1. Assurance engagements and external audit
保证约定和外部审计 HRDpFMA/~ IyyBW2 Materiality, true and fair presentation, reasonable assurance 4<F
z![> 物质性,真实公平的描述,合理的保证 # Q^".# X(nyTR8 Appointment, removal and resignation of auditors PKSfu++Z 审计人员的的任命、免职和辞职 {a:05Y =ZIT!B?4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion AT~, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D@*<O=_D( 3 J04 $cD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~,HFd` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 K -rR)-rI UGhEaKH~R Engagement letter r8Pd}ptPU 约定书(委托书) 0Lxz?R x]< IL %]4, 2. Planning and risk assessment w#9KtW,tt 规划和风险评估 !`Rh2g*o9 #lP8/-s^ General principles E
s5:S# 一般原则 xZ9:9/Vg l:!L+t*}6 Plan and perform audits with an attitude of professional skepticism L9D`hefz 持专业的怀疑态度计划和执行审计工作 k k3^m1 +JU, ^A#X Audit risks = inherent risk ×control risk ×detection risk `S@TiD* 审计风险=内在风险×控制风险×检查风险 Fr8GGN~/ RU:Rt' Risk-based approach y!77gx?- 基于风险的办法 xLz=)k['' {q?&h'#y
Understanding the entity and knowledge of the business ssi7)0 了解商业的实质和知识 lrT2*$ w3 d]l8ei@>h Assessing the risks of material misstatement and fraud ZYwcB]xEz 评估材料错报和舞弊的风险 5G*cAlU aKbmj Materiality (level), tolerable error /9w>:i81 重要性(级别),可容忍误差 !.]JiT'o o|(5Sr&H Analytical procedures hi0HEm\ 分析程序 _95296 senK(kbc Planning an audit `Z?wj@H1` 规划审计工作 K T} :o'XE|N Audit documentation: working papers `C+<!)2 审计文件:工作底稿
Pd*[i7zhC 86
r5!@WN The work of others JbMTULA 其他机构的文件 e
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~?Q sr Rely on the work of experts S\e&xUA;| 依靠专家的工作 bmfM_oz IU%|K~_n Rely on the work of internal audit Wy}I"q[~So 依靠内部审计工作 SAx9cjj
+ W lMcEje 3. Internal control S(Yd.Sp 内部控制 |p11Jt[ Lx^ eaP5 The evaluation of internal control systems ?{{w[U6NE 对内部控制系统的评估 (jgk !
6 "ZuuSi Tests of control %qP
[+N& 控制测试 Y`|+sND B`5<sW Substantive procedures (time, nature, extent) jVj5 ; } 实质性程序(时间,性质,程度) kmI0V[Y
n|SV)92o1 Transaction cycles: revenue, purchases, inventory, etc. #%0V`BS7n 交易周期:收入,采购,库存等。 K7+yU3 `FP?9R6Y 1 DWoL}Z 4.Audit evidence O !L`0
=%c 审计证据 H",B[
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[LF1t Obtain sufficient, appropriate audit evidence XpIiJry!6 获取足够、适当的审计证据 rz?Cn
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q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
[4Z 31v> 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 "/#JC}] yBIlwN`kB The audit of specific items C$3*[ 审计的具体项目 }I"C4'(a (C
2 XFg_ Receivables: confirmation (!os&/", 应收帐款:确认 DX>a0-Xj `2~>$Tr Inventory: counting, cut-off, confirmation of inventory held by third parties W.7rHa 存货:数量,减值,第三方持有存货的确认 1^p/#jt z*y!Ml1 Payables: supplier statement reconciliation, confirmation iHK~?qd} 应付帐款:供应商的申明一致,确认 )xGAe#E~j ^rkKE
dd Bank and cash: bank confirmation 092t6
D} 银行存款和现金:银行的确认 0&.CAHb} z3fv}_\z Auditing sampling XC4Z ,,ah" 审计抽样 Q M,!-~t ~}/Dl#9R! 5.Review
S)rZE*~2 复核 R`?l.0 {Z.6\G&q Subsequent events
+Q*`kg' 随后发生的事件
PJnC ]|;+2@kDR BxY t*b% -+9[X*VCc # kI> Going concern ?HZp@& 持续关注 G4&s_M$ .b:!qUE^ Management representations 0ju1>.p 与管理层的交涉沟通 j)1y v. '[F:uA Audit finalization and the final review: unadjusted differences .u`[|:K 审核定稿和最后审查:未经调整的差异 \/-c) jXcJ/g(X3 bRC243]g*A 6. Reporting R{hX--|j 报告 L\yVE
J9x 学会计论坛bbs.xuekuaiji.com `S&a.k Appendix ZTC>Ufu2! 附录 ]AP1+
&9fN Audit procedure _MBa&XEM 审计程序
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