1. Assurance engagements and external audit
保证约定和外部审计 _K9VMczj z1OFc
qm Materiality, true and fair presentation, reasonable assurance W3W'oo 物质性,真实公平的描述,合理的保证 fr6^nDY zkM"cb13q/ Appointment, removal and resignation of auditors 10Wz,vW,n 审计人员的的任命、免职和辞职 =Yo1v=wxN W~T}@T:EN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KP;(Q+qTx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }Y(]6$uS 2U
kK0ls Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n#Dv2 E=6 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 [a[/_Sf{ F7m?xy Engagement letter pVp:@0h 约定书(委托书) T<yP* b2E 5@Bu99
` 2. Planning and risk assessment =`n]/L"Q 规划和风险评估 +#@"*yj3 1B>V t*= General principles >M!xiQX 一般原则 ;#G oGb4AM @\_x'!R Plan and perform audits with an attitude of professional skepticism oz'\q0 持专业的怀疑态度计划和执行审计工作 7)rWw<mY vh!v
MB}} Audit risks = inherent risk ×control risk ×detection risk 6Z?j AXGSq 审计风险=内在风险×控制风险×检查风险 iJFs0?* S/vf'g
j Risk-based approach W)j|rz. 基于风险的办法 :yT-9Ze%q 9&%fq)gS Understanding the entity and knowledge of the business fJ*:{48 了解商业的实质和知识 aFiCZHohw ~\nBjM2 Assessing the risks of material misstatement and fraud cR-~)UyrO 评估材料错报和舞弊的风险 #BK 9 k>i EY`H}S!xy Materiality (level), tolerable error jt~Qu- 重要性(级别),可容忍误差 E{xVc;t O[17";P Analytical procedures ~H)4)r^ 分析程序 f"#m=_Xm h 6G/O`: Planning an audit NW|f7
ItX 规划审计工作 %,@vWmn ? Q@kg Audit documentation: working papers PeX1wK%f
审计文件:工作底稿 fa*Cpt: G |*(8r() The work of others :Br5a34q 其他机构的文件 !U_K&f FFhtj(hVgc Rely on the work of experts 2s*#u<I 依靠专家的工作 u/b7Z`yX} o{v&.z Rely on the work of internal audit &WXY 'A= 依靠内部审计工作 A|#`k{+
1- V{-AP=C7 3. Internal control fjo{av~]y 内部控制 Yw3oJf& %sh>;^58P The evaluation of internal control systems TG48%L 对内部控制系统的评估 v4Zb?
Yb q:>^ "P{ Tests of control ~Vh(6q.oT 控制测试 +@9gkPQQ-@ {",MCu_V Substantive procedures (time, nature, extent) 4!62/df 实质性程序(时间,性质,程度) s6*ilq1 EO|:FcW Transaction cycles: revenue, purchases, inventory, etc. ubMOD< 交易周期:收入,采购,库存等。 %Kh4m7 ;?fS(Vz~ -b&{+= ^c 4.Audit evidence cxeghy:;U 审计证据 pD"
vRbYF zo{/'BnU Obtain sufficient, appropriate audit evidence D(W,yq~7uY 获取足够、适当的审计证据 p Y)5bSA =d
2 r6%v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @K223?c8l 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 P`4]-5gE a`9L,8Ve The audit of specific items -Ue$T{;RoH 审计的具体项目 x} /,yaWZ g]@(E Receivables: confirmation wCs^J48= 应收帐款:确认 yfQ5:X -Lu)'+ Inventory: counting, cut-off, confirmation of inventory held by third parties &adI (s~ 存货:数量,减值,第三方持有存货的确认 }K1 0Po' :%&Q-kk4! Payables: supplier statement reconciliation, confirmation in <(g@Zg 应付帐款:供应商的申明一致,确认 }uHrto3M
xp'_%n~K@ Bank and cash: bank confirmation 8kE]_t 银行存款和现金:银行的确认 'k;4
j|< .JX EK Auditing sampling A,-6|&F 审计抽样 2I3h
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/z7"# 5.Review
d4:`@* 复核 8*SDiZ gXT9 r' k Subsequent events _cTh#t ^ 随后发生的事件 {_N,=DQ! vzzE-(\\e 0C<[9Dl.G8 _EnwME{@ w&$d* E Going concern 7*Qk`*Ii 持续关注 H~eRT1 }<@j'Ok}. Management representations 682Z}"I0 与管理层的交涉沟通 Wc3kO'J I&?Qq k Audit finalization and the final review: unadjusted differences V6$xcAE"</ 审核定稿和最后审查:未经调整的差异 ]Y6cwZOe d\MLOXnLq; 76tdJ!4Z 6. Reporting %:>3n8n 报告 h'J|K^na 学会计论坛bbs.xuekuaiji.com O1%pxX'`S Appendix nMDxH$O 附录 :.(;<b<\ Audit procedure ^
PI 5L 审计程序 [=O/1T