1. Assurance engagements and external audit
保证约定和外部审计 c#|raXGT /.3}aj;6 Materiality, true and fair presentation, reasonable assurance IAw{P0
8+ 物质性,真实公平的描述,合理的保证 P#RR9>Q >64P6P;S Appointment, removal and resignation of auditors : ]sUpO 审计人员的的任命、免职和辞职 j<Bkj/ wCr(D>iM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3
^>l\, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7uKNd
*% 8kU!8^mH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )CuZDf@ 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 <}E!w_yi %5eY' Engagement letter 23c 8 约定书(委托书) bL'aB{s SSPHhAeH8 2. Planning and risk assessment uW30ep' 规划和风险评估 7[> 6i %+j8["VEC General principles j7jCm: 一般原则 F@mQQ ]~aF2LJ_q Plan and perform audits with an attitude of professional skepticism L;*ljZ^c 持专业的怀疑态度计划和执行审计工作 UmKI1l eM$s v9? Audit risks = inherent risk ×control risk ×detection risk v3aYc:C 审计风险=内在风险×控制风险×检查风险 pimtiQqC ToJ$A`_!` Risk-based approach Ove<mFI\
基于风险的办法 h-G)o[MA !ePr5On Understanding the entity and knowledge of the business [<%H>S1 了解商业的实质和知识 ^lA=* jY( Fh`~`eog Assessing the risks of material misstatement and fraud sejg&8 评估材料错报和舞弊的风险 Kla'lCZ
f4Xk,1Is Materiality (level), tolerable error KVn []@# 重要性(级别),可容忍误差 E^.n c~ .!f$
\1l Analytical procedures vR s,zL$W 分析程序 X$ s:>[H }s(N6 a&( Planning an audit g;2?F[8Th 规划审计工作 wN;^[F M_"L9^^>N Audit documentation: working papers ,q}MLTSi 审计文件:工作底稿 +89*)pk ` :o4'CG The work of others @JD;k> 其他机构的文件 y~q8pH1
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HL Rely on the work of experts Nv(9N-9r 依靠专家的工作 )n2 re?S {ys=Ndo8 Rely on the work of internal audit ~:Ll&29i 依靠内部审计工作 c(!6^qk]!` 8=NM|i 3. Internal control ^Wt
* 内部控制 7UdM @\f^0^G The evaluation of internal control systems +VO-oFE | 对内部控制系统的评估 KY51rw. @
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bTd Tests of control n=y[CKS 控制测试 XCU7xi$d 2E}*v5b, Substantive procedures (time, nature, extent) G#d{,3Gq1 实质性程序(时间,性质,程度) 3E!|<q$z FB{KH . Transaction cycles: revenue, purchases, inventory, etc. J
l#%uU/sx 交易周期:收入,采购,库存等。 *Zt#U# ;\14b?TUH 5N/%v&1 4.Audit evidence PIdikA 审计证据 vgfcCcZ_iZ Cjc6d4~
Obtain sufficient, appropriate audit evidence auK?](U 获取足够、适当的审计证据 L?WFmn g*03{l#P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {L/ tst#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
d@XV:ae ABD)}n=%c The audit of specific items _qw?@478 审计的具体项目 ]G5w6&d I%sFqh> Receivables: confirmation l5Gq|!2yxD 应收帐款:确认 mID"^NOi# C71qPb|$R Inventory: counting, cut-off, confirmation of inventory held by third parties BG6B : 存货:数量,减值,第三方持有存货的确认 a@@)6FM E\as@pqo\p Payables: supplier statement reconciliation, confirmation ]n_
k` 应付帐款:供应商的申明一致,确认 k <=//r lku[dQdk Bank and cash: bank confirmation '8!YD?n 银行存款和现金:银行的确认 ]rWgSID VyzS^AHK Auditing sampling zO ).T
M_ 审计抽样 a
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JBE!j-F 复核 IsZHelg Xejo_SV&? Subsequent events ~<_2WQ/$ 随后发生的事件 HCyv ]LR gkES5Q G,o6292hj Cd,jDPrw nExU#/*~^ Going concern OBOtu u. 持续关注 oU056 3Z5D)zuc Management representations iV'k}rXC 与管理层的交涉沟通 jcuB %E#s\B,w Audit finalization and the final review: unadjusted differences OSs&r$ 审核定稿和最后审查:未经调整的差异 bCo7*<I4 DI:]GED"= F Sw\_[^CQ 6. Reporting piPR=B+ 报告 *5%d XixN 学会计论坛bbs.xuekuaiji.com ABQ('#78 Appendix QEz?w}b* 附录 }4 )H Audit procedure F5P[dp-`1
审计程序 j(m.$: