1. Assurance engagements and external audit
保证约定和外部审计 ;X\,-pjv kGCd!$fsk Materiality, true and fair presentation, reasonable assurance !)ee{CwNc 物质性,真实公平的描述,合理的保证 94H 6` ,*Sj7qb# Appointment, removal and resignation of auditors uZi]$/ic 审计人员的的任命、免职和辞职 uQrD}%GI ~Q5L)}8N Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
&g|-3)A 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I:[3x2H $dq
R]' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `j@2[XdHu 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 z0a=A:+/ l,L#y4# Engagement letter c_+}` 约定书(委托书) h%pgdix %b0..Zz 2. Planning and risk assessment 1)H+iN|im/ 规划和风险评估 *uNa(yd 1Qv5m^>vj General principles UP^{'eh 一般原则 v 6Tz7 `9%@{Ryo Plan and perform audits with an attitude of professional skepticism zaa>]~g . 持专业的怀疑态度计划和执行审计工作 ~gmj/PQ0 GVe[)R Audit risks = inherent risk ×control risk ×detection risk +wr2TT~ 审计风险=内在风险×控制风险×检查风险 E\ 5t&jZr dFK/ Risk-based approach b<NI6z8\ 基于风险的办法 Js ~_8 dk# LAm0< Understanding the entity and knowledge of the business Az{Z=:(0 了解商业的实质和知识 &+Xj%x.] "I}3*s9Q- Assessing the risks of material misstatement and fraud N
vQN 评估材料错报和舞弊的风险 +.:- : H9F\<5n]-l Materiality (level), tolerable error wHvX|GwMv 重要性(级别),可容忍误差 k9xfv@v} JT#jJ/^ Analytical procedures ~A(fn:d 分析程序 3[amCKel n3-5`Jti Planning an audit *shE-w;C 规划审计工作 R#DnV[!\
:>c33X} Audit documentation: working papers ZkSlztL)Tr 审计文件:工作底稿 >/9f>d?w^ <!EdND = The work of others Tq,Kel 其他机构的文件 pa*bqPi 1Ue)&RW Rely on the work of experts HN]roS
t~ 依靠专家的工作 wsYvbI! jhOQ)QE| Rely on the work of internal audit T%B&HsH 依靠内部审计工作 pX `BDYg. SvLI%>B=9 3. Internal control qwM71
B!r 内部控制 JvX]^t/} ^}fc]ovV The evaluation of internal control systems xp7`[. 对内部控制系统的评估 )!z<q}i5 V{+'(<SV Tests of control dj>zy 控制测试 3|x*lmit 7u73v+9qn: Substantive procedures (time, nature, extent) )7j jfD\ 实质性程序(时间,性质,程度) ~-ZquJ- yyB;'4Af Transaction cycles: revenue, purchases, inventory, etc. P|*c7+q 交易周期:收入,采购,库存等。 3 }~.#`QeY 0N>NX?r H3CG'?{ _ 4.Audit evidence ;+jz=9Q- 审计证据 Mtq\xF,/+ *oZ]k`-!8 Obtain sufficient, appropriate audit evidence UEHJ?
} 获取足够、适当的审计证据 }@6ws/5 /6",#B}%b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $FXlH;_7 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pZHx wr>[Eo@%\ The audit of specific items Wg{ 9X#| 审计的具体项目 5argw+2s4$ b?i5C4=K Receivables: confirmation U1nObA 应收帐款:确认 +)$oy] X\&CQiPS Inventory: counting, cut-off, confirmation of inventory held by third parties ~(
aMKB 存货:数量,减值,第三方持有存货的确认 -@bOFClE Sq22] Payables: supplier statement reconciliation, confirmation [QUaC3l) 应付帐款:供应商的申明一致,确认 iF,%^95= M18> %zM Bank and cash: bank confirmation `st3iTLZY 银行存款和现金:银行的确认 `4IZ4sPi pNUe|b+P Auditing sampling KEfN!6 审计抽样 oD<aWZ"Z YOOcHo.F 5.Review
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g'WaDk 复核 Q rBb!.r R?62gH Subsequent events
NW]zMU{c 随后发生的事件 UA4="/ hufpk y[&8 l(A)G d5> 2P,%}Ms Yw(O}U 5e Going concern Q Uy7Q$W 持续关注 ,F%2'W CH9Psr78 Management representations +L0Jje>Az 与管理层的交涉沟通 MoZ8A6e?B gUr#3# Audit finalization and the final review: unadjusted differences <#nt?X
n 审核定稿和最后审查:未经调整的差异 h-.xx4D =0t<:-?.- z!s1$5:" 0 6. Reporting
o'EJ,8 报告 -
#Bk 学会计论坛bbs.xuekuaiji.com ^V}c8 P| Appendix O,PTY^ 附录 I3qTSX- Audit procedure @#r6->%W 审计程序 N?EeT}m _