1. Assurance engagements and external audit
保证约定和外部审计 @bg9
}Z%\h R&|.Lvmc/ Materiality, true and fair presentation, reasonable assurance $!O@Z8B 物质性,真实公平的描述,合理的保证 /1EAj [|:{qQyD Appointment, removal and resignation of auditors ZxvH1qx8 审计人员的的任命、免职和辞职 7i($/mNl W_B=}lP@x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y`RzcXblIZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ox&5}&\ _=$~l^Y[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?("O.< 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n=!T(Hk 7
.29' Engagement letter SXw r$)4_ 约定书(委托书) [S'1OR$FQ\ ?"@Fq2xgB4 2. Planning and risk assessment 7 z 规划和风险评估 ndD>Oc}"3 `Moo WG General principles hJM&rM7 一般原则 \=0;EI-j Wx0i_HFR Plan and perform audits with an attitude of professional skepticism &%fcGNzJQ 持专业的怀疑态度计划和执行审计工作 =n,;S W *5Zow 3 Audit risks = inherent risk ×control risk ×detection risk h8(#\E 审计风险=内在风险×控制风险×检查风险 KZ2[.[(Ph cH&)Iz`f Risk-based approach e_b,{l# 基于风险的办法 O_;BZzT d&^b=d FDu Understanding the entity and knowledge of the business [r`KoHwdm 了解商业的实质和知识 I<2`w
L= c~U0&V_`j Assessing the risks of material misstatement and fraud wNi%u{T 评估材料错报和舞弊的风险 S#GxKMO% 6SCjlaGW5 Materiality (level), tolerable error |!(8c>]Bo 重要性(级别),可容忍误差 2BC!,e$Z 30HUY?'K Analytical procedures yu6~:$%H 分析程序 b%lB&}uw} mW{;$@PLF" Planning an audit _4>DuklH, 规划审计工作 [h-6;.e 9i\}
^ s2 Audit documentation: working papers =OK#5r[UV 审计文件:工作底稿 w9Yx2 q]{gAGe~ The work of others +jE)kaV% 其他机构的文件 Z0&^(Fb 5x@ U< Rely on the work of experts <lB2Nv-, 依靠专家的工作 "\*)KH`C |va@&;#wf Rely on the work of internal audit ^x&x|ckR! 依靠内部审计工作 "1s ]74 ZJ{DW4#t 3. Internal control lH3.q4D
5 内部控制 D:9
^^uVp 4&NB xe The evaluation of internal control systems B<s+I# 对内部控制系统的评估 .45wwouZkc p>)1Z<D"a Tests of control 2- L-=0 控制测试 2M+RA}dX l]|&j`'O Substantive procedures (time, nature, extent) 1tXc7NA< 实质性程序(时间,性质,程度) *{?2M6Z OyDoktz$) Transaction cycles: revenue, purchases, inventory, etc. N,w6 交易周期:收入,采购,库存等。 <vl(a*4a ^:?z7m R}Zaz3( Hd 4.Audit evidence
xd3mAf 审计证据 >> cW0I/` GYw/KT~$ Obtain sufficient, appropriate audit evidence KeyKLkg> 获取足够、适当的审计证据 87[o^) 8 U+VJiz<! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n^QDMyC;I 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 m:Rx<E
E 08:K9zr The audit of specific items =3,<(F5Y[ 审计的具体项目 =x w:@(]{ 7h9oY<W Receivables: confirmation [vtDtwL 应收帐款:确认 <;i&-, ,dba:D=l Inventory: counting, cut-off, confirmation of inventory held by third parties TPb&";4ROf 存货:数量,减值,第三方持有存货的确认 S?t
`/"O QPVr:+\B{ Payables: supplier statement reconciliation, confirmation ])pX)(a 应付帐款:供应商的申明一致,确认 % /zHL?RqJ W9cvxsox Bank and cash: bank confirmation L\Oxyi<{ 银行存款和现金:银行的确认 aJm5`az) WL%T nux Auditing sampling .~'q
yD2V 审计抽样 qjfv9sU >ptI!\i} 5.Review
,S(_YS^m 复核 b
<fN,U<k 5YZ\@<|rH Subsequent events 3sBWtz 随后发生的事件 JF&$'
l$BKE{rg ~l+~MB a[^dK- ^R\5'9K! Going concern /x-tl)(s= 持续关注 oQyMs> g
K~L"A]+ Management representations oi3Ix7 与管理层的交涉沟通 hQSJt[8My EI9Yv>7 d{ Audit finalization and the final review: unadjusted differences 7.5\LTM>9e 审核定稿和最后审查:未经调整的差异 YVHDk7s ku^2K hy"p8j7_ 6. Reporting bVRxGn @l 报告 /9y'UKl7[ 学会计论坛bbs.xuekuaiji.com g2
V $ Appendix Rx<[bohio 附录 DF#WQ8?$] Audit procedure x^F2Ywp% 审计程序 ,Ur~DXY