1. Assurance engagements and external audit
保证约定和外部审计 u+t$l^S ,"0)6=AE Materiality, true and fair presentation, reasonable assurance #K\?E.9h 物质性,真实公平的描述,合理的保证 FCj{A
D 3riw1r;Q Appointment, removal and resignation of auditors %^.%OCX: 审计人员的的任命、免职和辞职 7%?jL9Vw [4&#*@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "6ECgyD+E! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *u6Y8IL1 P,DC 7\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m#/_x 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 `?(Bt|<> 2S3lsp5! Engagement letter LjFqZrH 约定书(委托书) hg@
}@Wq\) MTGiAFE 2. Planning and risk assessment 7}O.wUKw% 规划和风险评估 1SIq[1 2aA`f7 General principles SAV%4 一般原则 NG&_?|OmV uQb!= ] Plan and perform audits with an attitude of professional skepticism H5cV5E0 持专业的怀疑态度计划和执行审计工作 kUx&pYv j9+I0>#X Audit risks = inherent risk ×control risk ×detection risk 69y;`15
审计风险=内在风险×控制风险×检查风险 o\otgyoh )}%O>% Risk-based approach AwUi+|7r]) 基于风险的办法 =,!\~`^ HS>f1
! Understanding the entity and knowledge of the business nP~({:l8X 了解商业的实质和知识 RF!a// `p kMN Assessing the risks of material misstatement and fraud hG~reVNf 评估材料错报和舞弊的风险 vR6Bn ^-CINt{O Materiality (level), tolerable error m9}AG Rj 重要性(级别),可容忍误差 5v)(8|.M e(F42;$$ Analytical procedures 2 !"
XzdD 分析程序 B
\*@krI@ o'<^LYSnB Planning an audit
mV^Zy 规划审计工作 8x{B~_~ l%R50aL Audit documentation: working papers u}bf-;R 审计文件:工作底稿 /%aiEhL JPM))4YDR The work of others H=g.34 其他机构的文件 ^04Q %, 'D1A}X Rely on the work of experts %Pqk63QF 依靠专家的工作 kU-t7'?4 Awv`) "RAR Rely on the work of internal audit Rv,JU6>i 依靠内部审计工作 EVX{ 7% '\fY<Q:! 3. Internal control
8@{OR"Ec 内部控制 ./j,Z$| Zc
|/{$>:W The evaluation of internal control systems e^YHJ>@ 对内部控制系统的评估 U'UQ|%5f C9DJO:f.2y Tests of control /N>e&e[35\ 控制测试 I\?9+3 XnQ yL^UE=#C_ Substantive procedures (time, nature, extent) +(D$9{y 实质性程序(时间,性质,程度) AB Xl ,6!rR,0 Transaction cycles: revenue, purchases, inventory, etc. '$As<LOEd/ 交易周期:收入,采购,库存等。 "TV(H+1,z iGDLZE+? kL7#W9 4.Audit evidence 'Djm0 审计证据 }u+a<:pkK ;VO.!5W@eg Obtain sufficient, appropriate audit evidence M}_i52 获取足够、适当的审计证据 6J~12TU, {k.MS-q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !}\4utHY 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 ``,k5!a66\ GBFw+v/|4 The audit of specific items 0c.s
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审计的具体项目 < _$%@4 L _ 7PMmW@ Receivables: confirmation <D&)OxEn\ 应收帐款:确认 b 6t}{_7
p2J|Hl| Inventory: counting, cut-off, confirmation of inventory held by third parties "x941} 存货:数量,减值,第三方持有存货的确认 N$Y " c* @ DZD Payables: supplier statement reconciliation, confirmation /:<IIqO. 应付帐款:供应商的申明一致,确认 IvpcSam' PN~@ Bank and cash: bank confirmation bsxTqJ 银行存款和现金:银行的确认 1iL'V-y gx03xPeu Auditing sampling G
a;.a 审计抽样 vvB(r! `G1&Z]z 5.Review
P^MOx4 复核 H* ,,^ $rXh0g Subsequent events x5dWBGH 随后发生的事件 S1 _6C:^k wdzOFDA ]fnnZ )CI1
; (vR 9H(# Going concern s{ V*1$e~ 持续关注 wn>edn M,j(=hRJ/E Management representations _<$>*i
R 与管理层的交涉沟通 dX8hpQ 7z\m;
1 Audit finalization and the final review: unadjusted differences
Ae^X35 审核定稿和最后审查:未经调整的差异 Sz{O2lY xRuFuf8 jUj<~:Q}3o 6. Reporting @4%L36k 报告 t3Z_Dp~\ 学会计论坛bbs.xuekuaiji.com `"i Y* Appendix hA 3HVP_ 附录 D7]#Xk2 Audit procedure KPSh#x&I 审计程序 IYWjHE+)d