1. Assurance engagements and external audit
保证约定和外部审计 4Q3Q.( eUBk^C]\ Materiality, true and fair presentation, reasonable assurance =ohdL_6 物质性,真实公平的描述,合理的保证 Ui1K66{ ]>`Q"g~0 Appointment, removal and resignation of auditors P^1rNB 审计人员的的任命、免职和辞职 pGsVO5M? GH:Au Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion k,q` ^E8k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >xH3*0Lp ;GE0iSC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %oN
^1a'&) 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 fT'A{&h|U R$w=+%F Engagement letter R\X=
Vg 约定书(委托书) 78NAcP~6c S liF$}J 2. Planning and risk assessment y8,es$ 规划和风险评估 'l<kY\I!% d5WE^H)E. General principles !TG"AW 一般原则 o.j;dsZ
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rQ42d Plan and perform audits with an attitude of professional skepticism ExnszFX* 持专业的怀疑态度计划和执行审计工作 w|$;$a7) 3bt
ciR!N] Audit risks = inherent risk ×control risk ×detection risk NG b`f-:jw 审计风险=内在风险×控制风险×检查风险 {O!fV<Vx 9 -98bX]8 Risk-based approach k"L_0HK 基于风险的办法 x&8?/BR 8@Y@5)Oc Understanding the entity and knowledge of the business V#sANi?mpo 了解商业的实质和知识 I:Z38xz -[ &os*@0h4 Assessing the risks of material misstatement and fraud vguqk!eo4 评估材料错报和舞弊的风险 guf+AVPno VT0I1KQx. Materiality (level), tolerable error %Cm4a49FNi 重要性(级别),可容忍误差 <Ojf&C^Z cvc.-7IO Analytical procedures c{&sf
y 分析程序 0 J ANj LfK <%(: Planning an audit jPbL3"0A& 规划审计工作 UkeW2l`: XFM6.ye Audit documentation: working papers Ou,B3kuQ+ 审计文件:工作底稿 vO"AJ`_ s[Njk@y, The work of others HK
;C*;vC% 其他机构的文件 tp0^%!*9 _<5>
E Rely on the work of experts )b5MP1H 依靠专家的工作 7$b78wax #>!!#e!* Rely on the work of internal audit hQX|wWh 依靠内部审计工作 VpJ2Qpd= 3
vE;s"/ 3. Internal control i;Gl-b\_h 内部控制 R=PjLH&) d)q{s(<; The evaluation of internal control systems 'JRkS'ay 对内部控制系统的评估 4?d2#Xhs8 H# Vs3*VK Tests of control ,!Ah+x 控制测试 sd#a_ Z/a]oR@ Substantive procedures (time, nature, extent) ]l&
_Pv!! 实质性程序(时间,性质,程度) Xf$,ra" JkpA
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Transaction cycles: revenue, purchases, inventory, etc. 'm-s8]-W 交易周期:收入,采购,库存等。 !&! sn"yD "9R3S[ qzV:N8+,` 4.Audit evidence ~2=B:; 审计证据 'p{>zQ\5 $'kIo*cZ Obtain sufficient, appropriate audit evidence g3"`b)M 获取足够、适当的审计证据 1uS
_]59= , gz:2UY# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &4p:2,|r9 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 G?YKm1:w GndF!#?N( The audit of specific items C+2*m=r 审计的具体项目 3<?(1kSo>> `ZNzDr Receivables: confirmation ?$8OVq.w, 应收帐款:确认 {fk'g(E8([ cojuU=i Inventory: counting, cut-off, confirmation of inventory held by third parties ?2DYz"/') 存货:数量,减值,第三方持有存货的确认 1oodw!h
W -YRF^72+ Payables: supplier statement reconciliation, confirmation [
tmJ6^s 应付帐款:供应商的申明一致,确认 +ZXk0sP_< >'E'Mp. Bank and cash: bank confirmation DTgF,c 银行存款和现金:银行的确认 6(X(f;MEl +dIg&}Tr Auditing sampling C#vU'RNpl 审计抽样 WEWNFTI qI KVu_ 5.Review
}0c'hWMZ} 复核 F8/4PB8- :8
\z 0 Subsequent events P(qUx9 随后发生的事件 Smg,1,= JAc-5e4 :C>slxY lHr?sMt B!rY\ ?W Going concern JZ80 |-c 持续关注 .gx*gX1< v(]\o;/O Management representations T[&1cth 与管理层的交涉沟通 dsrzXmE0 ^%*%=LJm Audit finalization and the final review: unadjusted differences So,EPB+ 审核定稿和最后审查:未经调整的差异 |a/"7B|?\ #t
po@pJsE _q+H>1.&9 6. Reporting q9F(8-J
报告 U")bvUIL 学会计论坛bbs.xuekuaiji.com I@7^H48\ Appendix D+#QQ
H 附录 oTT/;~ I Audit procedure "J3@Z,qW 审计程序 zc\e$MO