1. Assurance engagements and external audit
保证约定和外部审计 hjFht+j1 sb8bCEm-\ Materiality, true and fair presentation, reasonable assurance e`7>QS;. 物质性,真实公平的描述,合理的保证 $^?VyHXvY A9K$:mL<2 Appointment, removal and resignation of auditors f>ktv76 审计人员的的任命、免职和辞职 N#e9w3Rli
6\K\d_x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :@-yK8q's 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~a`xI 4`: POu& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A
b j7 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 GQA\JYw|oY 5 *YvgB; Engagement letter 2@2d
| 约定书(委托书) xypgG;`\ kAPSVTH$v 2. Planning and risk assessment P\6:euI 规划和风险评估
a`f@&A`z dlCYdwP General principles Dr%wab"yy 一般原则 ~@xPoD& l,l6j";ohd Plan and perform audits with an attitude of professional skepticism c6c@XdV 持专业的怀疑态度计划和执行审计工作 9609 Y\B6c^E) Audit risks = inherent risk ×control risk ×detection risk h| wdx(4
审计风险=内在风险×控制风险×检查风险 Kn@#5MC
rU v3M$UiN,: Risk-based approach {GnZ@Q:F 基于风险的办法 6<fG;: lA/-fUA Understanding the entity and knowledge of the business ~ *"iLf@, 了解商业的实质和知识 vWeY[>oGur kI@<H< Assessing the risks of material misstatement and fraud gVzIEE25 评估材料错报和舞弊的风险 L;j++^p rEj[XK Materiality (level), tolerable error QdQ1+*/+U 重要性(级别),可容忍误差 @Bhcb.kbq Fih
pp< Analytical procedures ?jlz:
Z4 分析程序 5toa@#Bc% =IQ}Y_x
r Planning an audit LOfw
#+]d 规划审计工作 jTt9;?) HSROgBNI: Audit documentation: working papers pl1CPxSdO 审计文件:工作底稿 vVa|E#
[ >|kD(}Axf The work of others u|Mx} 其他机构的文件 _Q
I!UQdW I%a-5f$0 Rely on the work of experts `=#jWZ.8m 依靠专家的工作 =_|G q| VlA]A,P}i Rely on the work of internal audit F/>\uzu 依靠内部审计工作 \DZ
.#=d 2 Kjd!~Z$ 3. Internal control
23L>)Q 内部控制 p2t04p! QNU~G3 The evaluation of internal control systems 1a{r1([) 对内部控制系统的评估 At=d//5FFP YuknZ&Q Tests of control eU%49 A 控制测试 ,
%z HykP ztSQrDbbb4 Substantive procedures (time, nature, extent) X]@"ZV[ 实质性程序(时间,性质,程度) (iir,Ks2C 4l
%W]' Transaction cycles: revenue, purchases, inventory, etc.
Fl=H5HR 交易周期:收入,采购,库存等。 Ta?}n^V?; -W('^v_* Z8xB
a0 4.Audit evidence 1r$-U h 审计证据 !KK `+ 9/ T&]-p:mg^ Obtain sufficient, appropriate audit evidence XxmWj-=qO 获取足够、适当的审计证据 ~r8
<|$; #Iz)Mu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations naf ~#==vc 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 9_:"`)]3B -]zb3P
The audit of specific items .UL2(0 审计的具体项目 qovsM
M 5qQMGN$K Receivables: confirmation pz
['o 应收帐款:确认 2Wluc37 YWH>tt9 Inventory: counting, cut-off, confirmation of inventory held by third parties Y#68_%[ 存货:数量,减值,第三方持有存货的确认 3jxC}xz) 9!Mh(KtQ Payables: supplier statement reconciliation, confirmation o6O-\d7^M 应付帐款:供应商的申明一致,确认 5>f" z&d.YO_W Bank and cash: bank confirmation sS}:O d 银行存款和现金:银行的确认 wX]$xZ!s r]p3D
Q Auditing sampling U; oXX 审计抽样 d%'#-w' lY
tt|J 5.Review
raPOF6-_rH 复核 xN
OKa* <<MpeMi Subsequent events AtCT 随后发生的事件 X<;. l6HtZ( Ex
p?x gE\ ^ vaB ,R`CAf%* Going concern ,6g{-r-2
持续关注 'D5J5+.z a`w=0]1&* Management representations +-|""`I1I 与管理层的交涉沟通 LQPQ !):; I &iyj99n Audit finalization and the final review: unadjusted differences H;nzo3x 审核定稿和最后审查:未经调整的差异 E72N=7v" cl^UFlf[ GE!nf6>Km 6. Reporting NzQvciJ@" 报告 kb2C9< 学会计论坛bbs.xuekuaiji.com q][kD2 Appendix
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附录 X^eyrqv Audit procedure UDi(7c0. 审计程序 9/0H,qZc