1. Assurance engagements and external audit
保证约定和外部审计 2)MX<prH <]f{X<ef Materiality, true and fair presentation, reasonable assurance ~Z:)Y* 物质性,真实公平的描述,合理的保证 @:Emmzucv| vI20G89E Appointment, removal and resignation of auditors "8iIOeY-\ 审计人员的的任命、免职和辞职 ZKTY1JW_ [:gp_Z& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mfx-Ja_a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T$"s
w7< D%*Ryg Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h7kn
>q; 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ;Sl%I+? Tvl"KVGm Engagement letter Y3JIDT^ 约定书(委托书) ~5>k_\G8 ix_&os]L_ 2. Planning and risk assessment Ke^9R-jP 规划和风险评估 Vtv~jJ{m Gzc`5n{" General principles &)izh) FA 一般原则 7nPjeh U'LPaf$O
Plan and perform audits with an attitude of professional skepticism jx#9
持专业的怀疑态度计划和执行审计工作 ()W`4p #Q"04'g Audit risks = inherent risk ×control risk ×detection risk tTbf
yI 审计风险=内在风险×控制风险×检查风险 pnTz.)'46 M=54xTh0Y Risk-based approach e^k)756 基于风险的办法 3/ '5#$ c"diNbm[ Understanding the entity and knowledge of the business }t*:EgfI 了解商业的实质和知识 ~NTKWRaR Z# %s/TL Assessing the risks of material misstatement and fraud
#wZbG|% 评估材料错报和舞弊的风险 Oe21noL i1 c[Gk.o Materiality (level), tolerable error k'NP+N<M 重要性(级别),可容忍误差 q)3QmA~ b$sT`+4q Analytical procedures kkIG{Bw 分析程序 %6
la@i b%].D(qBy Planning an audit u{cb[M 规划审计工作 n?QglN 2^qJ'<2]M Audit documentation: working papers Rh%A^j@ 审计文件:工作底稿 40O@a:q* )"J1ET,z The work of others ?DE{4Ti/[ 其他机构的文件 A{Qo}F<* iD<}r?Z Rely on the work of experts WidLUv 依靠专家的工作 Y?- "HK: JkQ\r$Y. Rely on the work of internal audit G!Yt.M0 依靠内部审计工作 oA8A
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@~!=q* 3. Internal control 6,!$S2(zT 内部控制 Z>~7|vl c`/kx The evaluation of internal control systems
l{Et:W%| 对内部控制系统的评估 [Wxf,rW i l=L(pS3 ~ Tests of control Z4g<Ys* 控制测试 <B'PB"R3y dM-~Qo Substantive procedures (time, nature, extent) hcz!f 实质性程序(时间,性质,程度) hW` o-' ts;^,|h Transaction cycles: revenue, purchases, inventory, etc. *;l[| 交易周期:收入,采购,库存等。 UgD)O:xaU yH9&HFDp $wbIe"| 4.Audit evidence DT_%Rz~< 审计证据 %~M#3Ywa _YN
C}PUU Obtain sufficient, appropriate audit evidence (C.aQ)|T 获取足够、适当的审计证据 6Ilj7m* {"*_++| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =}0$|@pl 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 39d$B'"<1 53?Ati\Y) The audit of specific items ZiRCiQ/? 审计的具体项目 h+S]C#X,} f ~bgZ Receivables: confirmation h
gu\~}kD 应收帐款:确认 GiKhdy 4O:HT m Inventory: counting, cut-off, confirmation of inventory held by third parties NN5G
'|i 存货:数量,减值,第三方持有存货的确认 R+2~%|{d KL*+gq0k Payables: supplier statement reconciliation, confirmation Ua4P@#cU 应付帐款:供应商的申明一致,确认 E= .clA PS0
/Ok Bank and cash: bank confirmation Wz#ZkNO 银行存款和现金:银行的确认 ,!X:wY}dW N4b{^Jk
F Auditing sampling %-BwK 审计抽样 1tTY)Evf "
t?44[ 5.Review
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A04qk 复核 *$3p3- ,c
0]r;u! Subsequent events b`ksTO`}x 随后发生的事件 m_FTg)_= c[$i )\0 nU 0## 1~j,A[&|< ,@I\'os Going concern #4!f/dWJp 持续关注 lTVz'ys F5OQM?J Management representations L0w2qF 与管理层的交涉沟通
@1U6sQ )6eFYt%c Audit finalization and the final review: unadjusted differences uo*lW2&U 审核定稿和最后审查:未经调整的差异 P@x@5uC2 P.(z)!] %d<UMbS^ 6. Reporting cVYu(ssC4 报告 bJk
FCI/ 学会计论坛bbs.xuekuaiji.com :XTxrYt28 Appendix (`u+(M!^ 附录 ad52a3deR Audit procedure B9
, 审计程序 (cI@#x