1. Assurance engagements and external audit
保证约定和外部审计 ;YXr G 09;'z Materiality, true and fair presentation, reasonable assurance F-7b`cF9[r 物质性,真实公平的描述,合理的保证 8 8=c3^ H-
qP>: Appointment, removal and resignation of auditors |&RX
>UW$W 审计人员的的任命、免职和辞职 KRR^? GxBPEIim Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;s
B:s9M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rMg{j
gD Hkz~9p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mF:s-+ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 f{5|}PL +?txGHQq Engagement letter /R$x-7t)^( 约定书(委托书) ihY^~ 3)Awj++ 2. Planning and risk assessment +:Q/<^Z 规划和风险评估 5b4V/d*
' Sq8Q* General principles u{nWjqrM*5 一般原则 XoQk'7"f x7kg_
`\U Plan and perform audits with an attitude of professional skepticism .,K?\WZ 持专业的怀疑态度计划和执行审计工作 nV xMo_
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+ Audit risks = inherent risk ×control risk ×detection risk L.%~?T[F 审计风险=内在风险×控制风险×检查风险 l=?y=2+ QOy&!6 Risk-based approach 0?;Hmq3 基于风险的办法 l3#dfW{ B|$13dHfa Understanding the entity and knowledge of the business }
9s 了解商业的实质和知识 [qMO7enu# =X5&au o Assessing the risks of material misstatement and fraud k:@Ls 评估材料错报和舞弊的风险 @`8 B}
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k3.p@8@: Materiality (level), tolerable error /IW=+ri 重要性(级别),可容忍误差 \HEo8~TY
vA-p}]% Analytical procedures ~#km0<r? 分析程序 i[^lJ)[>N r<"/P`r Planning an audit Y@S6m@.$ 规划审计工作 f
\r4[gU@ mXM>6>;y Audit documentation: working papers ,fJ(.KI0 审计文件:工作底稿 Z3~*R7G8> v/+}FS= The work of others EI+/%., 其他机构的文件 LP6FSo~K 4
Wd5Goe: Rely on the work of experts \.|A,G= 依靠专家的工作 gOmyFHv. y1My,
?"? Rely on the work of internal audit NWN )b&} 依靠内部审计工作 Ngc+< F S+^r\)
3. Internal control vK7,O%!S 内部控制 xKzFrP;/{ )t|Q7$v1 The evaluation of internal control systems NG!Q< !Y 对内部控制系统的评估 fqs p1m$ J}KktD@!O Tests of control v+bjC 控制测试 b<78K5' TaJn2cC^ Substantive procedures (time, nature, extent) B^Mtj5Oc 实质性程序(时间,性质,程度) +p6\R;_E .(]1PKW Transaction cycles: revenue, purchases, inventory, etc. H{zuIN/.1 交易周期:收入,采购,库存等。 4EbiCSo &U)s%D8e;d x i,wL0{ 4.Audit evidence cNc_
n<M 审计证据 &+^ Y>Ke 8\
;G+ Obtain sufficient, appropriate audit evidence A"VXs1>_^ 获取足够、适当的审计证据 tvxcd*{
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& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;-^9j)31+F 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 gdY/RDxn: Qug'B The audit of specific items K -1~K 审计的具体项目 yP]W\W' ',7Z1O Receivables: confirmation 3g:+p
应收帐款:确认 %,D%Q~ m48Y1'4 Inventory: counting, cut-off, confirmation of inventory held by third parties =PM#eu 存货:数量,减值,第三方持有存货的确认 ]3jH^7[? h
l'k_<a* Payables: supplier statement reconciliation, confirmation )p9n|C 应付帐款:供应商的申明一致,确认 XPTB,1g+f JjML!; Bank and cash: bank confirmation Nj8)HR 银行存款和现金:银行的确认 'p]qN;`'O$ )pa|uH+N Auditing sampling *3($s_r> 审计抽样 j=>Gfo Bd[Gsns 5.Review
u5M{s;{11r 复核 J"|$V# Y2&6x
Th Subsequent events R)Fl@
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随后发生的事件 RE$-{i (oEA)yc| !,uw./8@Ku 0N_Da N
_>64XUZ<n Going concern ?=rh= # 持续关注 =K8h)B_g Ve)
:I Management representations I!'(>VlP7 与管理层的交涉沟通 z#
B) b5 t]%R4ymV Audit finalization and the final review: unadjusted differences bYH_U4b 审核定稿和最后审查:未经调整的差异 K\Q
1/}) f|5|n>* {v(|_j&:o 6. Reporting O v6=|]cW 报告 8;3FTF 学会计论坛bbs.xuekuaiji.com r'?&VS-Cj Appendix 8!Kfe 附录 SUhP
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+ Audit procedure J1t?Qj;f3 审计程序 Wfy+7$14M