1. Assurance engagements and external audit
保证约定和外部审计
lU`]yL a$y=+4L Materiality, true and fair presentation, reasonable assurance >
SU2Jw 物质性,真实公平的描述,合理的保证 :,X,!0pWRp bwR24>8lP Appointment, removal and resignation of auditors o$8v8="p 审计人员的的任命、免职和辞职 C0|<+3uND= !~u;CMR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -{dsl|Dl 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (,#Rj$W QqA~y$'ut Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior id="\12Bw 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 *4"s,1?@BG hqd}L~o: Engagement letter Hr |De8#f 约定书(委托书) Av:5v3% &=oW=g 2 2. Planning and risk assessment S-&[Tp+N 规划和风险评估 :Y`cgi0vkd %8NAWDb{ General principles Yq-N
k:H| 一般原则 X YO09#>& cLj@+?/ Plan and perform audits with an attitude of professional skepticism L
s6P<
"V 持专业的怀疑态度计划和执行审计工作 5}@6euT5$ ~( 54-9& Audit risks = inherent risk ×control risk ×detection risk v<c~
'?YzO 审计风险=内在风险×控制风险×检查风险 {h5 S=b !$P+hX` Risk-based approach bU9B2'%E 基于风险的办法 L5=Tj4` m_{OCHS+ Understanding the entity and knowledge of the business }<6xZ
y 了解商业的实质和知识 a<9cj@h a"uO0LOb Assessing the risks of material misstatement and fraud @|! 9~F 评估材料错报和舞弊的风险 &"]Uh (jv!q@@2C. Materiality (level), tolerable error 9t:P1 重要性(级别),可容忍误差 ZWH?=Bk: +`4`OVE_# Analytical procedures HL-zuZa`Ju 分析程序 HO%atE$> M il
![A1 Planning an audit T7`9[ 规划审计工作 J`}5bnFP
d1$3~Xl] Audit documentation: working papers 72@lDY4cE 审计文件:工作底稿 e]R`B}vO !pY=\vK; The work of others )2t!=
ua 其他机构的文件 .zxP,]"l HPJ\]HV( Rely on the work of experts aN9#ATE 依靠专家的工作 "'/:Tp) <
8#Q5 Rely on the work of internal audit .1R:YNx{/ 依靠内部审计工作 2K?~)q&t* mv9k_7< 3. Internal control Fr/3Qp@S 内部控制 f@U\2r \7M+0Ul1 The evaluation of internal control systems ivL}\~L 对内部控制系统的评估 ~xI1@^r F^&
Rg Tests of control 0IU>KGJ-0s 控制测试 \z>Re$: b=[gK|fu Substantive procedures (time, nature, extent) ,'[&" Eg 实质性程序(时间,性质,程度) ) wkh za{z2#aJ Transaction cycles: revenue, purchases, inventory, etc. #Hm*<s. 交易周期:收入,采购,库存等。 242dT/j Fl{:aq"3 {;.q?mj 4.Audit evidence h'Tn&2r6 审计证据 f4.k%| ] )X*?M?~\ Obtain sufficient, appropriate audit evidence sjh>i>t 获取足够、适当的审计证据 F\&Sn1>k
!]]QbB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Nu!(7 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |GPR3%9 QP/6N9/ The audit of specific items {z)&=v@ 审计的具体项目 o+(>/Ou u6&<Bv Receivables: confirmation 8\,|T2w,X 应收帐款:确认 (eX9O4 2kg<O%KA`c Inventory: counting, cut-off, confirmation of inventory held by third parties !:
e(- 存货:数量,减值,第三方持有存货的确认 9
=,
^^,q 5Z2E))UU Payables: supplier statement reconciliation, confirmation Tj
&PB_v1 应付帐款:供应商的申明一致,确认 @\-i3EhR l#7].-/ Bank and cash: bank confirmation [$; \1P/ 银行存款和现金:银行的确认 5~(.:RX:q 8`bQ,E+2 Auditing sampling +$]eA'Bh@ 审计抽样 En&bwLu:s gucd]VH 5.Review
9o-fI@9 复核 t;BvKH77 'qD5
Subsequent events en\shc{R]` 随后发生的事件 *69yB $HjKELoJ< ;zy[xg.7 dc#Db~v}k bu`8QQ"C Going concern vCC}IDd 持续关注 piIr.] @8zp(1. Management representations e&&;"^@- 与管理层的交涉沟通 KP)BD; [~&C6pR Audit finalization and the final review: unadjusted differences e_C9VNP 审核定稿和最后审查:未经调整的差异 U3SF'r8 KX*Hev'K ** \B P,]} 6. Reporting e|wH5(V 报告 5+U2@XV 学会计论坛bbs.xuekuaiji.com Y-(),k_Q: Appendix ucm3'j 附录 tPO\ e] Audit procedure ibDMhW$n 审计程序 <0[{Tn