), tolerable error N0C5FSH 重要性(级别),可容忍误差 6I0MJpLW _Ar,]v Analytical procedures o+&sodt|` 分析程序 i,T{SV
Rw`s O:eZ Planning an audit $49tV?q5 规划审计工作 [^f`D%8o QNFrkel Audit documentation: working papers ' M!_k+e 审计文件:工作底稿 >2/zL.O 'P#I<?vB The work of others m>_'f{&u 其他机构的文件 bX1ip2X
lk n>UvRn.7kz Rely on the work of experts C2v7( 依靠专家的工作 ."O(Ig[ ~fe0Ba4 Rely on the work of internal audit w5Xdq_e3 依靠内部审计工作 Tw5BvB1 VK#zmEiB 3. Internal control ~-/AKaK} 内部控制 , +^db) Pt+_0OsR The evaluation of internal control systems F/Xhm91^ 对内部控制系统的评估 G'Y|MCKz> jg(A_V Tests of control XEI]T~ 控制测试 K]l)z* I 14R))Dz" Substantive procedures (time, nature, extent) b+>godTi_ 实质性程序(时间,性质,程度) K0]Wb=v 8TZe=sD~cr Transaction cycles: revenue, purchases, inventory, etc. `g~-5Z~J 交易周期:收入,采购,库存等。 RZZB?vx q'q{M-U< Fwr,e;Z 4.Audit evidence 'e@}N)IX 审计证据 `*a,8M% ^BZdR<; Obtain sufficient, appropriate audit evidence iu 'yB 获取足够、适当的审计证据 !IS,[ tj
3p71% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]+8,@%=" 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 _u0dt) $ Z6p>R;9n The audit of specific items
^&}Y>O, 审计的具体项目 q3:tZoeXV RjT[y: ! Receivables: confirmation &}r932 应收帐款:确认 oaHBz_pg RUEUn Inventory: counting, cut-off, confirmation of inventory held by third parties ]x|sTKv2 存货:数量,减值,第三方持有存货的确认 OX"`VE !v-(O"a Payables: supplier statement reconciliation, confirmation ]:;gk&P 应付帐款:供应商的申明一致,确认 .1@5*xQ5O \0$?r4A Bank and cash: bank confirmation ,<BTv;4p 银行存款和现金:银行的确认 P1kd6]s w%ForDB>P Auditing sampling ?2M15Q 审计抽样 _?ym,
@}# F2&KTK 5.Review
}\W3a_,v) 复核 ,RZktWW_ }7V/(K Subsequent events Buo1o&& 随后发生的事件 zri <'W =k'dbcfO$9 (.c?)_G, Oj:`r*z43 ,Y*f] Going concern bke 1 F
' 持续关注 0ode&dB u1uY*p Management representations [8"nRlXH 与管理层的交涉沟通 Pw")|85 ]OVjq? Audit finalization and the final review: unadjusted differences L{42?d 审核定稿和最后审查:未经调整的差异 loZfzN&6A ((y+FJH U+K_eEI0_I 6. Reporting ,=m
n* 报告 {E9Y)Z9 学会计论坛bbs.xuekuaiji.com /4|qfF3 Appendix f /jN $p 附录 T:si?7CR Audit procedure eaI&DP 审计程序 6ugBbP +^