1. Assurance engagements and external audit
保证约定和外部审计 il% u)NN @7K(_Wd Materiality, true and fair presentation, reasonable assurance AK(x;4 物质性,真实公平的描述,合理的保证 }/2M?W0 2]=`^rC* Appointment, removal and resignation of auditors n&3}F? 审计人员的的任命、免职和辞职 EO%"[k nXw98; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^.PCQ~Ql 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iF
Zq oz ZlP+t> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E
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U 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 `IT]ZAem`/ 5GbC}y> Engagement letter hlmeT9v{ 约定书(委托书) p0hE`! sO{TGk]* 2. Planning and risk assessment \P7<q,OGS 规划和风险评估 3,- [lG@o us+z8Mz General principles b8E7/~<z3 一般原则 Q89fXi0Ivb ?AK`M #M Plan and perform audits with an attitude of professional skepticism 2'u% 持专业的怀疑态度计划和执行审计工作
hLj7i? VS >xvF Audit risks = inherent risk ×control risk ×detection risk
)]kxLf# 审计风险=内在风险×控制风险×检查风险 Xw3j(`w$, &f2:aT) Risk-based approach mM:%-I\$ 基于风险的办法 {
&Vt]9 A9;,y'm^8 Understanding the entity and knowledge of the business K&eT*JW> 了解商业的实质和知识 E+lr{~ [iZH[7&j Assessing the risks of material misstatement and fraud :W;eW%Y 评估材料错报和舞弊的风险 cQ
|Q-S 5Dzf[V^]` Materiality (level), tolerable error -Nn<pq 重要性(级别),可容忍误差 ~d\^ynQ #nw+U+qL Analytical procedures fUr%@&~l^ 分析程序 hfw+n
< FzNj':D Planning an audit X9ZHYlr+Q 规划审计工作 .f"1(J8 TD%&9$F Audit documentation: working papers 5RAhm0Op~. 审计文件:工作底稿 "$pbK: +abb[ The work of others .+kg1=s 其他机构的文件 %-a;HGbZn "=1gA~T Rely on the work of experts Tdm|=xI
依靠专家的工作 (cyvE}g Lq;T\m_de Rely on the work of internal audit 3dlY_z=0 依靠内部审计工作 3!$+N\ #w bv VkN 3. Internal control *@p" 内部控制 +3J<vM}dy tDRo)z The evaluation of internal control systems 9!FU,4
X 对内部控制系统的评估 |L`U2.hb mP Hto-=fB Tests of control X</Sl>[8 控制测试 H6{Bx2J1* /QWXEL/M= Substantive procedures (time, nature, extent) _VVq&t} 实质性程序(时间,性质,程度) x;<0Gg~jB D'vaK89\ Transaction cycles: revenue, purchases, inventory, etc. 1YQYZ^11 交易周期:收入,采购,库存等。 /_
})7I52 @_?2iN?4Z ^b$_I31D 4.Audit evidence GcDA
0%i 审计证据 (xHu@l!] \Oq8kJ= Obtain sufficient, appropriate audit evidence q/@+
.q 获取足够、适当的审计证据 qdn_ZE 1ANFhl(l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S3l^h4 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 Km
$o@ KE ?NQMU The audit of specific items df$.gP 审计的具体项目 !+A%`m 'tY
(&& Receivables: confirmation DH%PkGn 应收帐款:确认 r7oFG!.? tsL
; wT_ Inventory: counting, cut-off, confirmation of inventory held by third parties f}"eN/T 存货:数量,减值,第三方持有存货的确认 NLK
1IH# Jx~H4y=z Payables: supplier statement reconciliation, confirmation 8toOdh 应付帐款:供应商的申明一致,确认 Sc/l.]k+ 0FtwDM)) Bank and cash: bank confirmation q)L4*O 银行存款和现金:银行的确认 "+T`{$Z=C )v_v 7 ~H& Auditing sampling \*=wm$p&* 审计抽样 KILX?Pt[7 !u@P\8M} 5.Review
Rx&O}>"E>l 复核 '/NpmNY:L NLY=o@< Subsequent events $8rnf 随后发生的事件 `(h^z>% \cCH/ E&
i (T2c r'jUB^E #Zw:&'
QB Going concern [U/h'A.j 持续关注 KD,3U/3 EW(bM^dk} Management representations n)"JMzjQ< 与管理层的交涉沟通 Qy0w'L/@ ~qj(&[U{c\ Audit finalization and the final review: unadjusted differences D<d,9 S,) 审核定稿和最后审查:未经调整的差异 R|$AcNp ^n0;Q$\ On}1&!{1] 6. Reporting F`m}RL]g 报告 YB7n}r23 学会计论坛bbs.xuekuaiji.com 8
E\zjT!#\ Appendix Q;8z&4s@ 附录 F0p=|W Audit procedure s
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& 审计程序 pT->qQ3;