1. Assurance engagements and external audit
保证约定和外部审计 'kEG.Oq7 I^:F)a: Materiality, true and fair presentation, reasonable assurance v2=/[E@ 物质性,真实公平的描述,合理的保证 ,5.
<oDH I&\4C.\> Appointment, removal and resignation of auditors JhH`uA& 审计人员的的任命、免职和辞职 Z/h|\SyJ y!hi"! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A Iv<f9*.: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {$|/|* y@aKNWy}$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }Aw47;5q; 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 N%*9&FjrL ZRPy~wy> Engagement letter u GAh7Sop 约定书(委托书) x=vK
EyS@ bQj`g2eyM 2. Planning and risk assessment 0e\y~#- 规划和风险评估 @(){/cF FJF3B)Va| General principles gi1j/j7 一般原则 )ji@k(x27q ;AJ<
LC Plan and perform audits with an attitude of professional skepticism <p/MyqZf 持专业的怀疑态度计划和执行审计工作 +(y>qd Wp`C:H Audit risks = inherent risk ×control risk ×detection risk W #47Cz 审计风险=内在风险×控制风险×检查风险 r@Nl2 &+]x;K Risk-based approach ,(;5%+#n 基于风险的办法 4i`S+`#
2+Zti8 Understanding the entity and knowledge of the business !xymoiArp 了解商业的实质和知识 ])=H OW#_ty_ul Assessing the risks of material misstatement and fraud -O %[!&` 评估材料错报和舞弊的风险 RAwk7F3qn kfRJ\"`
Materiality (level), tolerable error !-ZP*V3}h 重要性(级别),可容忍误差 s6/cL|Ex 6i-*
N[!U Analytical procedures "f<#.}8 分析程序 zuMO1s o6|"J%9GX Planning an audit nd;O(s; 规划审计工作 |eF.ZC)QWh <"A#Eok|4 Audit documentation: working papers F^]aC98]1 审计文件:工作底稿 Pj._/$R[/ (rIXbekgB The work of others yi|:}K$ 其他机构的文件 ,6RQvw 2^J/6R$ Rely on the work of experts jceHKl 依靠专家的工作 I:HV6_/^-G ey*,StT5a Rely on the work of internal audit F "!`X# 依靠内部审计工作 [NjajA~z>F w a2~C [ 3. Internal control \QiqcD9Y 内部控制 0f{IE@-b QY=QQG The evaluation of internal control systems 'f8
p7_F 对内部控制系统的评估 {o {#]fbO% &*jixqzvn Tests of control C`pan /t 控制测试 418gcg6) Rd0?zEKV Substantive procedures (time, nature, extent) }FZp840 实质性程序(时间,性质,程度) *5^ze+: sZT VM9<) Transaction cycles: revenue, purchases, inventory, etc. 7F~xq#Wi# 交易周期:收入,采购,库存等。 [:B W+6 kHZKj!!R [XxA.S)x3 4.Audit evidence ^&HI+M 审计证据 .N&QW
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3S#nZ Obtain sufficient, appropriate audit evidence N]*!8 获取足够、适当的审计证据 (a,6a R4yJ.f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^T=5zqRD 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 uQ-WTz|* X=\x&Wt The audit of specific items ~;` fC|) 审计的具体项目 8XgVY9]Qm 7
@3M]5:3g Receivables: confirmation #i6[4X? 应收帐款:确认 RR8U
Cv K:C+/O Inventory: counting, cut-off, confirmation of inventory held by third parties 5t TLMZ `o 存货:数量,减值,第三方持有存货的确认 H_v/}DEG omr:C8T> Payables: supplier statement reconciliation, confirmation WtMcI>4w 应付帐款:供应商的申明一致,确认 {XyG1 YK7gd|LR] Bank and cash: bank confirmation +h9`I/R 银行存款和现金:银行的确认 f.sPE8#3= l8eT{!4 Auditing sampling +38Lojb} 审计抽样 N IO; S`iM.;|`O 5.Review
U. NeK{ 复核 aIY$5^x [Q7`RB Subsequent events Ti /;
|lP@ 随后发生的事件 k:@a[qnY 4c~*hMry 9
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/Wv `>$gy/N jp"XS Going concern 9*"[pt+tA 持续关注 HrM)jC<~ g4?Q.'dZr Management representations )WzGy~p8K 与管理层的交涉沟通 m/SJ4op$ N. It
yV Audit finalization and the final review: unadjusted differences 9_I[o.q 审核定稿和最后审查:未经调整的差异 zS#f%{ q=(M!9cE "'Q$.sR 6. Reporting BHIZHp 报告 ;2+FgOj 学会计论坛bbs.xuekuaiji.com d{vc
wZQ Appendix |s)VjS4@ 附录 yL^M~lws Audit procedure
dfYYyE 审计程序 WMt&8W5