1. Assurance engagements and external audit
保证约定和外部审计 VSj!Gm0LB
+Q*`kg' Materiality, true and fair presentation, reasonable assurance dj|5'<l
2 物质性,真实公平的描述,合理的保证 97}]@xN= .p`4>XA Appointment, removal and resignation of auditors %B3~t> 审计人员的的任命、免职和辞职 R
;& >PFmq o9?@jjqH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cw;wv+|k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3P>gDQP ~,'{\jDrS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e5=d
Ev 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 0bNvmZ$ '[F:uA Engagement letter >%JPgr/
8 约定书(委托书) &dtk&P{ |Td+,>, 2. Planning and risk assessment LzygupxY! 规划和风险评估
w-jElV bIKg>U'5d General principles y>{:[L9* 一般原则 X
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.{Y;6]9[ Plan and perform audits with an attitude of professional skepticism JFq
wC=- 持专业的怀疑态度计划和执行审计工作 Zw]`z*,yRA QbU5FPiN Audit risks = inherent risk ×control risk ×detection risk TFVQfj$r 审计风险=内在风险×控制风险×检查风险 Ur j*V0^ IS C.~q2 Risk-based approach QWmE:F[M~ 基于风险的办法
fF:57*ys BT{;^Hp Understanding the entity and knowledge of the business ]5W$EvZ9) 了解商业的实质和知识 KuNLu31% .@dC]$2= Assessing the risks of material misstatement and fraud BEZ~<E&0H 评估材料错报和舞弊的风险 #kg`rrFr #GsOE#*>T Materiality (level), tolerable error l,wlxh$}( 重要性(级别),可容忍误差 c,UJ uCZ B`tq*T% Analytical procedures MsB>3 分析程序 fV:15!S[ c0U
g5Vr Planning an audit )W@ug,y 规划审计工作 Y~ ~Dg?e -K"'F`;W Audit documentation: working papers GqFx^dY4* 审计文件:工作底稿 *7Dba5B 337.' |ZE The work of others FU|brSt 其他机构的文件 : }Jx *0WVrM06? Rely on the work of experts K2m>D=w 依靠专家的工作 }A9#3Y|F DF%d/a{] Rely on the work of internal audit I-v}
DuM 依靠内部审计工作 EIi<g2pM( #ydold{F 3. Internal control ~G@NWF?7 内部控制 -15e /i+z#q5' The evaluation of internal control systems 4^_6~ YP7 对内部控制系统的评估 l![M,8 x"r0<RK Tests of control
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Zi; Substantive procedures (time, nature, extent) @uSO~.7 实质性程序(时间,性质,程度) , c.^"5 s"L&y <?) Transaction cycles: revenue, purchases, inventory, etc. &lc@]y8 交易周期:收入,采购,库存等。 !E70e$Th .j6udiv5 zI88IM7/ 4.Audit evidence g`EZLDjt 审计证据 .=y=Fv6X ,f03TBD} Obtain sufficient, appropriate audit evidence l;F"m+B!$ 获取足够、适当的审计证据 +cpb!YEAb ET*A0rt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $`pf!b2Z 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 +]l?JKV lH fZw})d The audit of specific items tX*@r 审计的具体项目 a=S &r1s> O[X*F2LC4 Receivables: confirmation dT`nR" 应收帐款:确认 HOW<IZ^ \%-<O Inventory: counting, cut-off, confirmation of inventory held by third parties A#>wbHjWF 存货:数量,减值,第三方持有存货的确认 ]+lT*6P* +h)"m/mE Payables: supplier statement reconciliation, confirmation WC_.j^sW 应付帐款:供应商的申明一致,确认 ^}j~:EZb
}gSoBu Bank and cash: bank confirmation 1eXMMZ/? 银行存款和现金:银行的确认 Z;+,hR (( 'r'
=%u$1C Auditing sampling *0U#Z]t 审计抽样 N2h5@*1Y G<Z}G8FW^ 5.Review
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复核 ]4rmQAS7" bR`5g Subsequent events L03I:IJ 随后发生的事件 k|fM9E u5CSx'
h] 4S(G366 1N/4W6 0jp].''RK\ Going concern / Pjd" 持续关注 #rHMf%0 1$Up7=Dr= Management representations eDd&vf 与管理层的交涉沟通 +=WBH' UG vIH m Audit finalization and the final review: unadjusted differences ,7nu;fOT[ 审核定稿和最后审查:未经调整的差异 DVQr7tQf zU5@~J lyL6w1 6. Reporting @Y
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K 报告 /cS8@)e4 学会计论坛bbs.xuekuaiji.com ]H`wE_2tu Appendix V``|<`!gd 附录 GTs,?t16/ Audit procedure ;5X6`GlS#5 审计程序 Zf M]A)