1. Assurance engagements and external audit
保证约定和外部审计 P
B-x_D cBbumf 9C Materiality, true and fair presentation, reasonable assurance wQ/.3V[ 物质性,真实公平的描述,合理的保证 yIr0D6L |bQF.n_ Appointment, removal and resignation of auditors p7{H
"AC 审计人员的的任命、免职和辞职 PZ#up{[o y5KeUMcu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2rC& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YvuE:ia d"E3ypPK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7}MnvWP 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 CY.92I@S unqUs08 Engagement letter ] ZP!y
约定书(委托书) o\><e1P MSBrI3MqQ 2. Planning and risk assessment R'vNJDFY 规划和风险评估 R
-<8j`[0 ZI4dD.B General principles raSga'uT; 一般原则 E
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( !/a6;:_y Plan and perform audits with an attitude of professional skepticism }/\`'LQ 持专业的怀疑态度计划和执行审计工作 p{v*/<.; Dk$<fMS,7c Audit risks = inherent risk ×control risk ×detection risk Q`.q,T8I 审计风险=内在风险×控制风险×检查风险 yJ]Va $M br TP}A Risk-based approach qQ3pe:n? 基于风险的办法 z Fj |E }CZw'fhVWO Understanding the entity and knowledge of the business bYpeI(zK 了解商业的实质和知识 u>vvW|OB[ `:EhYj. Assessing the risks of material misstatement and fraud oclU)f., 评估材料错报和舞弊的风险 79}jK"Gc dHg[r|xC Materiality (level), tolerable error ~:0w% 重要性(级别),可容忍误差 x@/:{B y3j"vKG Analytical procedures Og@{6> 分析程序 E`@Z9k1 ` z$d<ep{6 Planning an audit &Ruq8n< 规划审计工作 7TI6EKr Ac*J;fI Audit documentation: working papers E^c*x^ 审计文件:工作底稿 9;\mq'v% Rrl The work of others 7hu7rWY`E 其他机构的文件 FIVC~LDd ":s_O. Rely on the work of experts d:^B2~j 依靠专家的工作 X's<+hK& Px*<-t|R- Rely on the work of internal audit |Ox='.oIb 依靠内部审计工作 q{B?j%.o D `V.gV] 3. Internal control mW{> 内部控制 ; Ad5Jk nu~]9~)I The evaluation of internal control systems 7OG:G z+)x 对内部控制系统的评估
Su?cC/ Yc_(g0NK Tests of control B@6L<oZ 控制测试 -}h^'# vlEW{B;)Z Substantive procedures (time, nature, extent) 5E~^-wX 实质性程序(时间,性质,程度) G-RDQ -MTYtw( Transaction cycles: revenue, purchases, inventory, etc. U-m MKRV 交易周期:收入,采购,库存等。 )
< U9 <Up?w/9 (*Q:'2e 4.Audit evidence C&*1H`n 审计证据 .PR+_a-X t:vBVDkD Obtain sufficient, appropriate audit evidence Ov?J"B'F 获取足够、适当的审计证据 dY~z6bT gM=:80 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cgQ6b. 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 VHl1f7%@H
xz5A[)N The audit of specific items fbbbTZy 审计的具体项目 nQ_{IO8/6W ?7LvJ8 Receivables: confirmation bGgpPV 应收帐款:确认 Iapz,nuE u5glKE Inventory: counting, cut-off, confirmation of inventory held by third parties C}Kl! 存货:数量,减值,第三方持有存货的确认 [?KGLUmTAI y*-_ Payables: supplier statement reconciliation, confirmation
y;8&J{dd 应付帐款:供应商的申明一致,确认 }b&S3?ONt S**eI<QFSk Bank and cash: bank confirmation *tEqu
%N1' 银行存款和现金:银行的确认 ^ W?cuJ8 \I523$a Auditing sampling ,bdjk( 审计抽样 xLO
Qu. 23>[-XZb[O 5.Review
W [K.|8ho 复核 +?m.uY( sTlel& Subsequent events gC/ e]7FNr 随后发生的事件 ]FTi2B{}H 0Q_*Z ( _"yA1D0d_ fTvm2+.nX 'EAskA]* Going concern wL
4Y%g 持续关注 Y`bTf@EP> rHX^bcYK Management representations Xzf,S;XV~ 与管理层的交涉沟通 .)!QsBU !#O
[RS Audit finalization and the final review: unadjusted differences ;t\h"K<,| 审核定稿和最后审查:未经调整的差异 SNH 3C1 CYW@Km{e V1V0T , 6. Reporting 4Qfsxg 报告 PLc5m5 学会计论坛bbs.xuekuaiji.com M }d:B)cz Appendix m3lz#Pm'0 附录 jBw)8~tYm Audit procedure $Xu3s~:S 审计程序 - Fbp!*.
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