1. Assurance engagements and external audit
保证约定和外部审计 Sdn4y(&TP 0M_~@E*& Materiality, true and fair presentation, reasonable assurance ,q|;`?R; 物质性,真实公平的描述,合理的保证 AYnk.H-v h~R= ?%H[ Appointment, removal and resignation of auditors N=[# "4I 审计人员的的任命、免职和辞职 {i09e1 *[SOz) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "q,.O5q}Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -0o1iU7 y.PsC ' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]6BV`r] 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 WY)*3? rMy(NAo_ Engagement letter pni*#W*n 约定书(委托书) lujUEHzp /3`(Ki{
Q 2. Planning and risk assessment ]W9 {<+& 规划和风险评估 w#Di R@[gkj General principles #o/ 一般原则 MaS"V`NI R$Or&:E ^ Plan and perform audits with an attitude of professional skepticism )=]u]7p} 持专业的怀疑态度计划和执行审计工作 zOfMKrRG 2#hfBJg@ Audit risks = inherent risk ×control risk ×detection risk e"@Ag:r@a 审计风险=内在风险×控制风险×检查风险 Z;qgB7-M e*?@6E Risk-based approach 41Nm+$m 基于风险的办法 {dF_=`. ={]tklND Understanding the entity and knowledge of the business {I:nza
了解商业的实质和知识 sJ
!<qb5 ! iu9 <]1k Assessing the risks of material misstatement and fraud 2iV/?.<Z& 评估材料错报和舞弊的风险 [d^ [Y:I'\ b Y^K)0+^s Materiality (level), tolerable error :)eU)r"s4 重要性(级别),可容忍误差 $(=0J*ND" }3DZ`8u Analytical procedures _ \LPP_ 分析程序 Q]7}"B& M?QK4Zxb6U Planning an audit =(cfo_B@K 规划审计工作 &o]ic(74c? qQ
T^d Audit documentation: working papers 5%K(tRc| 审计文件:工作底稿 (S)jV0 *<"#1H/q The work of others )ld`2)
4 其他机构的文件 !0DOj["
}xG~a=, Rely on the work of experts W#sCvI@ 依靠专家的工作 k0^t$J
W nKu)j3o` Rely on the work of internal audit id:6O+\ 依靠内部审计工作 cI/Puh^3 }*>xSb1 3. Internal control oH>G3n|U^ 内部控制 X*QQVj t[=teB v< The evaluation of internal control systems >tQ$V<YB 对内部控制系统的评估 (
\o &Gl |Zm'! -_ Tests of control ]~d!<x#+ 控制测试 5kdh!qy[$, u|EHe"V" Substantive procedures (time, nature, extent) 7S.E,\Tws 实质性程序(时间,性质,程度) 8d|#W K^f&+`v6_ Transaction cycles: revenue, purchases, inventory, etc. trm-&e7q?; 交易周期:收入,采购,库存等。 y??^[ sB $dkkgsw7 ?j|i|WUD 4.Audit evidence :9Mqwgk,;3 审计证据 v~`'!N8 2'T uS? Obtain sufficient, appropriate audit evidence W)
p?cK` 获取足够、适当的审计证据 kB3@;z: mh"9V5T Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -kkpEw\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 V \Sl->: B82SAV/O The audit of specific items Q=n2frW(T 审计的具体项目 gv}J"anD M%"{OHj!o Receivables: confirmation *)xjMTJ% 应收帐款:确认 7j~}M(s" gq~6jf> Inventory: counting, cut-off, confirmation of inventory held by third parties rfHAz 存货:数量,减值,第三方持有存货的确认 CEl9/"0s6 &)Z]nNVb Payables: supplier statement reconciliation, confirmation CEEAyip-c 应付帐款:供应商的申明一致,确认 3 Xl!Z^W a*bAf'= Bank and cash: bank confirmation \
wM8I-f! 银行存款和现金:银行的确认 6u[
B}%l -W'T3_ Auditing sampling ,
]H2F']4Z 审计抽样 MCO`\"`l ukwO%JAr 5.Review
+LB2V3UZ 复核 zn2Qp 3u@=]0ZN Subsequent events cTu"Tu\Qw 随后发生的事件 \?~cJMN (Y:?qy U C..)9 `FHKQS5 /M5R<rl Going concern o3,}X@p 持续关注 =)IV^6~b b<\aJb{2 Management representations s]'EIw}mo 与管理层的交涉沟通 FfpP<(
4 !.@F,wZvY Audit finalization and the final review: unadjusted differences R>y/Y<5= 审核定稿和最后审查:未经调整的差异 QUKv :; RZbiiMC> "pTU&He 6. Reporting qj1Fj 报告 v0u, :eZ4 学会计论坛bbs.xuekuaiji.com c$b~?Mx Appendix Bh5z4 附录 f <pJ_ Audit procedure -n~%v0D8c 审计程序 A#Ne07d