1. Assurance engagements and external audit
保证约定和外部审计 `!$6F:d_l z%#-2&i Materiality, true and fair presentation, reasonable assurance g9fYt& 物质性,真实公平的描述,合理的保证 T<"Bb[kH (T%?@'\ Appointment, removal and resignation of auditors &,yF{9$G 审计人员的的任命、免职和辞职 &>]U c%JK RMiDV^.u` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HNCu:$Wr@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bN7m[GRO. eh>
|m>JY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior un4fnoc 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 4hc[rN,] +Gg|BTTL/ Engagement letter ;
0Q" [[J 约定书(委托书) |'z24 :8 NU3T
XO 2. Planning and risk assessment Il Qk W< 规划和风险评估 heL`"Y2'y> `a83bF35 General principles m#8(l{3| 一般原则 /Ry%K4$ oyr b.lu/ Plan and perform audits with an attitude of professional skepticism Hqs!L`oW) 持专业的怀疑态度计划和执行审计工作 }79O[& l5.k2{' Audit risks = inherent risk ×control risk ×detection risk g$^-WmX\m 审计风险=内在风险×控制风险×检查风险 Vjs'|%P7 lg8@^Pm$r; Risk-based approach K4jHha 基于风险的办法 1Y*k"[?dW f;Oh"Yt Understanding the entity and knowledge of the business ;N?(R\*8 了解商业的实质和知识 WG3!M/4r H '(rD8 pc Assessing the risks of material misstatement and fraud T.3{}230< 评估材料错报和舞弊的风险 9:Oz-b yv
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c Materiality (level), tolerable error Jx~H4y=z 重要性(级别),可容忍误差 4>i\r mvK^') Analytical procedures 7P<f(@0h$E 分析程序 m$=}nI(H LXh}U>a9 Planning an audit rR :ZTfJs" 规划审计工作 |=*)a2 ?tL' X Audit documentation: working papers U 7.k Yu 审计文件:工作底稿 @fYVlHT%E Er%&y The work of others w2UEU5% 其他机构的文件 Lc5zu7ncg '(FC
Rely on the work of experts nAWb9Yk 依靠专家的工作 (;;ji!i @;` 's Rely on the work of internal audit n"T ^ 依靠内部审计工作 Bh'fkW3 iuGwc086 3. Internal control #
:k= 内部控制 d\nXK#)Q $]
"M`h The evaluation of internal control systems 'I&0$< 对内部控制系统的评估 hdCd:6 Gmi?xGn Tests of control Y&j`HO8f 控制测试 \.}T_,I G(.G>8pf Substantive procedures (time, nature, extent) D$K'Qk 实质性程序(时间,性质,程度) :\P@c(c{^C RW+u5Y Transaction cycles: revenue, purchases, inventory, etc. Lo1ySLo$G 交易周期:收入,采购,库存等。 #i@f%Bq- s
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& pT->qQ3; 4.Audit evidence lQ`=PFh 审计证据 }n4 T!N TLVsTM8P Obtain sufficient, appropriate audit evidence =Q40]>bpx 获取足够、适当的审计证据 Hs'~)T !i~(h&z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 17Cb{Q 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 `6)Qi*Z dhob]8b The audit of specific items }W8A1-UF 审计的具体项目 W&Fm;m@M cyJ{AS+ Receivables: confirmation a%B&F|u 应收帐款:确认 |Q3d7y H5x7)1
Ir| Inventory: counting, cut-off, confirmation of inventory held by third parties m%`YAD@2z 存货:数量,减值,第三方持有存货的确认 4F|79U # XLt/$Caf Payables: supplier statement reconciliation, confirmation Cjr]l! 应付帐款:供应商的申明一致,确认 kZz'&xdv'. 7-K8u Bank and cash: bank confirmation ?h&XIM( 银行存款和现金:银行的确认 ;7z6B|8 S[3"?$3S Auditing sampling *^|\#UIk
审计抽样 "u7[[.P) 'c7nh{F 5.Review
aYaEy(m 复核 9)1Ye NSz} Subsequent events FSA%,b;U 随后发生的事件 ~Mn3ADIb= 9KU&M"Yq&i ][S q^5` \s&Mz;: .@,t}:lD Going concern r)5xS] 持续关注 4tZ *%!I' X>[i<ei Management representations
T06(Q[) 与管理层的交涉沟通 'NlhLu I@KM2KMN Audit finalization and the final review: unadjusted differences jG[Vp b 审核定稿和最后审查:未经调整的差异 a
~v$ bNu V+"%BrM :>fT=$i@ 6. Reporting ;bB#Pg 报告 %42a>piev 学会计论坛bbs.xuekuaiji.com r&E
gP Appendix c9-$^yno 附录 !#)t<9]fv Audit procedure `HRL .uX 审计程序 >4X2uNbZS