1. Assurance engagements and external audit
保证约定和外部审计 U959=e ]-'9|N*}l Materiality, true and fair presentation, reasonable assurance >slN:dr0: 物质性,真实公平的描述,合理的保证 BP[U`
! +zdkdS,2< Appointment, removal and resignation of auditors B<XPu=| 审计人员的的任命、免职和辞职 3rY /6{ Gx!RaZ1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Tqa4~|6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u-9t s \Ep/'Tj& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M=WE^v!b 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 v,+
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Engagement letter |I
}+!DDuv 约定书(委托书) 'c[LTpn4= erP>P 2. Planning and risk assessment &iOtw0E 规划和风险评估 x#0@$ (A'q@-XQ General principles sYA-FO3gh 一般原则 %gMpV OZ;E&IL Plan and perform audits with an attitude of professional skepticism Zax]i,Bx 持专业的怀疑态度计划和执行审计工作 /V<`L gyQ
9Z} Audit risks = inherent risk ×control risk ×detection risk N&ql(#r 审计风险=内在风险×控制风险×检查风险
CDYx/yO %B&?D@ Risk-based approach 87(^P3
;@ 基于风险的办法 >v_5xd9 aF{i
A\ Understanding the entity and knowledge of the business O|&TL9: 了解商业的实质和知识 9BD|uU;0 6J-}&U Assessing the risks of material misstatement and fraud 'HWgvmw( 评估材料错报和舞弊的风险 RpK,ixbtA+ m=.7f9 Materiality (level), tolerable error 7oe@bS/Z 重要性(级别),可容忍误差 x\hn;i< -mHhB(Td' Analytical procedures f5b`gvCY,# 分析程序 O4PdN? mjl!Nth:< Planning an audit f
76| 规划审计工作 KHus/ M&0 .&Pe7`.BE Audit documentation: working papers y]YS2^ 审计文件:工作底稿 T :S{3 Df,VV+ The work of others `;qv} 其他机构的文件 _d0-%B
9m O mh&)|Iql Rely on the work of experts (bFWT_CChz 依靠专家的工作 ,c7u WUWb5xA Rely on the work of internal audit ?> M oV5 依靠内部审计工作 `{|}LFS> @oqi@&L'C 3. Internal control 'Tf#S@o 内部控制 ~sHZh W8yfa[z~J The evaluation of internal control systems ~R?
dDL 对内部控制系统的评估 <,X+`m& fpK0MS]=b Tests of control ?J@?,rZQ^V 控制测试 {8Jk=)(md KpbZnW}g Substantive procedures (time, nature, extent) &8_f'+i0 实质性程序(时间,性质,程度) gjegzKU mf]( 3ZL Transaction cycles: revenue, purchases, inventory, etc. So\| Ye 交易周期:收入,采购,库存等。 1[/$ZYk: u};]LX\E E#{WU} 4.Audit evidence 4=F]`Lql 审计证据 9{UP)1
7 -90ZI1O` Obtain sufficient, appropriate audit evidence k|$"TFXx; 获取足够、适当的审计证据 4'{hI;&a& :&1=8^B Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kJvy<(iG 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 %I|+_ z&x ;+ Co!L The audit of specific items nhQ44qRgQ 审计的具体项目 a
._^E/EV }Uwkef.Q Receivables: confirmation Dmm r]~ 应收帐款:确认 RdvPsv}D jgo<#AJ/E Inventory: counting, cut-off, confirmation of inventory held by third parties -M1~iOb 存货:数量,减值,第三方持有存货的确认 0(hv #C4 43u PH1
) Payables: supplier statement reconciliation, confirmation Ql:
b1C, 应付帐款:供应商的申明一致,确认 iA%'
;V FU(}=5n Bank and cash: bank confirmation yYG3/Z3u5 银行存款和现金:银行的确认 .e FOfV) T[4[/n>i Auditing sampling I_zk' 审计抽样 RvPniT(<? p'Y&Z?8 5.Review
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}Gy>; 复核 ){:q;E]^fB l6S19Kv Subsequent events \C+*loLs 随后发生的事件 @`IXu$Wm( 5!SoN}$ da9*9yN <*A|pn
s W?"2;]( Going concern }1a <{& 持续关注 ,#P,B;r~ 2
|0Qk& Management representations C>Omng1>^ 与管理层的交涉沟通 `'[7~ Ew[ ?a
e[dif Audit finalization and the final review: unadjusted differences Q3NPwM 审核定稿和最后审查:未经调整的差异 3WO#^}t LXh@o1 ;o-\. =l 6. Reporting Z^'?|qFj! 报告 wO2V%v^bp 学会计论坛bbs.xuekuaiji.com >bX-!<S Appendix xZ.~:V03\t 附录 7x[LF ^o Audit procedure dN]Zs9] 审计程序 ,>bGbx