1. Assurance engagements and external audit
保证约定和外部审计 i)\`"&.j>N "tUXYY Materiality, true and fair presentation, reasonable assurance ;'dw`)~jQ 物质性,真实公平的描述,合理的保证 R3Eh47 o)cd!,h Appointment, removal and resignation of auditors +}>whyX1 审计人员的的任命、免职和辞职 SZ~Ti|^ Xcicqywe? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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w @cAv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )dG7$,g 0[xu
m Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xzy7I6X 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 ];^A8? 6J6MR<5' Engagement letter 42:\1B#[ 约定书(委托书) oKz
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SE+ 7 2. Planning and risk assessment Q<d\K(<3?: 规划和风险评估 _+%-WFS| $uawQf+S General principles tk<dp7y7 一般原则 KB7CO: jio1#& Plan and perform audits with an attitude of professional skepticism [L|H1ll 持专业的怀疑态度计划和执行审计工作 vML01SAi Gk8"f
s Audit risks = inherent risk ×control risk ×detection risk 5P
-IZ8~$ 审计风险=内在风险×控制风险×检查风险 ~kYUp5f
K-)_1 Risk-based approach b3
MgJT"mN 基于风险的办法 $/5Jc[Ow R"Hhc(H Understanding the entity and knowledge of the business a
=*(>= 了解商业的实质和知识 gT'c`3Gkz 8Cs)_bj#! Assessing the risks of material misstatement and fraud lOPCM1Se 评估材料错报和舞弊的风险 IBf&'/ 8\ ln'7kg Materiality (level), tolerable error G7pj.rQ 重要性(级别),可容忍误差 nE+sbfC ?2%
d;tW Analytical procedures ['sj'3cW- 分析程序 m-dne/%_ +e`f|OQ Planning an audit =ILs[p 规划审计工作 V
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2+TCFpv Audit documentation: working papers >,y291p2 审计文件:工作底稿 nyi}~sB %8>s :YG The work of others 8*H-</ = 其他机构的文件 \kvd;T#t6 LgjL+w19 Rely on the work of experts 2Auhv!xV 依靠专家的工作 U voX\ rC14X} X6 Rely on the work of internal audit `Ff3H$_* 依靠内部审计工作 (LA%q6 0_}OKn
)J 3. Internal control wP/&k`HQ#i 内部控制 JWr:/? #gMMhB= The evaluation of internal control systems 1%
]|O 对内部控制系统的评估 "2i{ L ' 2^bq4c4J Tests of control EQSOEf[ 控制测试 :`2<SF^0O }\:3}'S.$ Substantive procedures (time, nature, extent) |o6
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实质性程序(时间,性质,程度) 8s/gjEwA ?FVX &{{V Transaction cycles: revenue, purchases, inventory, etc. sD7Qt 交易周期:收入,采购,库存等。 wV+ W( ^&zwO7cS lTvI;zy 4.Audit evidence "yCCei,hA? 审计证据 ]iRE^o6 K19/M1~ Obtain sufficient, appropriate audit evidence
7"2L|fG 获取足够、适当的审计证据 x9Y1v1!5Pu gD3s,<>o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =MEv{9_ 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 KoRJ'WW^ +(x^5~QX The audit of specific items .X\p;~H
5 审计的具体项目 L@HPU;< rIH/<@+ Receivables: confirmation upg
? 应收帐款:确认 klxVsx%I{G t
9&xk?%{ Inventory: counting, cut-off, confirmation of inventory held by third parties 9W:oo:dK F 存货:数量,减值,第三方持有存货的确认 uz-,) V&;1
n Payables: supplier statement reconciliation, confirmation 9h>nP8 应付帐款:供应商的申明一致,确认 9 [v=` Ve*NM|jg Bank and cash: bank confirmation gELk u . 银行存款和现金:银行的确认 rL3<r z8_m<uewz Auditing sampling seC]=UJh#> 审计抽样 au@ LQxKQ k__i Jsk 5.Review
=.(yOUI 复核 HS XS%v/Y /x,gdZPX Subsequent events X,
n4_=f 随后发生的事件 lT#&\JQ
V>ML-s9 26PUO$&b. J(JsfU4 )Fx"S.Ok Going concern p4Cw#)BaS 持续关注 3XF.$=@ t~ruP',~\ Management representations :i_818h!?[ 与管理层的交涉沟通 _x
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e<b/G1G Audit finalization and the final review: unadjusted differences }IO<Dq=[ 审核定稿和最后审查:未经调整的差异 #"-?+F=rk h6<abT@I n|2`y? 6. Reporting m^0r9y, 报告 lffp\v{w 学会计论坛bbs.xuekuaiji.com 7[h_"@_A7 Appendix
UhN16|x 附录 ^!^6 | [ Audit procedure ]E'BFon 审计程序 g
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