1. Assurance engagements and external audit
保证约定和外部审计 l0qaTpn 2XP
}:e Materiality, true and fair presentation, reasonable assurance m$T5lKn}U? 物质性,真实公平的描述,合理的保证 fN&,.UB^p "q=Cye Appointment, removal and resignation of auditors 5\Q Tm; 审计人员的的任命、免职和辞职 %HUex
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< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U,Z\)+-R 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '`>%RZ]
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~W, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q
5,zs_j 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 Cv**iW vpQ&vJfR Engagement letter 0<,{poMM 约定书(委托书) &<A,\M ;wn9
21r 2. Planning and risk assessment 4ud(5m;Rle 规划和风险评估 GG%b"d- %*R, ceuI General principles z`{sD] 一般原则 nLN0zfhE# )UzJ2Pa<+_ Plan and perform audits with an attitude of professional skepticism F&d!fEHU 持专业的怀疑态度计划和执行审计工作 @j!,8JQEd Z-iU7 O Audit risks = inherent risk ×control risk ×detection risk PLCm\Oh$l 审计风险=内在风险×控制风险×检查风险 OX_y"]utU tFmB`*!% Risk-based approach [l}H:%O, 基于风险的办法 q0.!T0i ~y<0Cc3Vs Understanding the entity and knowledge of the business c4H6I~2Na 了解商业的实质和知识 -S sgW n7t}G'*Y!^ Assessing the risks of material misstatement and fraud qG9a!sj 评估材料错报和舞弊的风险 Y~"tL(WfJl }z`x-(V Materiality (level), tolerable error %3z[;&*3O 重要性(级别),可容忍误差 |E8sw a V(';2[) Analytical procedures )z[C= 分析程序 z !K2UTX S\GWMB!oF Planning an audit p6DI7<C<H 规划审计工作 V:\:[KcL^ PCT&d)} Audit documentation: working papers q/s-".%P 审计文件:工作底稿 m$vq%[/# > Pw5!i\ The work of others )D8
op;Fn 其他机构的文件 K9N31' &~:EmLgv Rely on the work of experts "~
4V( 依靠专家的工作 @Jd&[T27Lr cv'8_3 Rely on the work of internal audit |`T7}U 依靠内部审计工作 -P;3BHS$T
" MnWd BS 3. Internal control FB6Lz5:Vf 内部控制 >|3Y+X ex>7f%\ The evaluation of internal control systems '\bokwsP 对内部控制系统的评估 EQyX! ZqclmCi Tests of control 9PB%v.t5y 控制测试 c.>f,vtcn 64'2ICf#m Substantive procedures (time, nature, extent) j2G^sj"| 实质性程序(时间,性质,程度) xp|1yud vu(
5s Transaction cycles: revenue, purchases, inventory, etc. 8ZtJvk` 交易周期:收入,采购,库存等。 $%EX~$=m]- v!I z&M:z i!YfR]"} 4.Audit evidence %{
BV+& 审计证据 4)iP%%JH "}()/ Obtain sufficient, appropriate audit evidence c/$].VG0 获取足够、适当的审计证据 ^\PRzY JSUD$|RiJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -;cF)C--12 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 >/-H!jUF] eg;r38 The audit of specific items ,$`}Rf< 审计的具体项目 ^_#wo" O
_9r-Zt^ Receivables: confirmation $~5H-wJ 应收帐款:确认 dNR/| [W
)%0lx Inventory: counting, cut-off, confirmation of inventory held by third parties p@pb[Bx~[ 存货:数量,减值,第三方持有存货的确认 0[UI'2 C]b:#S ${ Payables: supplier statement reconciliation, confirmation 18X?CoM~ 应付帐款:供应商的申明一致,确认 M"*NV(".g [pU(z'caS Bank and cash: bank confirmation )2c]Z|
银行存款和现金:银行的确认 H!Gw
@u]E $6m@gW]N Auditing sampling |mMsU,*gB 审计抽样 =mLp g4 r(Sh 5.Review
$'l<2h>4 复核 e
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QlIIf Subsequent events 'A|c\sy 随后发生的事件 ou0TKE9
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Going concern E
14DZ 持续关注 rOOo42YW` d"5_x]Z; Management representations Foq3==*p 与管理层的交涉沟通 <k[_AlCmsg ,R=!ts[qi Audit finalization and the final review: unadjusted differences )xf(4 审核定稿和最后审查:未经调整的差异 iZk4KX d7BpmM [? "hmSJ 6. Reporting I]n X6=j5 报告 UG44 oKB 学会计论坛bbs.xuekuaiji.com MMk9rBf Appendix g@x7
2$j 附录 ^XeJZkLEB Audit procedure {8mJ<b>VA 审计程序 KT<i%)t2