1. Assurance engagements and external audit
保证约定和外部审计 4-[U[JJc CL2zZk{u_ Materiality, true and fair presentation, reasonable assurance s;P _LaIp) 物质性,真实公平的描述,合理的保证 ~Zsj@d :a Cf@:'] Appointment, removal and resignation of auditors sRT5i9TQ 审计人员的的任命、免职和辞职 hvTc( 0;mB KLM6#6` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kq=Htbv7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Bs0~P 4^
ij]~n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7|=SZ+g 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 I`B ZZ- j6^.Q/{^ Engagement letter pm+E)z6Yo 约定书(委托书) S".|j$ !N+{X
\+ 2. Planning and risk assessment -ioO8D&! 规划和风险评估 DOtz
4?@5JpC9VA General principles +xIVlH9`Q 一般原则 o!h::j0,~ Ke^/aGi}O Plan and perform audits with an attitude of professional skepticism Vfd_nD^8oZ 持专业的怀疑态度计划和执行审计工作 JT}"CuC 0o 7o;eN Audit risks = inherent risk ×control risk ×detection risk tPiC?=4R 审计风险=内在风险×控制风险×检查风险
rY Puo MA tF, Risk-based approach 6$PQ$ 基于风险的办法 JqLPJUr zz3{+1w] Understanding the entity and knowledge of the business xM)P=y_!M+ 了解商业的实质和知识 S~ckIN] |C./gdq Assessing the risks of material misstatement and fraud -"yma_ 评估材料错报和舞弊的风险 ~yN>9f U 71(ppsHk Materiality (level), tolerable error qtVgjT2#H 重要性(级别),可容忍误差 68~]_r.a a)Ht(*/B Analytical procedures 3J4OkwqD 分析程序 }:?_/$}; uuHs) Planning an audit zwUZ*Se 规划审计工作 %A
`9[icy 4UL"f<7 T Audit documentation: working papers /FTP8XHwL) 审计文件:工作底稿 %j0c|u '
yOx&~H] The work of others ,|+{C~Ojx 其他机构的文件 sn[<Lq l;z+E_sQ Rely on the work of experts J'#o6Ud 依靠专家的工作
fCb&$oRr! iU{\a, Rely on the work of internal audit \HoVS 依靠内部审计工作 qoQ,3
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3. Internal control V+'zuX 内部控制
0^P9)<k' G^P9_Sw]d3 The evaluation of internal control systems Ki:98a$ 对内部控制系统的评估 >0N$R|B& H5FWk Tests of control suX^"Io%! 控制测试 H-&
ktQWK3 jRk1Iu| 7 Substantive procedures (time, nature, extent) OlW5k`B 实质性程序(时间,性质,程度) #)DDQ?D t]t(/x# Transaction cycles: revenue, purchases, inventory, etc. M1DV 9~S 交易周期:收入,采购,库存等。 U&+lw= !M6Km(> A8nf"mRD: 4.Audit evidence O St~P^1 审计证据 }z-)!8vF O[}2 Obtain sufficient, appropriate audit evidence yW(A0 获取足够、适当的审计证据 >tkU+$;- S`spUq1o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I7#+B1t 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$D3iv^hyx u"q!p5P%q The audit of specific items ,-1taS 审计的具体项目 x5yZ+`Gc 7&dPrnQX= Receivables: confirmation L#T`h}1Z 应收帐款:确认 6:bvq?5a5 t-hN4WKH_A Inventory: counting, cut-off, confirmation of inventory held by third parties }PzYt~Z`@ 存货:数量,减值,第三方持有存货的确认 l0wvWv*k q'[yYPDX5x Payables: supplier statement reconciliation, confirmation ;Uj=rS`Q 应付帐款:供应商的申明一致,确认 }'TZ)=t{J ])T_&% Bank and cash: bank confirmation J@9E20$ 银行存款和现金:银行的确认 %lK]m`( aQfrDM<*XS Auditing sampling 9fb"R"(M 审计抽样 k@C]~1 L5>.ku=T 5.Review
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< 复核 8:UV; 5@ ]?2&d[ Subsequent events O7Awti-X
随后发生的事件 Xn8r3Nb$A F
;dUqXUu [hXU$Y>"0 `ZAGseDd~ !bD`2m[Q Going concern !TuMrA* 持续关注 g~=#8nJ 6t
6#<ts Management representations yu62$d 与管理层的交涉沟通 WAbt8{$D ]2B=@V t, Audit finalization and the final review: unadjusted differences 4#@zn 2l 审核定稿和最后审查:未经调整的差异 {-Y% wM8<i >sE{c>R% 1QH5<)Oa 6. Reporting Q2/ZO2 报告 IE9A _u* 学会计论坛bbs.xuekuaiji.com Ke+#ww Appendix CVBy&o"6A 附录 wp8ocZ-Gj Audit procedure (f|3(u'e? 审计程序 $q;dsW,8