1. Assurance engagements and external audit
保证约定和外部审计 3)l<'~"z< |KSoS#Y Materiality, true and fair presentation, reasonable assurance Gd|jE 物质性,真实公平的描述,合理的保证 BbgKaC q iP?lP= M Appointment, removal and resignation of auditors G.^^zmsM` 审计人员的的任命、免职和辞职 C-(O*hK d81[hT}q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
G%%5lw!y' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `CG% Y>+ 't475?bY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &qm:36Y7Xg 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 .zJZ*\2ob De49!{\a Engagement letter sb%l N 约定书(委托书) sv#/ 78 ~| Lnl-han% 2. Planning and risk assessment D ~NWP%H 规划和风险评估 VWMr\]g ?9z1'6 General principles B,A\/%< 一般原则 'uLYah &G7@lz@sK+ Plan and perform audits with an attitude of professional skepticism f/i[?
gw 持专业的怀疑态度计划和执行审计工作 ^>h2.AJ -n6T^vf Audit risks = inherent risk ×control risk ×detection risk Bh6lK}9 审计风险=内在风险×控制风险×检查风险 ?xo<Fv [Ib17#74 Risk-based approach w)Y}hlcq 基于风险的办法 zi,":KDz# R-\"^BV#Z Understanding the entity and knowledge of the business >fgV!o4 了解商业的实质和知识 %&4\'lE w6'8L s Assessing the risks of material misstatement and fraud @Hst-H.l<l 评估材料错报和舞弊的风险 C]
|m|` 2spK#0n.HV Materiality (level), tolerable error jHc/ EZB 重要性(级别),可容忍误差 6X$iTJ[\x \V9);KAOj Analytical procedures Mm#=d?YUHJ 分析程序 Wr.~Ns< "'6R|<u=: Planning an audit 6
ZVD<C :\ 规划审计工作 \J^xpR_0u |1Ko5z Audit documentation: working papers Q37zBC0 审计文件:工作底稿 A;Uw
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XOJ@-^BX The work of others
.y~~[QF}8 其他机构的文件 m{0u+obi&w bl;v^
HR0) Rely on the work of experts /4u:5G 依靠专家的工作 OGU#%5"< WFpR@53Db Rely on the work of internal audit h3kBNBI ) 依靠内部审计工作 eR5+1b :a9$f8*b 3. Internal control 58_aI?~>> 内部控制 \(xQ'AQ- .#ATI<t The evaluation of internal control systems zGE{Z A 对内部控制系统的评估 }@wXm QjwCY=PK! Tests of control ]ch=
D 控制测试 Qmn'G4#@E z50f$
!? Substantive procedures (time, nature, extent) }sS1p6z 实质性程序(时间,性质,程度) V3}$vKQ =;A~$[ g Transaction cycles: revenue, purchases, inventory, etc. _k.gVm 交易周期:收入,采购,库存等。 &0S/]E`_M N
bW5a3= RlTVx: 4.Audit evidence Bn{0-5nj 审计证据 jRIm_) 6u v'{ Obtain sufficient, appropriate audit evidence $~*d. 获取足够、适当的审计证据 &:)e <0I=XsE1iX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H[8P]"*z*i 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -2Azpeh )?PRG= The audit of specific items hKW!kA=gZ 审计的具体项目 Sf0[^"7 4lfJc9J Receivables: confirmation b(H)8#C 应收帐款:确认 7 }sj& EaGS}=qY5 Inventory: counting, cut-off, confirmation of inventory held by third parties abM4G 存货:数量,减值,第三方持有存货的确认 H=k*;' =Z(#j5TGvH Payables: supplier statement reconciliation, confirmation /q8?xP. 应付帐款:供应商的申明一致,确认 wY j~ (P" 3
,?==? Bank and cash: bank confirmation #`H^8/!e 银行存款和现金:银行的确认
vmXY}Ul mDp|EXN Auditing sampling \4`2k 审计抽样 p,w6D,h (&u)FB* 5.Review
2=l!b/m 复核 n`hes_{,g g#ONtY@*U Subsequent events lC i_G3C 随后发生的事件 bz?
*#S \;A\ vQ[ h&6x.ps@ LvNk:99:< {L8(5 Going concern 4n@,
p0 持续关注 +<ey
Iw S&P5##.u` Management representations 1xo<V5 与管理层的交涉沟通 f6P5J|' rXz,<^Hmj Audit finalization and the final review: unadjusted differences lA<IcW 审核定稿和最后审查:未经调整的差异 R%Yws2Le
2 G#! j` jjm-%W@ 6. Reporting KV0e^c; 报告 O"mU#3? 学会计论坛bbs.xuekuaiji.com VMW?[
j Appendix X3Vpxtb 附录 JqH2c=}- Audit procedure kc8T@5+I0 审计程序 /=\__$l)