1. Assurance engagements and external audit
保证约定和外部审计 T2Q
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sIQz[q Materiality, true and fair presentation, reasonable assurance n*UD0U}` 物质性,真实公平的描述,合理的保证 To_Y
8 G MlDWK_y_& Appointment, removal and resignation of auditors $IZ02ZM$ 审计人员的的任命、免职和辞职 K"%_q$[YQ jA&ZO>4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #nTzn2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R4 8w\?L Y7TW_[_u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IQ$cLr-S 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 hRU.^Fn#% MGt[zLF9 Engagement letter ^Jv$Wx 约定书(委托书) '&XL|_Iq PB
XRey7>D 2. Planning and risk assessment #GTR}|Aga 规划和风险评估 1{TmK9U u0&QStI General principles `QpkD8 一般原则 -@6R`m=> l :e&w(1H Plan and perform audits with an attitude of professional skepticism UcZ20inj0 持专业的怀疑态度计划和执行审计工作 (#uz_/xXa Fx6c*KNX3
Audit risks = inherent risk ×control risk ×detection risk _"b[UT}m 审计风险=内在风险×控制风险×检查风险 !fwMkws #H0-Fwo Risk-based approach r
b"J{^ 基于风险的办法 M0+xl+c+ ,".1![b Understanding the entity and knowledge of the business k0@b"y* 了解商业的实质和知识 Oz3JMZe
%25GplMT Assessing the risks of material misstatement and fraud gk & 评估材料错报和舞弊的风险 >S<`ri'5_ _>b=f Materiality (level), tolerable error z|pC*1A\ 重要性(级别),可容忍误差 F$tshe( Pv- i. Analytical procedures eflmD$]SW 分析程序 M>eMDCB\ [&Yrnkgr Planning an audit sbeS9vE
规划审计工作 >-%tvrS% %QYH]DR Audit documentation: working papers 8h,>f#)0c 审计文件:工作底稿
O,a1?_m8 ?pBQaUl& The work of others zJ"`40V*; 其他机构的文件 @N
tiT,3k @%aU)YDwi Rely on the work of experts +4*3aWf` 依靠专家的工作 -~Ll;}nZC <"GgqyRzv Rely on the work of internal audit ^k*h 依靠内部审计工作 5_H`6-q 4qsP/`8 3. Internal control yi29+T7j4S 内部控制 TJ_<21a ktA5]f; The evaluation of internal control systems e&R?9z-* 对内部控制系统的评估 (dH "b
* 6Z}8"VJr { Tests of control ZH~=;S-t 控制测试 fTq/9=Rq4 n|p(Cb#G Substantive procedures (time, nature, extent) ~K7$ZM 实质性程序(时间,性质,程度)
NFsCq_f L?Fb} Transaction cycles: revenue, purchases, inventory, etc. 3J3Yt`
交易周期:收入,采购,库存等。 Ha)Vf +W d-rqZn} qh]D=i 4.Audit evidence #CV;Np 审计证据 -/g<A~+i]$ K Y=$RO Obtain sufficient, appropriate audit evidence es6]c%o:t^ 获取足够、适当的审计证据 oAxRI+&|. (zmLMG(R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P9W!xvV`w 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
K!<3|d +$;#bw)yH The audit of specific items u6t%*'' 审计的具体项目 O{<uW- Fd1t/B, Receivables: confirmation 59l9^<{A 应收帐款:确认 YXlaE=9bn "n, %Hh Inventory: counting, cut-off, confirmation of inventory held by third parties * YR>u@ 存货:数量,减值,第三方持有存货的确认 r,r"?}Z 0^25uAD= Payables: supplier statement reconciliation, confirmation kM;}$*? 应付帐款:供应商的申明一致,确认 sqv!,@*q 6N#0D2~^ Bank and cash: bank confirmation !^x;4@Ejm 银行存款和现金:银行的确认 cHAq[Ebp2! W
[G5+*i Auditing sampling PiVp(; rtQ 审计抽样 1
G}\IK1+ cD5N'3 5.Review
O4g2s8k 复核 )4;$;
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B;A< pNT Subsequent events ] :. 随后发生的事件 ']:>Ww.S aInh?- 3-T"[tCe Htm;N2$d -d]v6q'1 Going concern @#>YU 持续关注 m:W+s4!E 5M?
I-m Management representations i$g6C 与管理层的交涉沟通 XE`u WX&0;Kr Audit finalization and the final review: unadjusted differences (o2.*x 审核定稿和最后审查:未经调整的差异 !F08F>@D VfT@;B6ALF n48%Uwa, 6. Reporting lhBu?q 报告 l3Wh&*0 学会计论坛bbs.xuekuaiji.com tpn.\z% Appendix QD;:!$Du 附录 vVFT0_ Audit procedure ehV}}1>O 审计程序 G4,.kK