1. Assurance engagements and external audit
保证约定和外部审计 ApxGrCu s9'lw' Materiality, true and fair presentation, reasonable assurance o<r|YRzQl 物质性,真实公平的描述,合理的保证 ` kG}NJf Vx6/Rehj Appointment, removal and resignation of auditors nR1QS_@{L 审计人员的的任命、免职和辞职 6(uK5eD(!n aOH$}QnS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion RiX~YLeM 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %8a886;2 !$i*u-%4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 39(]UO6^; 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 /X_g[*]? ;P#c! Engagement letter *>a+`|[1* 约定书(委托书) v8>?,N# oSOO5dk:z 2. Planning and risk assessment u'BuZF
规划和风险评估 &eHhj9 gI SP . General principles NlS/PWc6( 一般原则 =E?!!EIq. D<
h+r? Plan and perform audits with an attitude of professional skepticism (!@
Q\P 持专业的怀疑态度计划和执行审计工作 }(/")i4h 8>
-3G Audit risks = inherent risk ×control risk ×detection risk Uz`K#Bz
审计风险=内在风险×控制风险×检查风险 z!r-g(^G Z`=[hu Risk-based approach '9Hah 基于风险的办法 Gw/imXL [8o!X) Understanding the entity and knowledge of the business ?/@~d 了解商业的实质和知识 Wp[R$/uT t'@qb~sf Assessing the risks of material misstatement and fraud JQhw>H9& 评估材料错报和舞弊的风险
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R K38A;=t9 Materiality (level), tolerable error X(W
d 重要性(级别),可容忍误差 >+ZG{'!j mrzrQ@sN Analytical procedures ,(6U3W*bu 分析程序 IU8/B+hM~ "AzA|zk')" Planning an audit Tjfg[Z/x 规划审计工作 8$H_:*A? *P#okwp Audit documentation: working papers 9bL`0L 审计文件:工作底稿 MMZdF{5@G
[=63xPxs. The work of others /=5YHq> 其他机构的文件 e*7nq~ B5 y3]7^+k Rely on the work of experts *h`%u8/{ 依靠专家的工作 Y 7a<3>
|-W7n'n Rely on the work of internal audit c3X'Sv 依靠内部审计工作 cZ@z]LY.g a5v}w7vL 3. Internal control >>
**n9\q 内部控制 bF#* cH p@H3NX The evaluation of internal control systems dA`. 对内部控制系统的评估 x2|YrkGv *
vL2n>HH Tests of control J
P2zom 控制测试 CMm:Vea cH&-/|N Substantive procedures (time, nature, extent) G\y: O9( 实质性程序(时间,性质,程度) h@5mVTb}i =
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_>OA Transaction cycles: revenue, purchases, inventory, etc. bOt6q/f 交易周期:收入,采购,库存等。 !ys82 #bqc}h9 x
:h0/f 4.Audit evidence Vt {uG 审计证据 "Dc6kn^}3 VOkEDH
Obtain sufficient, appropriate audit evidence t8Sblgq 获取足够、适当的审计证据 6^vMJ82U %>dCAj" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Mpfdl65 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 U4J9bp| v&hQ;v The audit of specific items _B@=fY(g! 审计的具体项目 y
~.k-b<{[ ;b(*Bh< Receivables: confirmation `aj;FrF 应收帐款:确认 u~|D;e @WV}VKm Inventory: counting, cut-off, confirmation of inventory held by third parties gEVN;G'B<= 存货:数量,减值,第三方持有存货的确认 }tvLe3
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x&Vg Payables: supplier statement reconciliation, confirmation _vQtV] 应付帐款:供应商的申明一致,确认 p)5j~Nl jE
/pba4R Bank and cash: bank confirmation u!=9.3 银行存款和现金:银行的确认 -6URM`y'j cmpT_51~O Auditing sampling Vv"JN?dHi 审计抽样 |i)7jG< BT|5"b} 5.Review
uSeRn@ 复核 SLzxF uV w4m-DR5 Subsequent events pvCf4pf~ 随后发生的事件 q5jLK) pzX
684 V Ae@P F/MzrK\':m g_kR5Wxpt Going concern n"[VM=YGI 持续关注 3 34UMH__ ,/d
R Management representations lzJ[ `i. 与管理层的交涉沟通 Fap@cW3?8 !H,_*u. Audit finalization and the final review: unadjusted differences T=/GFg' 审核定稿和最后审查:未经调整的差异 dKs^Dq <M(Jqb cWa (zW;&A 6. Reporting v9<7= D&x 报告 >EVlMt27' 学会计论坛bbs.xuekuaiji.com :6~DOvY Appendix WD wW` 附录 gmU_# J%~ Audit procedure + 9vd(c 审计程序 3~zK :(