1. Assurance engagements and external audit
保证约定和外部审计 +;}XWV s57-<&@J9 Materiality, true and fair presentation, reasonable assurance mv1_vF: 物质性,真实公平的描述,合理的保证 \?bp^BrI NY5?T0/[ Appointment, removal and resignation of auditors 9Fl}"p[>L. 审计人员的的任命、免职和辞职 6E!C xXUX @+v;B: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4DL;/Z
: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S=^a''bg 7DU"QeLeb
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2EeWcTBU}. 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 S >P TD@ FZM9aA Engagement letter dnby &-+T 约定书(委托书) FuZ7xM, ccW z,[ 2. Planning and risk assessment ?U:LAub 规划和风险评估 T5eXcI0t Q1G?e,Q General principles k-LB %\p 一般原则 s^nwF
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Plan and perform audits with an attitude of professional skepticism L`yyn/2> 持专业的怀疑态度计划和执行审计工作 \(lt [= M'=27!D^ Audit risks = inherent risk ×control risk ×detection risk ])=k";76 审计风险=内在风险×控制风险×检查风险 /"t*gN=wrF pcM'j#; Risk-based approach 5-L?JD4& 基于风险的办法 y[*Bw)F\N Fejs9'c
B Understanding the entity and knowledge of the business \ORNOX: 了解商业的实质和知识 '"
H'#%RU FTtGiGd|Zy Assessing the risks of material misstatement and fraud I9ga8mG4-' 评估材料错报和舞弊的风险 {*8'bNJ t@Qs&DZ7k Materiality (level), tolerable error Ks.pb !r 重要性(级别),可容忍误差 Oj#nF@U .[1"Med J Analytical procedures Kq|L:Z
分析程序 ; 4E0%@R M"OXNPkc Planning an audit m8F-#?~ 规划审计工作 eKlh }v %3 ecV$ Audit documentation: working papers So*Q8`"-. 审计文件:工作底稿 E3#}:6m }bG|(Wp9 The work of others Gw6*0&3') 其他机构的文件 sKhX0,s& T`{W$4XS Rely on the work of experts bz[+g,e2oA 依靠专家的工作 )1a3W7 -Cxk#-sb# Rely on the work of internal audit 7FMg6z8~ 依靠内部审计工作 8CxC`*L( [-cYFdt"V 3. Internal control &eQF[8 , 内部控制 )TxAhaz+ v\#69J5.>) The evaluation of internal control systems iWu$$IV?- 对内部控制系统的评估 !Y3w]_x[: B:=*lU.n Tests of control SrfDl* 控制测试 :]Jwcp !tGXh9g Substantive procedures (time, nature, extent) C6=7zYhR 实质性程序(时间,性质,程度) BlQu9{=n =$UDa`}D Transaction cycles: revenue, purchases, inventory, etc. 5V\\w~&/ 交易周期:收入,采购,库存等。 k9`Bi`wp )/h~csy:~ eN@V?G26K 4.Audit evidence N=&~3k 审计证据 ]sJWiIe. 5QU7!jbI Obtain sufficient, appropriate audit evidence ?<\K!dA 获取足够、适当的审计证据 /GNLZm^ WC,&p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f{[U->#^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 EUj'%;sz- #uJGXrGt= The audit of specific items r#
5))q- 审计的具体项目 HONrt|c bS_!KU Receivables: confirmation KFBo1^9N 应收帐款:确认 @a)
x^d %zQME6WELz Inventory: counting, cut-off, confirmation of inventory held by third parties r'M|mQ$s> 存货:数量,减值,第三方持有存货的确认 w@7NoD= ,2vPmff Payables: supplier statement reconciliation, confirmation i
Iu 应付帐款:供应商的申明一致,确认 A.m#wY8 %iY-}uhO Bank and cash: bank confirmation ^HumyDD6 银行存款和现金:银行的确认 #Yi,EwD 7f_4qb8 Auditing sampling LX[J6YKR 审计抽样 a0OH =1fO"|L 5.Review
9:CJl6~N)# 复核 u^SXg
dj Ia$&SS)K Subsequent events KHKf+^u u 随后发生的事件 N7k<q=r- %>}6>nT# 0\O*\w? f m.
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5l.1i Going concern g![]R-$ 持续关注 _Dl!iV05: 4]RGLN Management representations u&1n~t` 与管理层的交涉沟通 l~Je]Qt I{AteL Audit finalization and the final review: unadjusted differences LF?83P,UJ# 审核定稿和最后审查:未经调整的差异 gUzCDB^.: mw";l$Aq} 8;/`uB:zV 6. Reporting 7!.%HhU0 报告 vULlAQG 学会计论坛bbs.xuekuaiji.com h7<Z
kf Appendix S/
v+7oT 附录 7$x~}*u Audit procedure pUki!TA 审计程序 _ In[Z?P}