1. Assurance engagements and external audit
保证约定和外部审计 =cxjb,r
0L'h5i>H) Materiality, true and fair presentation, reasonable assurance I'JFt>]
物质性,真实公平的描述,合理的保证 ig6F!p ]'hz+V31% Appointment, removal and resignation of auditors &T{+B:*v 审计人员的的任命、免职和辞职 LVX.s tN#p -LUKYGBK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vForj*Xo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aPR
F Zf ;U=]R Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W_%Dg]l
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 m}rUc29cS, o<Q~pd#Ip, Engagement letter )Zox;}WK+ 约定书(委托书) {$Qw]?Yv L:7%W dyh 2. Planning and risk assessment L+&$/1h] 规划和风险评估 ->d3FR YH@^
6Be9 General principles #}o*1 一般原则 +ps(9O/B> Y-v6xUc{F Plan and perform audits with an attitude of professional skepticism r+>gIX+Fl 持专业的怀疑态度计划和执行审计工作 MGK%F#PM Tv!zqx#E Audit risks = inherent risk ×control risk ×detection risk n
PE{Gp) } 审计风险=内在风险×控制风险×检查风险 o!: l4RZ!K*X_" Risk-based approach O|d"0P 基于风险的办法 09/Mg 05Ak[OOU> Understanding the entity and knowledge of the business /;
w(1)B 了解商业的实质和知识 c1Skt 5y0N }} Assessing the risks of material misstatement and fraud a0~LZQ? 评估材料错报和舞弊的风险 ';Y0qitGB y2cYRHN[X} Materiality (level), tolerable error Dr)B0]KG 重要性(级别),可容忍误差 0l;TZf=H Pd)mLs Jg Analytical procedures A{MMY{K3 分析程序 :pq+SifP }"Clv/3_ Planning an audit KSz;D+L\ 规划审计工作 a[I
: ^S x. 8fxogz Audit documentation: working papers )\Am:?RH; 审计文件:工作底稿 :<hM@>eFn \ ,D>zF The work of others 3?5JY;}h>" 其他机构的文件 4
Fl>XM 3N257] Rely on the work of experts pLSh
+*F 依靠专家的工作 Q`kV|
pjg $t0o*i{ Rely on the work of internal audit >cJix
1 依靠内部审计工作 g-? @a i]9C"Kw$L 3. Internal control x n?$@ 内部控制 0Xb,ne
7 Z-:T')#Cf The evaluation of internal control systems Np7+g`nG 对内部控制系统的评估 `3g5n:"g\ HA$Xg
j Tests of control S#kYPe 控制测试 [4w*<({* f*}}Az.4 Substantive procedures (time, nature, extent) 1%E
Ngb:8 实质性程序(时间,性质,程度) /z!Tgs4 iYD5~pK8 Transaction cycles: revenue, purchases, inventory, etc. uP G\1 交易周期:收入,采购,库存等。 8yk7d76Y ?8N^jjG bFjH*~
P 4.Audit evidence 'Fy"|M;2 审计证据 >
a;iX.K +-C.E Obtain sufficient, appropriate audit evidence [;H-HpBaa 获取足够、适当的审计证据 E5!vw@, _o[fjd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S/"G=^~ 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 i-PK59VZ8f ,~ q:rh+ The audit of specific items wx^Det 审计的具体项目 47N,jVt4 k4a51[SYBK Receivables: confirmation s]]lB018O\ 应收帐款:确认 ,Qx]_gZ` s_ t/ Inventory: counting, cut-off, confirmation of inventory held by third parties Q3Pu<j}Y 存货:数量,减值,第三方持有存货的确认 ,OWk[0/ `;Ho<26 Payables: supplier statement reconciliation, confirmation l^Ob60)2 应付帐款:供应商的申明一致,确认 4GbfA
.u )$RV) Bank and cash: bank confirmation ![;={d0 银行存款和现金:银行的确认 Mgr?D 6R,Y.srR Auditing sampling /{f"0]-RA 审计抽样
QEg[ q>Di|5<y 5.Review
*?BY+0 复核 ]!ox2m_U "I66@d?
Subsequent events <pfl>Uf 随后发生的事件 2TUV9Z R\|,GZ!`+ 1aQm r=, D%~tU70a ,VS(4 Going concern vn+XY=Qnr 持续关注 aX`uF<c9 :`e#I/, Management representations +}O -WX? 与管理层的交涉沟通 T?Kh' 23P&n(. Audit finalization and the final review: unadjusted differences _tJt
eDRY 审核定稿和最后审查:未经调整的差异 Mh*r)B~%[ f[1cN`|z u8T@W}FX 6. Reporting P&sWn?q Ol 报告 Z/%FQ 学会计论坛bbs.xuekuaiji.com ;+<IWDo Appendix A+="0{P 附录 5]>*0#C
S Audit procedure \?;
`_E`j 审计程序 YZ5,K6u