1. Assurance engagements and external audit
保证约定和外部审计 Z)Zc9SVC QTC-W2t] Materiality, true and fair presentation, reasonable assurance 3D2\#6yo 物质性,真实公平的描述,合理的保证 Y8s.Q A.8[FkiNmD Appointment, removal and resignation of auditors l`mNOQ@}' 审计人员的的任命、免职和辞职 79yF { l(B(gPvU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]b+Nsr~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =Z(_lLNmh 'xG:v)(
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior || }' 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 CGp7 Tx # VfFXH,j Engagement letter 'v~%rhq3 约定书(委托书) lL$no7HBy O]1aez[ 2. Planning and risk assessment d#W>"Cqxqa 规划和风险评估 8TE2q Pm ^+MG"|)u~ General principles K}feS(Ji 一般原则 xIb"8,N ^C|N Plan and perform audits with an attitude of professional skepticism @5,Xr`] 持专业的怀疑态度计划和执行审计工作 02F\1fXS N!Cy)HnS\w Audit risks = inherent risk ×control risk ×detection risk DKG99biJN 审计风险=内在风险×控制风险×检查风险 !5VT[w
1 |z
8Wh Risk-based approach #Aver]eK 基于风险的办法 EyK
F5TP0 ?]]7PEee* Understanding the entity and knowledge of the business _
@/nc:)H 了解商业的实质和知识 ETMF.-P
7lH.>n Assessing the risks of material misstatement and fraud |ZmWhkOX 评估材料错报和舞弊的风险 Yp@i{$IUW $:u5XJx Materiality (level), tolerable error +>BD^[^^ 重要性(级别),可容忍误差 mh :eUFe wj$WE3Y Analytical procedures D>`lN 分析程序 )1ct%rue 1$toowb"Zy Planning an audit py':UQS*q 规划审计工作 d#>iFD+ a
j13cC$ Audit documentation: working papers WW[G ne 审计文件:工作底稿 y yqya[-11 C4.g}q The work of others k@=w? m 其他机构的文件 t
\;,$i av:9kPKm Rely on the work of experts [:"7B&&A 依靠专家的工作 Pq<]`9/w^w F&6Xo]? Rely on the work of internal audit 4RDdfY\%u 依靠内部审计工作 YkJnZ_k/P ZmKxs^5S 3. Internal control ZGgM-O1 内部控制 ^,sKj- 5m\T~[`% The evaluation of internal control systems v$]eCj' 对内部控制系统的评估 FI=]K8 +)U>mm, Tests of control VPI;{0kh 控制测试 ? f>pKe 2(s-8E:
Substantive procedures (time, nature, extent) rI;84=v2&9 实质性程序(时间,性质,程度) Bf+7;4- syB.Z-Cpd Transaction cycles: revenue, purchases, inventory, etc. grbUR)f<?- 交易周期:收入,采购,库存等。
.{-C* 7]pi .1i tMOhH
# 4.Audit evidence 1J?x2 审计证据
WgayH @@~Ql Obtain sufficient, appropriate audit evidence ;RW024 获取足够、适当的审计证据 D)){"Q!b oJln"-M1nx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -j"]1JLQ 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 E,$5V^
9 ["
}Yp The audit of specific items W, -fnJk 审计的具体项目 ]zUvs6ksLG k:sFI @g Receivables: confirmation IWs)n1D*] 应收帐款:确认 U_l#lGA(H -V'h>K Inventory: counting, cut-off, confirmation of inventory held by third parties 9TZ4ffXV* 存货:数量,减值,第三方持有存货的确认 uYy&<_r @/ G$
C9< Payables: supplier statement reconciliation, confirmation xa]e9u% 应付帐款:供应商的申明一致,确认 rc ()Eo50 :I/i"g7< Bank and cash: bank confirmation c@<vFoq 银行存款和现金:银行的确认 0fP-[7P :W*']8 M- Auditing sampling Bq*aP*jv 审计抽样 9S!
2r riz[
AAB 5.Review
,HHCgN
复核 4pG!m&4]ze %wk3&EC. Subsequent events au~}s |# 随后发生的事件 +L>?kr[i[ 45H(.}&f <o:|0=Swb #dEMjD TL*8h7.( Going concern 3V)NM%Aw 持续关注 ,d~6LXr<fM {ZR>`'^: Management representations vzPuk|q3 与管理层的交涉沟通 ,'z=cB`+o N}5'Hk4+ Audit finalization and the final review: unadjusted differences |xX>AMZc)D 审核定稿和最后审查:未经调整的差异 ,bnrVa(I %K7wScz7 1?hx/02
6. Reporting H){lXR/#u 报告 '3eL^Aq 学会计论坛bbs.xuekuaiji.com nQ}$jOU& Appendix i3v|r 0O~L 附录 N "Mw1R4 Audit procedure Tn"/EO^N 审计程序 k<i#agq