1. Assurance engagements and external audit
保证约定和外部审计 iM Xl}3 G1"=}Wt` Materiality, true and fair presentation, reasonable assurance -hP@L ++D 物质性,真实公平的描述,合理的保证 M,Px.@tw. swVq%]')" Appointment, removal and resignation of auditors d*lnXzQor 审计人员的的任命、免职和辞职 -< 7KW0CA /y,~? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B*owV%
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e6f!6a+% .O'gD.|^N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `
m`Sl[6 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 By@<N [I@ F^=|NlU&% Engagement letter gtHk1 9 约定书(委托书) 5CkM0G` qfY.X&]PU 2. Planning and risk assessment 4\?I4|{pC 规划和风险评估 Z8=4cWI~; @Ey(0BxNu General principles VPf*>ph= 一般原则 nYuZg6K m4nJ9<- Plan and perform audits with an attitude of professional skepticism M)#R_(Q5{ 持专业的怀疑态度计划和执行审计工作 AO'B
p5:Q HFx8v!^5N Audit risks = inherent risk ×control risk ×detection risk UJ)\E
^Hp 审计风险=内在风险×控制风险×检查风险 C/[2?[
#cQ[ vE)y Risk-based approach Lvc*L6 基于风险的办法 1C=}4^Pu AdB5D_ Ir Understanding the entity and knowledge of the business ^n<p#0)+a 了解商业的实质和知识 8*)zoT*A )E^4\3^: Assessing the risks of material misstatement and fraud =?57*=]0M
评估材料错报和舞弊的风险 HqU"iY>b UsYH#?|O Materiality (level), tolerable error "wxs 重要性(级别),可容忍误差 ;=Bf&hY& ?}B9=R$Pi Analytical procedures >.#uoW4ZV 分析程序 RH. oo& ,KIa+&vJW@ Planning an audit +
&b`QcH< 规划审计工作 1(!!EcU_ C>@~W(IE Audit documentation: working papers |n=kYs 审计文件:工作底稿 i<1w*yu ^?toTU The work of others }x-~>$:" 其他机构的文件 x-Z`^O @dJ
s Rely on the work of experts >lyUr*4PX 依靠专家的工作 lV$U!v:b J
C1T033 r Rely on the work of internal audit dp2". 依靠内部审计工作 \J-O b *`);_EVc 3. Internal control +&a2
aEXF 内部控制 OV>T}Fq E] t:_v The evaluation of internal control systems 4\2p8__ 对内部控制系统的评估 =YZp,
{T bR*T}w$< Tests of control Cz?N[dhh 控制测试 X\
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Substantive procedures (time, nature, extent) BaiC;&(
实质性程序(时间,性质,程度) klUxt?- 1w+&Y;d| Transaction cycles: revenue, purchases, inventory, etc. n4k.tq 交易周期:收入,采购,库存等。 VrO$SmH nf/iZ & m2{z 4.Audit evidence v2EM| Q xp 审计证据 Si*Pi \E?1bc{\f Obtain sufficient, appropriate audit evidence '|4/aHU 获取足够、适当的审计证据
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17 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YcRjbF,|6 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 m]N4.J 9qwVBu ; The audit of specific items 1oj7R7 审计的具体项目 _\sm$ `q >V87#E Receivables: confirmation jDgiH} 应收帐款:确认 vxr3|2` p5)A"p8"9, Inventory: counting, cut-off, confirmation of inventory held by third parties n?Gm 5## 存货:数量,减值,第三方持有存货的确认 4p>@UB&U 1.yw\ZC\ Payables: supplier statement reconciliation, confirmation og.dYs7W4 应付帐款:供应商的申明一致,确认 z
O$SL8U [:g6gAuh, Bank and cash: bank confirmation >0@X^o 银行存款和现金:银行的确认 Kj}hb)HU IH[/fd0 Auditing sampling 6$)Yqg`X 审计抽样 $CL=M }#EiL
!Pv 5.Review
RJF1~9 复核 kt X(\Hf! 3{d1Jk/S Subsequent events X_Y$-I$qd 随后发生的事件 &ks>.l\ }6C&N8f r1ctW#\~8 39"8Nq|e b0LQ
$XM>8 Going concern :$/lGIz 持续关注 o~<fw]y kX[I|Z= Management representations biKpV?Dp 与管理层的交涉沟通 RU_=VB % 4d0PW#97. Audit finalization and the final review: unadjusted differences G:u[Lk#6K 审核定稿和最后审查:未经调整的差异 W.zA1S _u{D #mmO i1
SP 6. Reporting ]Z<{
~ 报告 HOykm
x6$ 学会计论坛bbs.xuekuaiji.com n8zUL1:R Appendix ,E)bS7W 附录 N ?V5gi Audit procedure YD jQ&EH 审计程序 1vl~[