1. Assurance engagements and external audit
保证约定和外部审计 7&=-a|k~ b{zAJ`|#[n Materiality, true and fair presentation, reasonable assurance 4 0p3Rv 物质性,真实公平的描述,合理的保证 P=&'wblm? GJ.kkTMT Appointment, removal and resignation of auditors |*Of^IkG0 审计人员的的任命、免职和辞职 z|Hy>|+ n9N#&Q"7m
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \FIa,5k8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~*jsB=XM/ H&~5sEGa Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior dK[* 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 1 ,#{X3 XulaPq Engagement letter iTj"lA 约定书(委托书) ,Le&I9
*% @^'G&%j 2. Planning and risk assessment w906aV*s 规划和风险评估 /#:Rd^ oNiToFbQu General principles av'd%LZP 一般原则 [q|?f?Zl 'bZMh9| Plan and perform audits with an attitude of professional skepticism V"w`! 持专业的怀疑态度计划和执行审计工作 $&ex\_W ERUs0na] Audit risks = inherent risk ×control risk ×detection risk 1M7\:te* 审计风险=内在风险×控制风险×检查风险 x>U1t!' oq=?i%'> Risk-based approach P%.`c?olbs 基于风险的办法
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L:\%wz Understanding the entity and knowledge of the business |h#DL$ 了解商业的实质和知识 `G_(xN7O sN6 0o 7. Assessing the risks of material misstatement and fraud IyrZez 评估材料错报和舞弊的风险 I;`Ko_i 7JxE|G Materiality (level), tolerable error &>&dhdTQ 重要性(级别),可容忍误差 [
c ~LY4: =-OCM*5~S Analytical procedures ?2JS&i 分析程序 Bpk@ {E9 [z
W_%O kP Planning an audit B, QC-Tn 规划审计工作 yq/[ /*7^ X{0ax. Audit documentation: working papers 3%It~o? 审计文件:工作底稿 c%q}"Y0oh )ZS:gD The work of others gi1}5DR 其他机构的文件 EpFIKV! 5W?yj>JR Rely on the work of experts O!#L#u53 依靠专家的工作 dAu^{1+2 {{^Mr)]5K Rely on the work of internal audit kGB#2J 依靠内部审计工作 ?)A]q'
O NYSj^k;^(z 3. Internal control 3EbnZb 内部控制 o{ ,ba~$.w ]7#^])> The evaluation of internal control systems sf.E|]isW 对内部控制系统的评估 gp#b
Q BxSk%$J Tests of control 377j3dP 控制测试 O4 +SD ?#V
P)A Substantive procedures (time, nature, extent) {u(}ED#p 实质性程序(时间,性质,程度) JL"
3#p} V\iIvBpWg Transaction cycles: revenue, purchases, inventory, etc. 5~`|)~FA 交易周期:收入,采购,库存等。 DuTlYXM
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U+Jo@]y 4.Audit evidence >)A
E|j` 审计证据 /{eih]`x( *tq|x[< Obtain sufficient, appropriate audit evidence ;55tf
l 获取足够、适当的审计证据 wu&|~@_s@ H3p4,Y}'# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N=O+X~ 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 u7WTSL% k$UzBxR The audit of specific items o+if%3 审计的具体项目 ,p[\fT($] g6[/F-3Qlf Receivables: confirmation /ygUd8@ 应收帐款:确认 }\PE { [B2>*UPl Inventory: counting, cut-off, confirmation of inventory held by third parties 4y]: Gqz~ 存货:数量,减值,第三方持有存货的确认 ?c=R"Yg$ Ab^>z Payables: supplier statement reconciliation, confirmation brYYuN|Vc 应付帐款:供应商的申明一致,确认 x8SM,2ud fwnYz
d3 Bank and cash: bank confirmation M0;t%*1 银行存款和现金:银行的确认 NE;(.. t9f4P^V` Auditing sampling c]g<XVI
审计抽样 07T;IV3#C5 (IoPU+1b 5.Review
3IJI5K_ 复核 V:0uy> H/^TXqQ8 Subsequent events pb/{ss+ 随后发生的事件 Rktn/Vi $8X tI V~]'+A
q> :YRzI(4J vs'L1$L'c Going concern .qqb>7|q 持续关注 RIVL 0Ig g'}`FvADi Management representations MoKXl?B< 与管理层的交涉沟通 #v~S",*.f jnU*l\, Audit finalization and the final review: unadjusted differences iZkW+5( 审核定稿和最后审查:未经调整的差异 v'bd.eqw "zeJ4f aoakTi!} 6. Reporting vS J< 报告 3@Zz-~4Td 学会计论坛bbs.xuekuaiji.com ^qId]s Appendix } TX'Z?Lq 附录 i k1L Audit procedure @E"+qPp.3 审计程序 u\1Wkxj