1. Assurance engagements and external audit
保证约定和外部审计 C\$7C5/ xV}|G Materiality, true and fair presentation, reasonable assurance r[EN`AxDb 物质性,真实公平的描述,合理的保证 m[ifcDZ(e U~Uxs\0: Appointment, removal and resignation of auditors P1T LH2) 审计人员的的任命、免职和辞职 _Xsn1 sAnStS=> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ev*HH+:b> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T(J&v|FK e)cmZ8~S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?y]3kU 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 :S~XE A' dt
WD Engagement letter @>X."QbE 约定书(委托书) He">kJx 4A|
5eg9N 2. Planning and risk assessment An/)|B4 规划和风险评估 QL_bg:hs dXrv General principles xQWZk`6~L 一般原则 ={#r/x ]%>;R^HY Plan and perform audits with an attitude of professional skepticism #G)ZhgB^ 持专业的怀疑态度计划和执行审计工作 .$99/2[90 /SlCcozFL~ Audit risks = inherent risk ×control risk ×detection risk `lcpUWn 审计风险=内在风险×控制风险×检查风险 *(D_g!a OM}:1He Risk-based approach (8=Zr0H
e 基于风险的办法 1xT^ ,e6 ?B@iBOcu[ Understanding the entity and knowledge of the business B0Xn9Tvk 了解商业的实质和知识 ec"L*l" QVzLf+R~ Assessing the risks of material misstatement and fraud g>VkQos5" 评估材料错报和舞弊的风险 `(*5yX C b4oZ@gVR; Materiality (level), tolerable error TO3Yz3+A 重要性(级别),可容忍误差 ZVK;m1?' !{Y$5)Xh`] Analytical procedures c @2s!bs 分析程序 J~n{gT<L
k"GW3E; Planning an audit ~3/>;[! 规划审计工作 x<9|t( =_.Zv Audit documentation: working papers Z^h'&c# 审计文件:工作底稿 sx*(JM}Be LB 2
2doW The work of others !C#q 其他机构的文件 auL?Hb 9at7$Nq Rely on the work of experts xJc'tT6@ 依靠专家的工作 4v E,nx= mP3:Fc_G Rely on the work of internal audit MEq
()}7P 依靠内部审计工作 o7]h;Zg5r HZfcLDrO 3. Internal control V`@@ufU} 内部控制 4y%N(^ y5+-_x, The evaluation of internal control systems B6$s*SXNp 对内部控制系统的评估 2{@:
:JZ - DL/Hk_r Tests of control -pa.-@ 控制测试 ) ,*&rd! M7!&gFv8 Substantive procedures (time, nature, extent) 1c?,= ;> 实质性程序(时间,性质,程度) Ha4?I$'$ {7B$%G' Transaction cycles: revenue, purchases, inventory, etc. pwU]r 交易周期:收入,采购,库存等。 qX-Jpi P >/$Q:92T :~U1JAs$ 4.Audit evidence .+{nfmc,c 审计证据 t2tH%%Rs &$vDC M4 Obtain sufficient, appropriate audit evidence X o{Ce%L 获取足够、适当的审计证据 0&-!v?6) 3cQTl5, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uR@\/6!@ 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 <NT /+>:2 shnfH The audit of specific items }_5z(7}3 审计的具体项目 /EKfL\3 v
8-F;>H Receivables: confirmation *C's7O{O 应收帐款:确认 X3X~`~bAD 8=)Aksu Inventory: counting, cut-off, confirmation of inventory held by third parties ,|xG2G6 存货:数量,减值,第三方持有存货的确认 K& 2p<\2 M8S4D&vpD4 Payables: supplier statement reconciliation, confirmation B]Yj"LM) 应付帐款:供应商的申明一致,确认 *w>
/vu U{eC^yjt"o Bank and cash: bank confirmation "0zMx`Dh 银行存款和现金:银行的确认 ] p'+
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w&:h^u Auditing sampling iT9cw`A^% 审计抽样 ,iiWVA" p~Dm3^Y 5.Review
OkA-=M)RI: 复核 {TE0 fB;'U Subsequent events @RbAC*Y]g 随后发生的事件 "Z}0 A/y BQ_\8Qt| A 7DdU NR --",}%- gEU)UIJ Going concern |]r# IpVf 持续关注 8q_3*++D .F)--% Management representations "eh"'Z 与管理层的交涉沟通 ,FS iE\ '#u2q=n4* Audit finalization and the final review: unadjusted differences PX2Ejrwj 审核定稿和最后审查:未经调整的差异 ~LYKt0/W& '{6`n5:e f&^Ea-c 6. Reporting ~3f#cEP>d} 报告 jCKRoao 学会计论坛bbs.xuekuaiji.com o)S>x0|[ Appendix =CRaMjN 附录 e/@udau Audit procedure K%Q^2"Eb0 审计程序 <uv{/L
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