1. Assurance engagements and external audit
保证约定和外部审计 ecaEWIOG B( r~Nvc Materiality, true and fair presentation, reasonable assurance ]^j:}#R 物质性,真实公平的描述,合理的保证 kZ7\zbN> .'foS>W=t Appointment, removal and resignation of auditors Wi7!J[ B 审计人员的的任命、免职和辞职 :/UO3 c( H@ Yj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vP6NIcWC3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #gn{X!;-; j3>0oe! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5:y\ejU 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 &O8vI,M r9MS,KG8 Engagement letter m}Xb #NAF8 约定书(委托书) NZT2ni4 1<|\df. 2. Planning and risk assessment ! |4fww 规划和风险评估 BNi6I\wa _G3L+St General principles N{+6 V`\ 一般原则 ]JDKoA{S0 %G6Q+LMwm Plan and perform audits with an attitude of professional skepticism JTGA\K 持专业的怀疑态度计划和执行审计工作 7`eg;s^ <[.{aj]QV Audit risks = inherent risk ×control risk ×detection risk 3oD?e 审计风险=内在风险×控制风险×检查风险 cft/;Au{ rtM29~c>@ Risk-based approach pQ~Y
7 基于风险的办法 '`s\_Q)hG_ M2Q*#U>6r Understanding the entity and knowledge of the business #/N;ScyUJT 了解商业的实质和知识 `r#]d
T[g _*iy *:(o Assessing the risks of material misstatement and fraud VT ikLuH 评估材料错报和舞弊的风险 OVq(u
lwi+ %u=b_4K"j Materiality (level), tolerable error vciO={M 重要性(级别),可容忍误差
D[jPz0 J|$UAOEDa Analytical procedures Y @(izC&h 分析程序 S?Y%} OQnb^fabY Planning an audit $Gs
9"~z?; 规划审计工作 jJ.isr|` y26?>.! Audit documentation: working papers pu-X
-j 审计文件:工作底稿 TmviYP gb }BYs.$7 The work of others C>NLZMT 其他机构的文件 s2=`haYu E+Eug{+ Rely on the work of experts #'y4UN 依靠专家的工作 :,Zs{\oI3 e^=b#!}-5: Rely on the work of internal audit 6uS;H]nd< 依靠内部审计工作 P>}OwW S7B\mv 3. Internal control 5ho!}K 内部控制 } *:H\GL F_I.=zQr The evaluation of internal control systems N({0" 7 对内部控制系统的评估 X_HU?Q_N QZwZ4$jkiO Tests of control ~o8 控制测试 b?U2g?lN: MV.&GUez{ Substantive procedures (time, nature, extent) ^\ku}X_[? 实质性程序(时间,性质,程度) 9P1!<6mN\ %/n#{;c# Transaction cycles: revenue, purchases, inventory, etc. XpH d"(* 交易周期:收入,采购,库存等。 >PS`;S!( B;64(Vsa8 1xTNrLW 4.Audit evidence > I>=/i^ 审计证据 Ir6(EIwx0 v
qhu%ZyP Obtain sufficient, appropriate audit evidence <SKzCp\ 获取足够、适当的审计证据 ?B32,AS@ d_1uv_P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 230ijq3YG 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 a{
p1Yy-] wbQs>pc The audit of specific items RW`+F|UbE 审计的具体项目 45 B
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Receivables: confirmation [;Y*f,UG_- 应收帐款:确认 ' e:rL. 'wA4yJ< Inventory: counting, cut-off, confirmation of inventory held by third parties M@]@1Q.p 存货:数量,减值,第三方持有存货的确认 +.J/7gD 7pO/!
Lm Payables: supplier statement reconciliation, confirmation X1XmaO%A 应付帐款:供应商的申明一致,确认 -|2k$W e_+SBN1`P& Bank and cash: bank confirmation 06]%$-j 银行存款和现金:银行的确认 v*JXrB&x yvCX
is Auditing sampling yJGnN g 审计抽样 aZ'(ar: B8`!A 5.Review
X:JU#sI 复核 y=&^=Zh[ %~I%*=o[ Subsequent events B=)tq.Q7 随后发生的事件 E_H.!pr
T9?8@p\}( |t6 :4'] y:YJv x6&4 UT%?3}*u" Going concern z9
$1jC 持续关注 .23Yqr'zT y_M,p?]^, Management representations PouWRGS_ 与管理层的交涉沟通 #k
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)> %9OVw#P Audit finalization and the final review: unadjusted differences ZC97Z sE 审核定稿和最后审查:未经调整的差异 glomwny -Mzm~@_s] `s8!zy+ 6. Reporting M7.H;.? 报告 J\E?rT 学会计论坛bbs.xuekuaiji.com LAH.PcjPa Appendix 8X#\T/U 附录 vw*,_f Audit procedure r*g<A2g% 审计程序 a{\<L/\