1. Assurance engagements and external audit
保证约定和外部审计 {|oWU8.
l f(y+1 Materiality, true and fair presentation, reasonable assurance ir6aV|ea!
物质性,真实公平的描述,合理的保证 W/UA%We3+L 8)S)!2
_h Appointment, removal and resignation of auditors K3mP 6Z#2 审计人员的的任命、免职和辞职 5ih>x3S1/ K#k/t"r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion - ;gQy[U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +=/j
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-g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p
l^;'|=M 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 bf/6AY7 &vmk!wAs Engagement letter fuj9x;8X0 约定书(委托书) 4Wgzp51Aq! J%"5?)[z 2. Planning and risk assessment $*eYiz3Ue 规划和风险评估 79 4UY 0y|1@CS General principles -G>J 一般原则 +7%?p"gEY\ bYLYJ`hH<R Plan and perform audits with an attitude of professional skepticism gE #|eiu 持专业的怀疑态度计划和执行审计工作 b;
of9hY R'Ue>k Audit risks = inherent risk ×control risk ×detection risk B{\Y~>]Pj 审计风险=内在风险×控制风险×检查风险 GDCp@%xW
>h8m8J Risk-based approach U~=?I)Ni 基于风险的办法 (ORbhjl X[Iy6q
t Understanding the entity and knowledge of the business s YTJ^K d 了解商业的实质和知识 <SJ6<' >e;jGk?- Assessing the risks of material misstatement and fraud _v#puFy 评估材料错报和舞弊的风险 7W}%ralkg 97 SS0J Materiality (level), tolerable error p[&Jl 重要性(级别),可容忍误差 o`,}b1lh vKnZ= =B Analytical procedures pF6u3] 分析程序 >&HW6
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~=kMQO Planning an audit V^tD@N 规划审计工作 `=;}I@]zj) (su7*$wV Audit documentation: working papers ,62~u'hR5 审计文件:工作底稿 :V6
[_VaF hAUP#y@:H: The work of others RNB-W% 其他机构的文件 5 `TMqrk f'ld6jt|% Rely on the work of experts d(}?
\| 依靠专家的工作 ;m]
n l_vg +h-% { Rely on the work of internal audit QN;5+p[N 依靠内部审计工作 '9]?jkl W0x9^'=s\ 3. Internal control q;R&valn 内部控制 d. d J^M EyR/ The evaluation of internal control systems e\ (X:T 对内部控制系统的评估 Vc(kw7
U}HSL5v Tests of control 7`~0j6FY 控制测试 ^+%bh/2_W OE[7fDe' Substantive procedures (time, nature, extent) w8S
pt 实质性程序(时间,性质,程度)
vC]r1q.( DMA7eZf'Hv Transaction cycles: revenue, purchases, inventory, etc. V1P]pP 交易周期:收入,采购,库存等。 &b~X&{3, uN?Lz1W\; q9x@Pc29d 4.Audit evidence F+VNrt- 审计证据 1
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oXE Obtain sufficient, appropriate audit evidence k"7ZA>5jk 获取足够、适当的审计证据 c{`!$Z'k< XU<owk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ":e6s co 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4T52vM e4_A`j' The audit of specific items ,c&t#mu*0 审计的具体项目 U*N{H$ACuR oGZuYpa9 Receivables: confirmation \+Qd=,!i( 应收帐款:确认 gCYe^KJ oFyB-vpYQV Inventory: counting, cut-off, confirmation of inventory held by third parties b!MN QGs 存货:数量,减值,第三方持有存货的确认
d8 ~%(I9 }'{"P#e8"q Payables: supplier statement reconciliation, confirmation _)LXD,LA 应付帐款:供应商的申明一致,确认 KN@ [hb
7% M-;MwLx Bank and cash: bank confirmation _nzTd\L88 银行存款和现金:银行的确认 *EO*Gg0d NG\'Ii:-J Auditing sampling |61ns6i! 审计抽样 1fJ~Wp @1 t~}c"|<t 5.Review
$uwz`N: 复核 3y$6}Kp4? -1$z=,q' Subsequent events ?FS0zc!+ 随后发生的事件 wYFkGih |ggtb\W _H}hK kG+ V]]!0ugvk( Nz"K`C>/ Going concern i,;a( Sy4 持续关注 1W.oRD&8j/ ~T9QpL1OJ Management representations 9I5AYa? 与管理层的交涉沟通 ,. ht ~AE vEG7A$Z" Audit finalization and the final review: unadjusted differences Wd+kjI \ 审核定稿和最后审查:未经调整的差异 ?&qQOM~b-\ 1Xh@x st.{AEv@ 6. Reporting q$H@W.f 报告 1f"}]MbLR 学会计论坛bbs.xuekuaiji.com 3DCR n : Appendix }U9dzU14 附录 f]sR4mhO Audit procedure N*PJ m6- 审计程序 HdY#cVxy