1. Assurance engagements and external audit
保证约定和外部审计 8F zH
NG #(%t*"IY; Materiality, true and fair presentation, reasonable assurance -<^jGrb 物质性,真实公平的描述,合理的保证 yjEI/9_ m|pTn#*` Appointment, removal and resignation of auditors CQdBf3q 审计人员的的任命、免职和辞职 KNg8HYFW\ }B y)y;~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0Injyc*bMF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "~u_\STn < ?ork^4 $s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fr-[UZ~V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 u8Y~_)\MA Dp*:Q){>E Engagement letter )ll?-FZ
约定书(委托书) )`w=qCn1 Y _6;<ow 2. Planning and risk assessment z!fdx|PUX 规划和风险评估 x6LjcRS| : *E
RRSL) General principles f1A_`$> 一般原则 jFtg.SD hwiKOP Plan and perform audits with an attitude of professional skepticism n`]l^qE 持专业的怀疑态度计划和执行审计工作 ><[|
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B4Q79gEh= Audit risks = inherent risk ×control risk ×detection risk Bwjg#1 E 审计风险=内在风险×控制风险×检查风险 osl=[pm MDk*j,5V Risk-based approach <
CDA" 基于风险的办法
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]w7Zj lLH$`Wnv Understanding the entity and knowledge of the business EYG"49
c 了解商业的实质和知识 /I`3dWL
5^yG2&># Assessing the risks of material misstatement and fraud qgtn5]A 评估材料错报和舞弊的风险 PdT83vOCE -Q#o)o
Materiality (level), tolerable error `)6>nPr7P 重要性(级别),可容忍误差 &.zj5*J 'Q5&5UrBr Analytical procedures M
EEAQd<* 分析程序 34SA~5 `\!X}xiWd Planning an audit K"L_`.&Q 规划审计工作 0 h22V$ [[w2p Audit documentation: working papers P.cO6+jGR 审计文件:工作底稿 =+<d1W`>0 [ByQ;s5tY The work of others [EgW/\35 其他机构的文件 vf<UBa;Xm ;UrK{>B Rely on the work of experts i}B;+0<drx 依靠专家的工作 #|Oj]bd(= bj}=8k0 Rely on the work of internal audit <c+K3P'3? 依靠内部审计工作 K#!X><B' '.Z4 hHX 3. Internal control X D) 8? 内部控制 1}}>Un`U5, `B:"6nW6 The evaluation of internal control systems e0 u,zg+m 对内部控制系统的评估 \, 8p1$G 7d;pvhnH Tests of control U]1(&MgV 控制测试 zmiZ]uq $w)~xE5; Substantive procedures (time, nature, extent) 1CkdpYjsj 实质性程序(时间,性质,程度) EY=FDl V JO=1ivZl Transaction cycles: revenue, purchases, inventory, etc. =1Z;Ma<; 交易周期:收入,采购,库存等。 Q`A6(y/s? e3v5,. H-I{-Fm
4.Audit evidence Hm
fXe 审计证据 f@@s1gdb % ucjMa>t Obtain sufficient, appropriate audit evidence &Jy)U 获取足够、适当的审计证据 (PRBS\*G ka/XK[/' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'e@=^F
C 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]Bnwk
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The audit of specific items nWJ:=JQ i" 审计的具体项目 u1Ek y/e- R?pR xY Receivables: confirmation Bu3T/m 应收帐款:确认 9S1)U$ P=`1 rjPE Inventory: counting, cut-off, confirmation of inventory held by third parties #? ?%B 存货:数量,减值,第三方持有存货的确认 ~e">_;k6 d-B7["z, Payables: supplier statement reconciliation, confirmation I
:)W*SK 应付帐款:供应商的申明一致,确认 X}cZxlqc pB p#a Bank and cash: bank confirmation " xR[mJ@U 银行存款和现金:银行的确认 l-Nly>~ .A6lj).: Auditing sampling B4ZIURciGz 审计抽样 j U[
O A6{b?aQ 5.Review
s-*._; 复核 XiQkrZ Tycq1i^ Subsequent events FT89*C)o
D 随后发生的事件 q; jiw#_ 2p!"p`b~ aWy]9F&C: Q@-ovuxi Ai"-w" Going concern Jblj^n?Bm 持续关注 &:5\"b fuX'~$b.fA Management representations oVOm_N 与管理层的交涉沟通 LL*mgTQ -#s [F S Audit finalization and the final review: unadjusted differences M4m$\~zf 审核定稿和最后审查:未经调整的差异 "TS '+Xlw
jS<_ ) 6. Reporting p$E8Bn%[ 报告 lfN~A"X 学会计论坛bbs.xuekuaiji.com ~1kXUWq3 Appendix e]Fp=*# 附录 Kw5Lhc1V Audit procedure 9GLb"6+PK 审计程序 {ZsdLF#