1. Assurance engagements and external audit
保证约定和外部审计 (%L/|F_ BQPmo1B Materiality, true and fair presentation, reasonable assurance ;"Gy5 物质性,真实公平的描述,合理的保证 *`+zf7-f 06Wqfzceb Appointment, removal and resignation of auditors G7&TMg7i 审计人员的的任命、免职和辞职 7!AyL w F0_w9"3E~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9k;,WU(K< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6ncwa<q5
M99ku' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N
0S^{j,i 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 4O-LLH 6{.U7=" Engagement letter qa^cJ1@ 约定书(委托书) Uwkxc a
4ViVy 2. Planning and risk assessment bSw^a{~) 规划和风险评估
@!OXLM eX#.Zt] General principles ExtC\(X; 一般原则 rn)Gx25 .@)vJtH) Plan and perform audits with an attitude of professional skepticism #[jS&rr( 持专业的怀疑态度计划和执行审计工作 VVSt,/S O GxzO|vFQ Audit risks = inherent risk ×control risk ×detection risk 2ul
8]= 审计风险=内在风险×控制风险×检查风险 4q] 6[/ "e"#k}z9 Risk-based approach rNV3-#kU 基于风险的办法 C,+ ;'{7wr|9 Understanding the entity and knowledge of the business 0~U%csPHt 了解商业的实质和知识 W2X`%Tx0 ~b]enG5xS4 Assessing the risks of material misstatement and fraud oVK:A;3T| 评估材料错报和舞弊的风险
)$TN%hV! Dazm8_x Materiality (level), tolerable error ;w .la 重要性(级别),可容忍误差 =.8n K
y B<EqzP*# Analytical procedures Chnt)N`/B4 分析程序 Dc0=gq0 )
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KO Planning an audit GPLop/6
规划审计工作 GU>j8. 01o<eZ, Audit documentation: working papers A2gFY} 审计文件:工作底稿 < +* WOj}+?/3 R The work of others CsZm8oL$ 其他机构的文件 &V*MNi,4Z GwF8ze+cH Rely on the work of experts )dfhy 依靠专家的工作 t,De/ L
lU!_V%n Rely on the work of internal audit h.K"v5I* 依靠内部审计工作 -sA&1n"W&5 dUa>XkPa\2 3. Internal control yJ!26 内部控制 !$l<'K$ )]q Qgc& The evaluation of internal control systems L[2N zwO 对内部控制系统的评估 Fb1<Ic# (!fx5&F Tests of control
a k5D 控制测试 {v'eP[ -KC@M Substantive procedures (time, nature, extent) nZi&`HjQ 实质性程序(时间,性质,程度) Zocuc"j 2
)o2d^^ Transaction cycles: revenue, purchases, inventory, etc. wA$?e} 交易周期:收入,采购,库存等。 r4P%.YO+X T&[6 L@O>;zp; 4.Audit evidence ;N.dzH2yA 审计证据 H^kOwmSzh VB90 5% Obtain sufficient, appropriate audit evidence jo&j<3i 获取足够、适当的审计证据 f4pIF"U9> =LLpJ+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3q`f|r 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 >QYx9`x& F-ZTy"z The audit of specific items ffk>IOH 审计的具体项目 {wM<i v`mB82s Receivables: confirmation %1p-DX6 应收帐款:确认 B~}BDnu 6 %0y-f Inventory: counting, cut-off, confirmation of inventory held by third parties (L4llZ;q 存货:数量,减值,第三方持有存货的确认 YSxr(\~j i
Ehc< Payables: supplier statement reconciliation, confirmation `EgX# 应付帐款:供应商的申明一致,确认 QaLaw-lx OMk3\FV2Z Bank and cash: bank confirmation Dn<3#V 银行存款和现金:银行的确认 \y271}' ;B
| Auditing sampling LodP,\
T 审计抽样 #Ev}Gf+5Q MzB.Vvsy%9 5.Review
#@-dT,t 复核 i?d545. u tH; 6Mp;f Subsequent events {.oz^~zs]g 随后发生的事件 U*{0, Ue' qGN>a[D 00IW9B- - s'W^( Ndl{f=sjX- Going concern }>AA[ba"' 持续关注 *MfH\X379 A-B>VX
Management representations cg^~P-i@* 与管理层的交涉沟通 4xT /8>v2| :mDOqlXW/ Audit finalization and the final review: unadjusted differences
TR*vZzoy 审核定稿和最后审查:未经调整的差异
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" 6. Reporting ?A\+s,9 报告 Iu0GOy*[ 学会计论坛bbs.xuekuaiji.com :
Nf(:D8 Appendix 19[o XyFI 附录 %I`'it2d Audit procedure zQO 1%
g 审计程序 Ar~<l2,{r