1. Assurance engagements and external audit
保证约定和外部审计 L 5+J
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~ Materiality, true and fair presentation, reasonable assurance osl=[pm 物质性,真实公平的描述,合理的保证 0pD
W _ )8;{nqoC Appointment, removal and resignation of auditors p ZtgIS(3 审计人员的的任命、免职和辞职 OCCEL9d 9Uk(0A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vF"c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [*<.?9n)or n!a<:]b< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [4p=X=
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 hp*<x4%*a" {VR
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?q(] 约定书(委托书) 5.wiTy \/!ZA[D|E\ 2. Planning and risk assessment J{d(1gSZ 规划和风险评估 r*chL&7 + 3h`UF General principles 4IZlUJ?j+c 一般原则 AM'gnP> +@0TMK,P Plan and perform audits with an attitude of professional skepticism 0Q'v HZ" 持专业的怀疑态度计划和执行审计工作 H)E^!eo n12UBvc}% Audit risks = inherent risk ×control risk ×detection risk 4.8nY\_WF 审计风险=内在风险×控制风险×检查风险 4d0#86l~J/ nTs/Q V Risk-based approach V$(/0mQV( 基于风险的办法 RX'-99M ),=@q+{E{ Understanding the entity and knowledge of the business &UL_bG} 了解商业的实质和知识 8V-,Xig;` Gg|M+M?+ Assessing the risks of material misstatement and fraud c`
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评估材料错报和舞弊的风险 CZY7S*fL 4}i*cB` Materiality (level), tolerable error ,^ 7 CP 重要性(级别),可容忍误差 bg}+\/78# rnO0-h-; Analytical procedures `}gdN}; 分析程序 zI^Da!r. t,h{+lYU Planning an audit ?g3 ]~;# 规划审计工作 z1vw'VT> (bv,02 Audit documentation: working papers NG" yPn 审计文件:工作底稿 %
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- The work of others G
`F8!O( 其他机构的文件 *"cD.)]#2 j)Y[4 ^k^ Rely on the work of experts #f*g]p{ 依靠专家的工作 WDkuB *P!s{i Rely on the work of internal audit T 6Ctf# 依靠内部审计工作 R{?vQ
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}'->H 3. Internal control Km!nM$=k 内部控制 M4KWN' [
]^X`R The evaluation of internal control systems KzphNHd 对内部控制系统的评估 u[")*\CP =X-Tcj?3g Tests of control d"Z
U y!a 控制测试 *5OCqU+g q+ pOrGh Substantive procedures (time, nature, extent) c2 *`2qK# 实质性程序(时间,性质,程度) Bu3T/m Hx2En:^Gf Transaction cycles: revenue, purchases, inventory, etc. !VP %v&jKm 交易周期:收入,采购,库存等。 O'$K],=BS c*;7yh&% r&%.z*q 4.Audit evidence he$XLTmr: 审计证据 xx)-d,S s+Q;pRZW{ Obtain sufficient, appropriate audit evidence (K :]7 获取足够、适当的审计证据 ;AIc?Cg |c2xy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HjA_g0u 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 |0.Xl+7 XIAeCU The audit of specific items E4i0i!<z 审计的具体项目 o>?*X(+le 8K{[2O7i) Receivables: confirmation .Cz %:%9 应收帐款:确认 + G;LX'B `/n M[
Inventory: counting, cut-off, confirmation of inventory held by third parties c</1 存货:数量,减值,第三方持有存货的确认 +fNvNbtA 8)yI<`q6 Payables: supplier statement reconciliation, confirmation -*a?<ES` 应付帐款:供应商的申明一致,确认 55Gtp\L ,v9f~qh Bank and cash: bank confirmation nSx]QREL! 银行存款和现金:银行的确认
+4qU> Uxu\u0* Auditing sampling cz/Q/%j$/ 审计抽样 PftxqJz '+Xlw 5.Review
o[1ylzk}+ 复核 EU-]sTJLF atF?OP|{,w Subsequent events wJ+Aw
随后发生的事件 57,dw-|xi n_u1&a' o0It82?RN mQ~:Y I?Aj.{{$G% Going concern kA wNly 持续关注 x=Hndx^ "v-(g
9( Management representations %^]?5a! 与管理层的交涉沟通 h8e757z
#^#HuDH Audit finalization and the final review: unadjusted differences ^|MjJsn 审核定稿和最后审查:未经调整的差异 +}xaQc:0| [
ho(z30k ;]sYf 6. Reporting BX+.0M
报告 t.Nb?/ 学会计论坛bbs.xuekuaiji.com 3< Od0J Appendix g\SrO {* 附录 Zw1U@5}A Audit procedure Ro(Zmk\t 审计程序 ^wb:C[r!V