1. Assurance engagements and external audit
保证约定和外部审计 B}Qo8i7
z l20q(lb Materiality, true and fair presentation, reasonable assurance 4eKJ\Q=nX5 物质性,真实公平的描述,合理的保证 H\S,^)drJ?
`>*P(yIN Appointment, removal and resignation of auditors 1
v Thb 审计人员的的任命、免职和辞职 4
qnQF]4 OJ 2M_q)e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,kP{3.#Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f9$98SI )*uI/E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s(do
x; d 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
zh6so. RPrk]<<1 Engagement letter @f$P*_G 约定书(委托书) (*EN! -/ >[p+L=' 2. Planning and risk assessment ZpdM[\Q- 规划和风险评估 (T ^aZuuS LKm5U6 General principles %H@fVWe2wT 一般原则 HG^8&uh] 83dOSS2 Plan and perform audits with an attitude of professional skepticism B)(A#&nrb 持专业的怀疑态度计划和执行审计工作 2@H~nw 0 j04Q3d
\f Audit risks = inherent risk ×control risk ×detection risk _V;J7Vz 审计风险=内在风险×控制风险×检查风险 s"'1|^od %!q(zql Risk-based approach Q.N^1?(>k 基于风险的办法 +vQyHo qjWgyhL Understanding the entity and knowledge of the business DJbj@ 2W[ 了解商业的实质和知识 6(z.(eT j_{gk"2:d` Assessing the risks of material misstatement and fraud |h'ugx1iY 评估材料错报和舞弊的风险 bi5'- .B
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?:24 [ Materiality (level), tolerable error 7fVVU+y 重要性(级别),可容忍误差 .1}u0IbJ Fr
VD~; Analytical procedures l/`Z+]; 分析程序 GY!&H"% %jkd}D Planning an audit FPqgncBHK 规划审计工作 T}zi
P c{E-4PYbah Audit documentation: working papers $Fn# b|e 审计文件:工作底稿 =#W{&Te; 1
4|S^UM$ The work of others $Fo ,$ 其他机构的文件 {C3bCVQ]o ZF`ckWT:-N Rely on the work of experts <l\FHJhjq 依靠专家的工作 :ortyCB:H &38Fj'l Rely on the work of internal audit Mn=_lhWK 依靠内部审计工作 "XH]B wM|-u/9+ 3. Internal control SsaF><{5R 内部控制 )~Q$ tM` y_'8m9Qy) The evaluation of internal control systems fpzTv3D=I 对内部控制系统的评估 lr|-_snx2 @P8q=
j}l9 Tests of control zgO?%O 控制测试 X4o8 0/%zXp&m Substantive procedures (time, nature, extent) |GMK@Q'0: 实质性程序(时间,性质,程度) 1mB6rp "\BLi C Transaction cycles: revenue, purchases, inventory, etc. &r_:n t 交易周期:收入,采购,库存等。 xX&*&RPZ KJ-D|N,8@^ Qdtfi1_Y1 4.Audit evidence m.2 审计证据 3Y=S^*ztd |~>8]3. Y Obtain sufficient, appropriate audit evidence a MzAA 获取足够、适当的审计证据 f[X>?{q 10a=[\ Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b)df V= 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 1e&`m~5K+ 2\7]EW The audit of specific items Z,!Rj7wZ 审计的具体项目 8]0R[kjD 8*|@A6ig Receivables: confirmation upX/fLc 应收帐款:确认 ;z&p(e +tuC845 Inventory: counting, cut-off, confirmation of inventory held by third parties #$A6s~`B 存货:数量,减值,第三方持有存货的确认 ,,i;6q_f `]fY9ZDKs Payables: supplier statement reconciliation, confirmation r^]0LJ 应付帐款:供应商的申明一致,确认 9'T(Fc za24-q Bank and cash: bank confirmation r*kk/$,2 银行存款和现金:银行的确认 uD+;5S]us WJ
mj|$D Auditing sampling j|
257D 审计抽样 R^K<u#>K <8H`y(S 5.Review
$ccI(J`zux 复核 YWm:#{n. tv?~LJYN Subsequent events vuD tEz
随后发生的事件 4u"O/rt
`f b}cJUa ql],Wplg d,$[633It} d`v]+HK Going concern BB~Qs 持续关注 /Cw
t4.5 g6nBu Management representations {At1]> 与管理层的交涉沟通 /*st,P$" ZY{,// Audit finalization and the final review: unadjusted differences n#m )]YQC 审核定稿和最后审查:未经调整的差异 tdEu4)6 :^px1 1z{AzpMZ 6. Reporting uYJ6"j 报告 {Rbc 学会计论坛bbs.xuekuaiji.com rU(N@i% Appendix ;@Ls"+g 附录 U|iSJ%K Audit procedure #K
]k 审计程序 [<bfwTFsl