1. Assurance engagements and external audit
保证约定和外部审计 kesuM3 2kkqPBc_
Materiality, true and fair presentation, reasonable assurance %/}46z9\ 物质性,真实公平的描述,合理的保证 !e?2
x@J R|'ftFebB. Appointment, removal and resignation of auditors C-tkYP
审计人员的的任命、免职和辞职 FByA4VxB _uq[D`= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4d63+iM+} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,JqCxb9 c1sVdM}| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PR3&LI;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 #t< k{C03=xk Engagement letter xRbtiFk9H 约定书(委托书) sIzy/W0iV wz
f 2. Planning and risk assessment C0gO^A.d 规划和风险评估 z2U^z*n{ oYAHyCkVq General principles tRVz4fk[G 一般原则 #5yz~& HB*H%>L{"B Plan and perform audits with an attitude of professional skepticism YLv5[pV 持专业的怀疑态度计划和执行审计工作 `Rx\wfr} }!QVcu"+t/ Audit risks = inherent risk ×control risk ×detection risk 1!W'0LPM 审计风险=内在风险×控制风险×检查风险 o0 |T<_ uN@El1ouY Risk-based approach i9eE/
. 基于风险的办法 jK\AVjn #pnB+h&tE Understanding the entity and knowledge of the business R q`j|tY 了解商业的实质和知识 61Wh %8- |ngv{g Assessing the risks of material misstatement and fraud wY=k$ 评估材料错报和舞弊的风险 q$'D}OH T F$@(0c Materiality (level), tolerable error 5S
4Bz 重要性(级别),可容忍误差 I~Q
G w5`EJp8MC Analytical procedures qFXx/FZ 分析程序 f~:wI9 oVQbc\P3 Planning an audit u;9a/RI 规划审计工作 }"M5"? ?T)M z
q} Audit documentation: working papers [LM9^*sG2V 审计文件:工作底稿 a=
(v S !3)WW)"!r The work of others H;MyT Vl 其他机构的文件 W>(w&k]%B AP+%T
Rely on the work of experts sBa&]9>m 依靠专家的工作 {a0yHy$H e2kW,JV/<$ Rely on the work of internal audit sAS[wcOQ 依靠内部审计工作 `(M0I!t Y=D\ 3. Internal control hv *XuT/ 内部控制 O!P7Wu *uoO#4g~ The evaluation of internal control systems Z8`Y}#Za [ 对内部控制系统的评估 *tfD^nctO ~\+Bb8+hpJ Tests of control 7Y5.GW\^ 控制测试 &qP0-x) %+oqAYm+s Substantive procedures (time, nature, extent) 06e dVIRr 实质性程序(时间,性质,程度) BS3{TGn VIg6' Transaction cycles: revenue, purchases, inventory, etc. 3)y=}jw 交易周期:收入,采购,库存等。 \_x~lRqJJ W3jwc{lj Ax*xa6_2 4.Audit evidence S$
k=70H 审计证据 j/;wxKW ?JBA`,- Obtain sufficient, appropriate audit evidence x@3cZd0
j# 获取足够、适当的审计证据 a n0n8l w?Pex]i{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T+oOlug 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 S6Y:Z0 5+UNLvsZ The audit of specific items &ET$ca`j# 审计的具体项目 MT6"b U4qk<! Receivables: confirmation /D964VR1M\ 应收帐款:确认 GT\yjrCd A0OA7m:~4 Inventory: counting, cut-off, confirmation of inventory held by third parties \BX9Wn*)a 存货:数量,减值,第三方持有存货的确认 +S WtHj7e N 1ydL Payables: supplier statement reconciliation, confirmation 33&l.[A"!} 应付帐款:供应商的申明一致,确认 $%4<q0- iH~A7e62OZ Bank and cash: bank confirmation iNc!zA4 银行存款和现金:银行的确认 (\o4 c0UzK hM[3l1o{| Auditing sampling 'bsHoO 审计抽样 m&s>Sn+ P-<1vfThH 5.Review
#lc6-K# 复核 _%Yi
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U)&ny Subsequent events Xppv 随后发生的事件 O3mw5<%15 gAVD-]` B&_Z&
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e<(6x[_ eiXl"R^ Going concern %hlgLM 持续关注 R+_!FnOJ e7b MK<:r Management representations 3hxV`rb 与管理层的交涉沟通 +25=u|#4r ooBB
g@ Audit finalization and the final review: unadjusted differences IZ\fvYp 审核定稿和最后审查:未经调整的差异 yPY{ZADkQ NCY2^ 'IT]VRObP 6. Reporting *K|ah:(r1\ 报告 (&v,3>3] 学会计论坛bbs.xuekuaiji.com K|OPtYeb Appendix e]CoYuPr 附录 TD%L`Gk Audit procedure ,LP^v'[V7 审计程序 C| 2|OTtQ