1. Assurance engagements and external audit
保证约定和外部审计 X]=eC6M}:V "SMJ:g", Materiality, true and fair presentation, reasonable assurance !'N@ZZ 物质性,真实公平的描述,合理的保证 "K(cDV Q >Hnm.?-AWl Appointment, removal and resignation of auditors &x1A{j_ 审计人员的的任命、免职和辞职 #NFB=oJI 4gen,^ Ij Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]AYP\\Xi 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~LS</_N 'V?FeWp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?>B?*IK! 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 i M !`4 "s0,9;
} Engagement letter tpGT~Y( 约定书(委托书) 7Y8~")f g[(@@TiG 2. Planning and risk assessment |#_p0yPy 规划和风险评估 BaQyn 6B :6Nb,Hh~ General principles D\THe-Vtr 一般原则 `^[k8Z( qKD Plan and perform audits with an attitude of professional skepticism or*{P=m+R 持专业的怀疑态度计划和执行审计工作 Pdf-2
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&U'^ Audit risks = inherent risk ×control risk ×detection risk gL_1~"3KGC 审计风险=内在风险×控制风险×检查风险 f0H.$UAL g!}]FQBb Risk-based approach m+!.H\ 基于风险的办法 5[4wN(
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BJt\ Understanding the entity and knowledge of the business @/:4beh 了解商业的实质和知识 )9nW`d+ dNgA C){w Assessing the risks of material misstatement and fraud !CU-5bpu 评估材料错报和舞弊的风险 yn\c;Z /F;2wT; Materiality (level), tolerable error }>6e-]MHfR 重要性(级别),可容忍误差 )Dz]Pv]H' 5.\p]>|G1 Analytical procedures U,WMP<5& 分析程序 Z4
i))%or A M[f Planning an audit tM]Gu?6 规划审计工作 ,cNe-KJk ESB^"|9 Audit documentation: working papers R0qZxoo 审计文件:工作底稿 G[ U5R?/ a=}1`Q The work of others d` ttWWPw 其他机构的文件 $Y7VA Tv"T+!Z Rely on the work of experts C~T,[
U 依靠专家的工作 i?!9%U!z4 F\r"Y)|b= Rely on the work of internal audit p/(Z2N" 依靠内部审计工作 U*~-\jN1pb u9 &$`N_G 3. Internal control <q=Zg7zB 内部控制 f,yl'2{ lNxP The evaluation of internal control systems !Wr<T!T 对内部控制系统的评估 ]_(hUj._ =Q<VU/ Tests of control 8e-nzc,] 控制测试 [p6:uNo %"v:x?d$$o Substantive procedures (time, nature, extent) LY0f`RX*& 实质性程序(时间,性质,程度) =Smd/'`_ {3 Transaction cycles: revenue, purchases, inventory, etc. B6dU6" 交易周期:收入,采购,库存等。 Nqj@p<y/q T{
@@V &lLk[/b 4.Audit evidence 9;LjM ~Ct 审计证据
j;.P )'m;a_r` Obtain sufficient, appropriate audit evidence oW^x=pS9 获取足够、适当的审计证据 ~+1mH `"65 _?B i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kqKT>xo4EZ 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 "BT M,CB =
zmxki The audit of specific items YA
pC|R,^ 审计的具体项目 "9P @bA ;<0vvP| Receivables: confirmation \C$e+qb~{ 应收帐款:确认 B(M-;F Y#c439 & Inventory: counting, cut-off, confirmation of inventory held by third parties kFE9}0- 存货:数量,减值,第三方持有存货的确认 Z5TA4Q+Q pG"wQ Payables: supplier statement reconciliation, confirmation 0s-K oz 应付帐款:供应商的申明一致,确认 A
M=,:k$ MxpAh<u!vF Bank and cash: bank confirmation ;)h?P.] 银行存款和现金:银行的确认 QD0x^v8 [lML^CYQ Auditing sampling ]D;*2Lw4& 审计抽样 !@lx|=# =!L}/Dl 5.Review
S9[Up}` 复核 Dz.kJ_"Ro
d72( g$F Subsequent events \QSD* 随后发生的事件 S]T71W<i }Dcpe M? *S<I!7Q Tf$> ^L u-n$%yDS Going concern 2.j0pg . 持续关注 n|=yw6aV' *WzPxQ_ Management representations +LWgby4q 与管理层的交涉沟通 @:'E9J06 ]+^4Yq>2 Audit finalization and the final review: unadjusted differences -"^"& ) 审核定稿和最后审查:未经调整的差异 <;+QK=f 23;\l Tnf&32IA
6. Reporting `+KLE(]vyH 报告 EG=U](8T 学会计论坛bbs.xuekuaiji.com ;F, 6]LH! Appendix 3PzF^ 8KJ 附录 {![
E)~ Audit procedure q_;# EV 审计程序 D 5Z7?Y