1. Assurance engagements and external audit
保证约定和外部审计 MF^I] 7_ uH-*`* Materiality, true and fair presentation, reasonable assurance 'zhw]L;'g 物质性,真实公平的描述,合理的保证 _;+N=/l0 |_;Vb Appointment, removal and resignation of auditors '((Ll 审计人员的的任命、免职和辞职 @Q atgYu zorTZ #5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K*Tvo` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kM\O2ay (N\Zz*PLz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
>AW=N 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 4GRmo"S
-j_J1P0, Engagement letter \HOOWaapN 约定书(委托书) 3f:I<S7 Xsc5@O! 2. Planning and risk assessment :22IY>p 规划和风险评估 ZR'q.y[k) @.X}S"yr General principles (UV+/[, 一般原则 [y T4n.f 1XO*yZF Plan and perform audits with an attitude of professional skepticism %?EOD=e= 持专业的怀疑态度计划和执行审计工作 "ppT<8Qi' TPds )osZT Audit risks = inherent risk ×control risk ×detection risk WLWE%bDP 审计风险=内在风险×控制风险×检查风险 p
stQithS _ QM Risk-based approach RfwTqw4@ 基于风险的办法 ?fEX&t,' OI.2C F Understanding the entity and knowledge of the business (r.{v@h,dV 了解商业的实质和知识 1a90S*M aM9St
!i Assessing the risks of material misstatement and fraud L&'0d$Tg8 评估材料错报和舞弊的风险 AAdRuO{l1
Tc)T0dRP Materiality (level), tolerable error LxVd7r VY6 重要性(级别),可容忍误差 bhSpSul `R^g[0 w' Analytical procedures S~F:%@,* 分析程序 zu
x+ooU LZG^\c$ Planning an audit 38Z"9 规划审计工作 H+3I[`v Md
{,@ G Audit documentation: working papers K.R2)o` 审计文件:工作底稿 +c\s%Gzrh (`18W1f5W The work of others ZZE 其他机构的文件 ]+':=&+: -H`G6oMOO Rely on the work of experts $_Qo 依靠专家的工作 _:'m/K3Ee }]zmp/;a Rely on the work of internal audit J6 [x(T 依靠内部审计工作 4_N)1u ! _u;^w}0 3. Internal control `CK;,>i 内部控制 :Rt5=0x
#G.3a]p}" The evaluation of internal control systems d!KX.K\NM, 对内部控制系统的评估 9$Mi/eLG2N *!9/`zW Tests of control +ZE&]BO{ 控制测试 9v
cUo?/ .3|9 ~] Substantive procedures (time, nature, extent) AD?DIE(v 实质性程序(时间,性质,程度) cT0utR& g@Ni!U"_c Transaction cycles: revenue, purchases, inventory, etc. 0dkM72p 交易周期:收入,采购,库存等。 E}@8sY L
o@LjSQ5! N`Bt|#R 4.Audit evidence EkSTN 审计证据 i8B%|[nm 2J4
|7UwJ Obtain sufficient, appropriate audit evidence :GK{JP 获取足够、适当的审计证据 DAu|`pyC% )1fQhdO}x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z}bnw2d] 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 -Ez| M+hc,;6 The audit of specific items oLr"8R\d>t 审计的具体项目 8nnkv,wa J82{PfQ" Receivables: confirmation (C-z8R
Z6 应收帐款:确认 U[A*A^$c} BRD'5 1]| Inventory: counting, cut-off, confirmation of inventory held by third parties (v4 存货:数量,减值,第三方持有存货的确认 H;sQ]:.*] ZHC sv]l Payables: supplier statement reconciliation, confirmation j^%i?BWw 应付帐款:供应商的申明一致,确认 |O
4A+S AVyZ#`, Bank and cash: bank confirmation gs8L/veP 银行存款和现金:银行的确认 |Lhz^5/ ]R4
)FH|>< Auditing sampling #>v7"
< 审计抽样 0X0D8H(7Q :x{Q 5.Review
`90v~OF 复核 f]'@Vt> 9wq%Fnt Subsequent events $k`8Zx w 随后发生的事件 7
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$ Going concern 4iLU "~ 持续关注 4]B3C\
v ^X&9"x)4 Management representations AltE~D/4 与管理层的交涉沟通 m_(hCY=Q$ y:A0!75 Audit finalization and the final review: unadjusted differences poe Xi\e!( 审核定稿和最后审查:未经调整的差异 "T&uS1+=c @qC:% |> GBphab| 6. Reporting {cv;S2 报告 (t]>=p%4g 学会计论坛bbs.xuekuaiji.com *SY4lqN Appendix 'u3+k. 附录 9#(QS+q~ Audit procedure 5{g9Wh[ 审计程序 Pu^~]^W)