1. Assurance engagements and external audit
保证约定和外部审计 (or"5}\6- a!E22k?((z Materiality, true and fair presentation, reasonable assurance 4$[o; t> 物质性,真实公平的描述,合理的保证 Wz s=BNm9 &v0-$ Appointment, removal and resignation of auditors C_kuW+H 审计人员的的任命、免职和辞职 [GI~ & 8ZVQM7O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *
l1*zaE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 - ~|Gwr" +IWH7 qRtp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %z-*C'j5H 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 U`i5B;k}- y'`/^>. Engagement letter Q`<{cFsU 约定书(委托书) UGI<V! {]<c6*gQ 2. Planning and risk assessment NBY|U{.g 规划和风险评估 ur\6~'l4 nYjrEy)Q General principles 8ROKfPj;z 一般原则 9+^)?JUYll Qk:Lo*! Plan and perform audits with an attitude of professional skepticism z6C(?R 持专业的怀疑态度计划和执行审计工作 =+Fb\HvX{ )6C+0b* Audit risks = inherent risk ×control risk ×detection risk $M 8&&M 审计风险=内在风险×控制风险×检查风险 G/<zd) MhD' Risk-based approach 0_gN]>,9n 基于风险的办法 0X5cn 0L^ **Ioy+ Understanding the entity and knowledge of the business ]=qauf>3 了解商业的实质和知识 M`H#Qo5/ #f2k*8"eAF Assessing the risks of material misstatement and fraud j)mU`b_ 评估材料错报和舞弊的风险 3!{imQT P3&s<mh Materiality (level), tolerable error D4!;*2t 重要性(级别),可容忍误差 lx%c&~.DiB #dWz,e3 Analytical procedures E]OexRJ^i 分析程序 y9 {7+] `
Npa/Q Planning an audit G+8)a$?v 规划审计工作 FBNLszT{L 6:#o0OeBP Audit documentation: working papers T>&
q8'lD 审计文件:工作底稿 C
e-ru) ]`&_!T The work of others @kFZN 6 其他机构的文件 #:gd9os : mrP48#Y+l Rely on the work of experts j%Au0k 依靠专家的工作 o+E~iCu5 _-_iw&F Rely on the work of internal audit gu(:'5cX 依靠内部审计工作
/:4J ,=u;1 3. Internal control BV~J*e 内部控制 !E 5FU *s AOR?2u The evaluation of internal control systems =6[.||9 对内部控制系统的评估 2X@9o4_4q 6VGY4j}:( Tests of control o72r `2 控制测试 XHk"nbj */;7Uv7 Substantive procedures (time, nature, extent) M*zpl} 实质性程序(时间,性质,程度)
.dlsiBh =OHX5:Z Transaction cycles: revenue, purchases, inventory, etc. VhUWws3E 交易周期:收入,采购,库存等。 f8:nKb>nq$ eJ?oz^ 0Qt
!w( 4.Audit evidence ccag8LC 审计证据 zr.\7\v }HoCfiE=X Obtain sufficient, appropriate audit evidence m)tu~neM 获取足够、适当的审计证据 >3uNh:|>/ /mex{+p>tO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^jMrM.GY 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 d+q],\"R ^^N|:80 The audit of specific items `}Zqmfs 审计的具体项目 )UKX\nD"0 QoZV6 Receivables: confirmation %F 2h C
x 应收帐款:确认 [Yt{h9 #rkq
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:Q Inventory: counting, cut-off, confirmation of inventory held by third parties >@2<^&K` 存货:数量,减值,第三方持有存货的确认 WO
qDW~ xb,d,(^ ]R Payables: supplier statement reconciliation, confirmation f$C{Z9_SX 应付帐款:供应商的申明一致,确认 m)Plv+R} 5kiW@{m Bank and cash: bank confirmation $tmdE)"& 银行存款和现金:银行的确认 Lnh=y2
;qWu8\T+ Auditing sampling a{nR:zPE 审计抽样 a^R?w|zCX a^%iAe 5.Review
nI*.(+h 复核 G4cgY|71 \Bo%2O%4 Subsequent events &<F9Z2^ 随后发生的事件 4?R979 _,J+b R+b /hl'T'RG :
21d
=^4Z]d Going concern 28!C#.(h 持续关注 lFzVd
N {kpF etXt? Management representations *ub2dH4/ 与管理层的交涉沟通 E5ce=$o 2aYBcPFQh# Audit finalization and the final review: unadjusted differences g:Hj1!' 审核定稿和最后审查:未经调整的差异 q1}!O kr"2 )2[)11J9t T8^9*]:@c! 6. Reporting cC/h7odY 报告 ALMsF2H 学会计论坛bbs.xuekuaiji.com |+nmOi,z Appendix P[3i!"O> 附录
!VGG2N8 Audit procedure jK w
96 审计程序
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