1. Assurance engagements and external audit
保证约定和外部审计 d)pz )UxQf37 Materiality, true and fair presentation, reasonable assurance A}
x_zt 物质性,真实公平的描述,合理的保证 A8CIP:Z g!~-^_F Appointment, removal and resignation of auditors nEeQL~: 审计人员的的任命、免职和辞职 Ew)n~!s 7<Z~\3x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JMl, N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^\Ue
7,H- jb#1&L14 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wo<PmSt9i 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 H-nFsJ(R!c .If"'hMY Engagement letter $cp16 约定书(委托书) .x\/XlM G!
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iqG 2. Planning and risk assessment Xs.$2 规划和风险评估 gdkLPZ<< "W3n
BaG General principles 24.7S LXO 一般原则 5yO#N2jY\ =0jmm(:Jh Plan and perform audits with an attitude of professional skepticism v#T?YK 持专业的怀疑态度计划和执行审计工作 Wme1Uid )- Wn'C'Z Audit risks = inherent risk ×control risk ×detection risk xIq"[?m 审计风险=内在风险×控制风险×检查风险 ImT+8pa _7t|0aNo\ Risk-based approach f0N)N}y 基于风险的办法 Y3sNr)qss DLg `Q0`M5 Understanding the entity and knowledge of the business wXIe5 了解商业的实质和知识 ;OT#V,}r ~Q{[fy= Assessing the risks of material misstatement and fraud 7#~m:K@ 评估材料错报和舞弊的风险 hhh: rmEZl /o}0oo5B Materiality (level), tolerable error /4f 5s#hR 重要性(级别),可容忍误差 -?2 &5YB ~8n~4 Analytical procedures ]w&?k:y> 分析程序 1Q2k>q8 2+r )VF: Planning an audit X<@y*?D9D 规划审计工作 nw]e_sm VK@i#/jm Audit documentation: working papers `hQ!*f6 审计文件:工作底稿 1_dMe%53 s].'@_~s The work of others NIXc ib"tG 其他机构的文件 qkR,<"C|` ck4T#g;= Rely on the work of experts :b3lJ-dB 依靠专家的工作 }IalgQ(i b`={s Rely on the work of internal audit ^w.(*; / 依靠内部审计工作 5k7(! vSHIl"h 3. Internal control b\e)PUm#u@ 内部控制 \Kzt*C-ZH l7r N
The evaluation of internal control systems j}
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O34 对内部控制系统的评估 ^VLUZ w|UKMbRMU] Tests of control $/U^/2) 控制测试 ~"4 vd 3 q0KXuMK Substantive procedures (time, nature, extent) DoPF/m} 实质性程序(时间,性质,程度) %imBGh %n`iA7j$W Transaction cycles: revenue, purchases, inventory, etc. FoelOq6 交易周期:收入,采购,库存等。 4Xb}I;rM xYkgNXGs5 `b'|FKc] 4.Audit evidence Le$u$ulS 审计证据 1 0Tg> H Xe^=(| M
Obtain sufficient, appropriate audit evidence (A<sFw? 获取足够、适当的审计证据 c%,6L <[ *U^\Mwp Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }SvWC8 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 ?0)XS< i(cb&;Xx:A The audit of specific items A ** M"T 审计的具体项目 Vh[o[ U @ke})0`5 Receivables: confirmation vgbjvyfN 应收帐款:确认 ~b<4>"7y. 1NHoIX Inventory: counting, cut-off, confirmation of inventory held by third parties M$hw(fC|m1 存货:数量,减值,第三方持有存货的确认 ] GPz>k zxmI/]3+/ Payables: supplier statement reconciliation, confirmation :g:h 0'G 应付帐款:供应商的申明一致,确认 #WmAkzvq z&J ow/ Bank and cash: bank confirmation Mh/>qyS*2 银行存款和现金:银行的确认 YKxA2`3v% $iz pH Auditing sampling
6!D 审计抽样 TOF62, =
(h;L$ 5.Review
AT'$VCYC( 复核 )tQ6rd' &"6ktKrIg Subsequent events A VG`r2T 随后发生的事件 G y7x? r
Q@o teNQUIe- 2_~XjwKE 7,VWvmWJex Going concern ph (k2cb 持续关注 ^dKaa UNLNY,P/!) Management representations $P9$ ,w4 与管理层的交涉沟通 _<}5[(qu T@.m
^|~ Audit finalization and the final review: unadjusted differences W_n.V" hN 审核定稿和最后审查:未经调整的差异 wmCV%g\.d: { RX
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hg/&[/eodm 6. Reporting BU{V,|10a 报告 T eTOj| 学会计论坛bbs.xuekuaiji.com @[Qg}'i Appendix =QO[zke: 附录 (G!J== Audit procedure XFAt\g 审计程序 TUYl><F5v=