1. Assurance engagements and external audit
保证约定和外部审计 l/xpAx <Fo~|Nh| Materiality, true and fair presentation, reasonable assurance
6K Cv 物质性,真实公平的描述,合理的保证 -qyhg-k6 {3Y
R_^>? Appointment, removal and resignation of auditors qzk!'J3*r< 审计人员的的任命、免职和辞职 QzLE9 H^ds<I<) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion nz2`YyR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -sqd?L.p MZd?cS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aoUz_7 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 +,xluwv$ 9 CXiDe)|<E Engagement letter 9z#z9|hj)3 约定书(委托书) @o
KW$\ GAP,$xAaW 2. Planning and risk assessment L$t.$[~L 规划和风险评估 4
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&P9 "UYlC0 S\ General principles D]=V6l=
一般原则 P(xgIMc H tqD=)0Uzs Plan and perform audits with an attitude of professional skepticism x1`4hB 持专业的怀疑态度计划和执行审计工作 e+~@"^| l6T^e@* Audit risks = inherent risk ×control risk ×detection risk ZyX+V?4 审计风险=内在风险×控制风险×检查风险 Yr)<1.K4,M W:VX^8</ Risk-based approach X
l,707 基于风险的办法 U6?3 z A$3ll|%j Understanding the entity and knowledge of the business ~F"w 了解商业的实质和知识 }v xRjO, &|fPskpy Assessing the risks of material misstatement and fraud }D]y-BbA. 评估材料错报和舞弊的风险 laR
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<,E9 Materiality (level), tolerable error \_)[FC@ 重要性(级别),可容忍误差 Nt,:`o | M 4E|^p=5 Analytical procedures bx%Ky0Z 分析程序 gq~K(Q<O< oD3]2o / Planning an audit "cwvx8un 规划审计工作 |R;` 3Yf~5csY Audit documentation: working papers o&$Of 审计文件:工作底稿 )YVs=0j =F% <W7 The work of others (qw;-A
W8 其他机构的文件 soOfk!b fQxlYD'peb Rely on the work of experts c?*x2Vk 依靠专家的工作 9
^CuSj /b]+RXvxj Rely on the work of internal audit *+%$OH, 依靠内部审计工作 "^)$MAZ jZk dTiI 3. Internal control s54AM]a{j 内部控制 +h? Gps uHuL9Q^ The evaluation of internal control systems =d$m@rc0r 对内部控制系统的评估 l!<(}?u9 FwV5{-( Tests of control yujv^2/ 控制测试 ZEB,Q~ 4}t$Lf_ Substantive procedures (time, nature, extent) S;SI#Vg@ 实质性程序(时间,性质,程度) r*c x_** )`#SMLMy~ Transaction cycles: revenue, purchases, inventory, etc. !jg<
S>S5 交易周期:收入,采购,库存等。 l'1_Fb \;Sl5*kr D1V^DbUm_ 4.Audit evidence $\aJ.N6rb 审计证据 IK,aA;d Ow{NI-^K Obtain sufficient, appropriate audit evidence #[]B:
n6 获取足够、适当的审计证据 U9XOs)^ >CYz6G j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations geNvp0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *iUR1V Y C_ W%]8u The audit of specific items nFjaV`6`@ 审计的具体项目 q4niA L;U?s2&Y Receivables: confirmation "d*-k R 应收帐款:确认 r@CbhD BO>[\!=y Inventory: counting, cut-off, confirmation of inventory held by third parties lT8^BT 存货:数量,减值,第三方持有存货的确认 {A\y4D@ E8.1jCL>{" Payables: supplier statement reconciliation, confirmation CtHsi8m 应付帐款:供应商的申明一致,确认 ?:7.3{|Aq h`D+NZtWm Bank and cash: bank confirmation SpMHq_MLM 银行存款和现金:银行的确认 ^x_+& p@3 <{kLm Auditing sampling
-K4 uqUp 审计抽样 ~,{nBp9* 8*sP 5.Review
"4CO^ B 复核 |iVw7M: V0*9Tnc Subsequent events `8D'r|=`Eh 随后发生的事件 zLjQ,Lp.I Cp]q>lM" (kJ"M4*<F' Lmc"qFzK cN7|Zsc\ Going concern Px`z$~*B: 持续关注 %`j2?rn (y?`|=G-xT Management representations rk `]] 与管理层的交涉沟通 @
|}=W Q +?Y(6$o Audit finalization and the final review: unadjusted differences b@[\+P] " 审核定稿和最后审查:未经调整的差异 JjG>$z &z"yls FD^s5>"Y+ 6. Reporting
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报告 Cce{aY 学会计论坛bbs.xuekuaiji.com \)BDl Appendix y73@t$| 附录 r%II`
i Audit procedure +w+qTZyky 审计程序 Jek)`D