1. Assurance engagements and external audit
保证约定和外部审计 ,SNt*t1" @4MQ021( Materiality, true and fair presentation, reasonable assurance A}}dc:$C 物质性,真实公平的描述,合理的保证 aqWlX0+ iSUu3Yv,_m Appointment, removal and resignation of auditors &SNH1b#>E 审计人员的的任命、免职和辞职 3rd8mh&l M2c7| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (&v,3>3] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K|OPtYeb D[}^G5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TD%L`Gk 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 ,LP^v'[V7 C| 2|OTtQ Engagement letter NqGSoOjIO2 约定书(委托书) !|j|rYi- qj `C6_? 2. Planning and risk assessment bwcr/J(Nb 规划和风险评估 TI\xCIH "RM\<)IF General principles jVZ<i}h0B 一般原则 z@w}+fYO rV4K@)~ Plan and perform audits with an attitude of professional skepticism 4Gh\T`= 持专业的怀疑态度计划和执行审计工作 t`{T:Tjc 7!h>
< sx Audit risks = inherent risk ×control risk ×detection risk GNEPb?+T
审计风险=内在风险×控制风险×检查风险 e$2P/6k> >\3\&[#" Risk-based approach ez.a
基于风险的办法 -|f0;Fl 17,mqXX> Understanding the entity and knowledge of the business D6|-nl 了解商业的实质和知识 F3]VSI6^E, %4Qs|CM)m Assessing the risks of material misstatement and fraud eB=&(ZT 评估材料错报和舞弊的风险 gu%i|-} Sk1t~ Materiality (level), tolerable error k<CbI
V 重要性(级别),可容忍误差 )7[#Ti Pr(@&:v: Analytical procedures IGT9}24 分析程序 jWV}Ua @6UZC-M0 Planning an audit PB7-`uz 规划审计工作 &"I csxG !lo
/L Audit documentation: working papers B /w&Lo 审计文件:工作底稿 ^jUw4Dj~-q b
GI){0A The work of others %''L7o.#a 其他机构的文件 ;gSRpTS: y+w,j] Rely on the work of experts CaO-aL 依靠专家的工作 K1BBCe ^G(Ee+PN@ Rely on the work of internal audit "}`)s_rt 依靠内部审计工作 %=Z/Frd hjM?D`5x 3. Internal control 3Jt#
Mp 内部控制 yz=X{p1 QIevps* The evaluation of internal control systems c.b| RM0; 对内部控制系统的评估 !U>WAD9 Y&8,f|{R Tests of control RLMn&j|?e 控制测试 %Nvw`H uOJqj{k_." Substantive procedures (time, nature, extent) )RvX
}y- 实质性程序(时间,性质,程度) zxCx2.7 |*UB/8C^/! Transaction cycles: revenue, purchases, inventory, etc. 6h,!;`8O 交易周期:收入,采购,库存等。 M}# DX=NZc MuQ)F-GSUu $--+M
D29Q 4.Audit evidence Iia.`"S 审计证据 %Q0R]
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Z[d13G; Obtain sufficient, appropriate audit evidence xk%
62W 获取足够、适当的审计证据 J-,ocO )y;7\-K0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;l0dx$w 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 p/VVb% ~'KqiUY The audit of specific items 9jqsEd-SW 审计的具体项目 /\h*v!: e]1Zey Receivables: confirmation <?5|(Q"@: 应收帐款:确认 iW>^'W# kDWEgnXK,v Inventory: counting, cut-off, confirmation of inventory held by third parties ;tZQ9#S 存货:数量,减值,第三方持有存货的确认 Cd"{7<OyM4 Y.]$T8 Payables: supplier statement reconciliation, confirmation 7<;oz30G!L 应付帐款:供应商的申明一致,确认 URrx7F98 `(0B09~7 Bank and cash: bank confirmation ,r;xH}tbi 银行存款和现金:银行的确认 aE9Y
|6 U|%}B( Auditing sampling /G'3!S 审计抽样 w,FPL&{ S* O .
? 5.Review
v#/Gxk9eX 复核 :vG0 l\ A8Q^y
AP^ Subsequent events -LszaMR} 随后发生的事件 k-=LD ~8u *sy Gw$ 5<%sB >VkBQM-% ;ISnI Going concern e@ZM&iR 持续关注 Q'jw=w!|g t'Wv?, Management representations e@W+ehx" 与管理层的交涉沟通 zZ8 *a\ G#GZt\)F Audit finalization and the final review: unadjusted differences ]>VG}e~b 审核定稿和最后审查:未经调整的差异 _<F)G,= :1>?:3,` Nb`qM]& 6. Reporting Bso#+v5 报告 u6ULk<<\ 学会计论坛bbs.xuekuaiji.com f(Of+> Appendix 5MAfuHq^ 附录 HT .*r6Y>g Audit procedure `IUn{I 审计程序 P$#: $U@