1. Assurance engagements and external audit
保证约定和外部审计 Z=CY6Zu7 QE%|8UFY Materiality, true and fair presentation, reasonable assurance <n|.Z-gF\ 物质性,真实公平的描述,合理的保证 ~n`G>Oe3 Oky9GC.a Appointment, removal and resignation of auditors +)QA!g$
审计人员的的任命、免职和辞职 |,OTGZgc XIJ{qrDr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4Q
FX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +Y|HO[ o;M-M(EZQ6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Rhil]|a/ 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 tx{tIw^2; &4-rDR, Engagement letter m=p<.%a 约定书(委托书) (y{nD~k sKuPV 2. Planning and risk assessment ?L~Z]+- 规划和风险评估 Dt8wd,B 6mbHfL>cO General principles |?
l6S 一般原则 RXU#.=xvy W_z?t; Plan and perform audits with an attitude of professional skepticism g w`}eA$ 持专业的怀疑态度计划和执行审计工作 9dXtugp| t(F] -[ Audit risks = inherent risk ×control risk ×detection risk w
=S7zzL) 审计风险=内在风险×控制风险×检查风险 4Iou|
H 1F_ 1bAh$ Risk-based approach Nd.Tda!Kg 基于风险的办法 i&dMX:fRd ]VS$ ?wD Understanding the entity and knowledge of the business 95CCje{o_ 了解商业的实质和知识 IfGQeynj M`kR2NCi Assessing the risks of material misstatement and fraud 2eh j2T 评估材料错报和舞弊的风险 1
GL@t?S 4$<-3IP, Materiality (level), tolerable error 34P5[j!h 重要性(级别),可容忍误差 \XXS; L?5OWVX!v Analytical procedures Bz#K_S 分析程序 ,Cckp! 6 Kzd`|+?'`M Planning an audit 'hM?J*m 规划审计工作 h.W;Dmf6] \PB ~6 Audit documentation: working papers !B_?_ a 审计文件:工作底稿 fC4D# n/3g
x4.g The work of others $&|*v1rH 其他机构的文件 .h8%zB#|i ,~_)Cf#CB Rely on the work of experts "jUr[X2J 依靠专家的工作 @Pc]qu i-EFq@xl Rely on the work of internal audit ~4~-^
t 依靠内部审计工作 &)p/cOiV |ei?s1) 3. Internal control NgnHo\) 内部控制 wZECG-jr/ i cf[.
The evaluation of internal control systems sy
Yg, G[ 对内部控制系统的评估 LyB$~wZx~@ M_2[Wypw Tests of control a9q68 控制测试 AVR9G^ce_ dsP1Zq Substantive procedures (time, nature, extent) .wD>0Ig 实质性程序(时间,性质,程度) !t["pr\
? 7FVu[Qu Transaction cycles: revenue, purchases, inventory, etc. e_wz8]K)n 交易周期:收入,采购,库存等。 w
1E}F [Pdm1]":( q)ygSOtj 4.Audit evidence PomX@N}1 审计证据
S< <xlW TIV1?S Obtain sufficient, appropriate audit evidence |Mp_qg?g 获取足够、适当的审计证据 byv(:xk|'e B(mxW8y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $;_'5`xs 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^ZFbp@#U k})Ag7c The audit of specific items ,XW6W&vR; 审计的具体项目 sa`7_KB ?rQMOJR Receivables: confirmation *_$%Tv.] 应收帐款:确认 EvMhNq~y5 1V?}";T Inventory: counting, cut-off, confirmation of inventory held by third parties I~qS6#%r 存货:数量,减值,第三方持有存货的确认 9jiZtwRpk L;x
c,"\3 Payables: supplier statement reconciliation, confirmation r6Z&i^cMe 应付帐款:供应商的申明一致,确认 `OnN12` <> f Bank and cash: bank confirmation Mz<4P3"H 银行存款和现金:银行的确认 I<.3"F1} *&B*/HAN Auditing sampling A==P?,RG 审计抽样
8^zI HB\y [:E 5.Review
$.(>Sj1 复核 pN&Dpz^ 3skq%;%Wsk Subsequent events S,vrz!'>A 随后发生的事件 IR>^U A$W,#`E K/G|MT)
(]>c8;o#b K2L+tw Going concern KEsMes(* 持续关注 zb~!>
QIz{ WB5[! Management representations <!&nyuSz 与管理层的交涉沟通 A75IG4] FgRlxz Audit finalization and the final review: unadjusted differences K|Std)6 审核定稿和最后审查:未经调整的差异 GfY!~J !yH&l6s @g""*T1:$ 6. Reporting Ol"p^sqwj 报告 g`gH]W
FcG 学会计论坛bbs.xuekuaiji.com B4GgR
,P@S Appendix uI-te~] 附录 -sGfpLy<6 Audit procedure iO3@2J 审计程序 Z KnEg2a