1. Assurance engagements and external audit
保证约定和外部审计 ,O^kZ}b (5y*Btd= Materiality, true and fair presentation, reasonable assurance Kuk@x.~0m 物质性,真实公平的描述,合理的保证 %4#ChlXB 6 W$m,3Dg Appointment, removal and resignation of auditors ww%4MHPp8 审计人员的的任命、免职和辞职 ,y/m5-D! ~U1: 0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j
*N^.2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v] Xy^7? y|9 LtQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9NU-1vd~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 1OqVNp%K z|S4\Ae Engagement letter I3l1 _ 约定书(委托书) P;
&U3i {cw+kY]m4- 2. Planning and risk assessment qe0ZM-C_ 规划和风险评估 H66~!J0;a ,S, R6#3G General principles OQyZ' 一般原则 k9\n='OI Nk F2'Z{$+ Plan and perform audits with an attitude of professional skepticism N$ 2Iz 持专业的怀疑态度计划和执行审计工作 XFww|SG$ Fy_~~nI0 Audit risks = inherent risk ×control risk ×detection risk IY(;:#l 审计风险=内在风险×控制风险×检查风险 N$T
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vO&R Risk-based approach H
a`V"X{} 基于风险的办法 3}.OSt'=
Zzr Understanding the entity and knowledge of the business L'>0E(D 了解商业的实质和知识 mT1Q7ta*P Ftud6 Assessing the risks of material misstatement and fraud 4'`*Sce} 评估材料错报和舞弊的风险 C\cZ +gb"}
cN Materiality (level), tolerable error )f%Q7 重要性(级别),可容忍误差 2&F H8 OnE~0+ Analytical procedures ZQ#AE VI, 分析程序 Jqt|'G3 +n<;);h Planning an audit S'AS,'EnY 规划审计工作 6uWPIM; FOX0 Audit documentation: working papers Ng1[y4R} 审计文件:工作底稿 #w)D ml kmsgaB7? The work of others "I[uD)$ 其他机构的文件 V"sm+0J Y2y =
P Rely on the work of experts JB!KOzw 依靠专家的工作 +r__>V, B+=Xb;p8 Rely on the work of internal audit t-J\j"~%+ 依靠内部审计工作 T7XbbU
Pill |4 c< 3. Internal control 0J9Ub
内部控制 t3aDDu "NO*(<C.R The evaluation of internal control systems k.#[h@Pm 对内部控制系统的评估 AaJnRtBS~ Ns`:= Tests of control [~IFg~*, 控制测试 ~2U5Wt 3=kw{r[2lM Substantive procedures (time, nature, extent) !X/O1PM| 实质性程序(时间,性质,程度) *
n>YS >U[YSsFt6 Transaction cycles: revenue, purchases, inventory, etc. \EeK<)4: 交易周期:收入,采购,库存等。 [c#?@S_ Gv}~ Vb8{OD3PK 4.Audit evidence iJ~e8l0CA 审计证据 Q!}LtR$ l#%G~c8x Obtain sufficient, appropriate audit evidence YU%U 获取足够、适当的审计证据 Pt%EyFG JAcNjzL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q#1CmKt4R 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 [5jXYqD=vj
WEB enGQ The audit of specific items "Bbd[ZI8 审计的具体项目 u-#J!Z<T8 tY$4k26 Receivables: confirmation \"hP*DJ" 应收帐款:确认 FPXB>D' Z "g6z#L& Inventory: counting, cut-off, confirmation of inventory held by third parties bmGtYv 存货:数量,减值,第三方持有存货的确认 ^Dw18gqr=@ a'A'%+2 Payables: supplier statement reconciliation, confirmation (e6KSRh2fF 应付帐款:供应商的申明一致,确认 "+KAYsVtU Hqm1[G) Bank and cash: bank confirmation Fo[=Dh*AqU 银行存款和现金:银行的确认 wDS(zG UG<`m] Auditing sampling `?xE-S
;Pn 审计抽样 =OF]xpI'&a QDJ:LJz\ 5.Review
cvl1X" 复核 2
*@.hBi dW>$C_`? Subsequent events
.</.(7 随后发生的事件 ?{*/VJl$ Y]Y]"y$1 ~'L`RJR Z:s:NvFX 9\D 0mjn=l Going concern B(|dT66K 持续关注 t+Rt*yjO
_a~-B@2g Management representations OLM}en_L 与管理层的交涉沟通 '2.11cM3 2
VGGSLr Audit finalization and the final review: unadjusted differences @Tg +Kt 审核定稿和最后审查:未经调整的差异 +zn207.` *Me{G y 1$G'Kg/ 6. Reporting $y&1.caMa 报告 -$m?ShDd 学会计论坛bbs.xuekuaiji.com Kw^tvRt'* Appendix 9,zM.g9Qv 附录 _ 0Ced&i Audit procedure !2Q> 审计程序 v\?J$Hdd