1. Assurance engagements and external audit
保证约定和外部审计 eIEr\X4\~~ c$.h]&~dN Materiality, true and fair presentation, reasonable assurance l$ABOtM@ 物质性,真实公平的描述,合理的保证 |Co ?uv
i <IWO:7*# Appointment, removal and resignation of auditors ;++CMTza] 审计人员的的任命、免职和辞职 xXpeo_y' N? r{Y$x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion % #!`>S)O 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &,pL3Qos Sm6hyZFy Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K
!&{k94 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 KZFnp=i
*U vh;d{ Engagement letter :"Vfn:Q 约定书(委托书) Nf.6:= :x*|?zII 2. Planning and risk assessment PNwXZ/N% 规划和风险评估 ZT>?[`Vgc _`4jzJ* General principles )/BI:) 一般原则 =Ri'Prx& !;";L5() Plan and perform audits with an attitude of professional skepticism YGRv` `( 持专业的怀疑态度计划和执行审计工作
M=Y}w? 6%/@b`vZ Audit risks = inherent risk ×control risk ×detection risk %A@Q %l6 审计风险=内在风险×控制风险×检查风险 ykY#Y}?^ dd+[FU Risk-based approach
0G-M.s}A 基于风险的办法 F9DY\EI &/K:zWk3mx Understanding the entity and knowledge of the business {U:c95#.!S 了解商业的实质和知识 q.s 2x0 II!Nr{A Assessing the risks of material misstatement and fraud jSLNQ 评估材料错报和舞弊的风险 ?]i.Zi\[f ~&>|u5C*@ Materiality (level), tolerable error f9A^0A?c 重要性(级别),可容忍误差 ,2H@xji
[ jfxW9][ Analytical procedures mTG v*=l 分析程序 Ood8Qty( F$l]#G.@A Planning an audit >heFdKq1 规划审计工作 %kM|Hk3d N1dp%b9W( Audit documentation: working papers C_>dJYM 审计文件:工作底稿 cR0+`& ghXh nxG The work of others j7&57' 其他机构的文件 o.qeF4\d6 Z:Hk'|q}I Rely on the work of experts SDY!! . 依靠专家的工作 ~-r*2bR m2!y;)F0 Rely on the work of internal audit 5ZG-3qj 依靠内部审计工作 obUX7N B^W0Ik`m 3. Internal control 9(.P2yO 内部控制 < *
)
u\A &|t*9
D The evaluation of internal control systems ?n$;l-m[ 对内部控制系统的评估 [cSoo+Mlx Gy*6I)l Tests of control 6qs
T/ 控制测试 a?]Ow J tx=~bm"*? Substantive procedures (time, nature, extent) joa|5v' 实质性程序(时间,性质,程度) ,z6&k &%QtUPvr9 Transaction cycles: revenue, purchases, inventory, etc. $0[T=9q <+ 交易周期:收入,采购,库存等。 a8K"Z-LlQ <^}{sdOyu \ "193CW! 4.Audit evidence ]=5nC
)| 审计证据 Z!Y ^iN '5V2{k$4U Obtain sufficient, appropriate audit evidence 2=pVX 获取足够、适当的审计证据 cwK6$Ax =;(w Bj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations KNtsz[#b 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 b[<Q_7~2 ht8%A 1| The audit of specific items ]d]tQPEU 审计的具体项目 C^]y
iR-U `>^2MHF3LT Receivables: confirmation Q`#Y_N-h+ 应收帐款:确认 LD]>_P83 (;^VdiJ Inventory: counting, cut-off, confirmation of inventory held by third parties 2+pLDIIT 存货:数量,减值,第三方持有存货的确认 D{~mJDUzK q.L0rY! Payables: supplier statement reconciliation, confirmation <<>?`7N 应付帐款:供应商的申明一致,确认 MqXN,n+`k 0m?v@K' l Bank and cash: bank confirmation !QoOL<(){ 银行存款和现金:银行的确认 {b4+ Yc {5}UP@h Auditing sampling eup#.#J 审计抽样 .@{W6
/I N~H9|CX 5.Review
PfTjC"`, 复核 SdF*"]t 1=C>S2q Subsequent events =
E'\ 随后发生的事件 U[5 WZ}c)r*R Lx&2) AtNu:U$ <'H^}gQow Going concern JCNZtWF 持续关注 W.h6g8|wx VIo %(( Management representations BwO^F^Pr?k 与管理层的交涉沟通 hz8Y2Ew B9;dX6c Audit finalization and the final review: unadjusted differences )cc:Z7p 审核定稿和最后审查:未经调整的差异 l%h0x*?$ mq@2zE`.( o$I% 1 6. Reporting ]Auk5M + 报告 `A O_e4D0i 学会计论坛bbs.xuekuaiji.com kDuN3 Appendix (xffU%C^ 附录 e2|2$| Audit procedure oGpyuB@A/ 审计程序 j["b*X`8G