1. Assurance engagements and external audit
保证约定和外部审计 Q8p6n T1LYJ]5 Materiality, true and fair presentation, reasonable assurance +mQ5\14# 物质性,真实公平的描述,合理的保证 rIyH/=; 5!-TLwl`j\ Appointment, removal and resignation of auditors fgLjF,Y 审计人员的的任命、免职和辞职 )>volP U|^xr~q!f- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jHLs
5% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ua\t5M5 d
,<ni" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =ily=j"hK 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 lqzt[z gN ;KeU f(tH Engagement letter TP }a9-9? 约定书(委托书) Fq9YhR 6Q.S 2. Planning and risk assessment Xn7G2Yp 规划和风险评估 U&?hG> hI[}
- General principles PEMkx"h + 一般原则 \kADh?phV TpjiKM Plan and perform audits with an attitude of professional skepticism Ni$'#
W?t 持专业的怀疑态度计划和执行审计工作 .RD<]BxJ 4l D$'` Audit risks = inherent risk ×control risk ×detection risk GES}o9?# 审计风险=内在风险×控制风险×检查风险 2HbnE& Rr) 5[ Risk-based approach jhu
&Wh 基于风险的办法 ((y|?
Z$ 9zaNfs Understanding the entity and knowledge of the business J-W9B amx 了解商业的实质和知识 1.hWgW DP )G[byBa Assessing the risks of material misstatement and fraud Na\ZV|;*tu 评估材料错报和舞弊的风险 e`*}?N4d
#]#9Xq Materiality (level), tolerable error &kb`)F3nU 重要性(级别),可容忍误差 C]^
Ep bR\7j+*& Analytical procedures K)Y& I 分析程序 86&M Zdv6 rd <
m:r Planning an audit Pt]>AW;i 规划审计工作 Sp`l>BL eJDZ|$ Audit documentation: working papers |vI*S5kn6A 审计文件:工作底稿 ]a3$hAcj6" r
)|3MUj The work of others OL'Ito 其他机构的文件 CH++3i2&
-D^I;[j_ Rely on the work of experts
)p&g!qA 依靠专家的工作 ;(Yb9Mr)z MK<
y$B{} Rely on the work of internal audit
01kRe 依靠内部审计工作 #2Rz=QI fN vQ.; 3. Internal control awLvLkQb{ 内部控制 dQ:,pe7A yOM/UdWq The evaluation of internal control systems VRo&1: 对内部控制系统的评估 {v={q1 h>Kx Tests of control \Ne`9k 控制测试 DE13x*2 # :+
Nr Substantive procedures (time, nature, extent) sz7*x{E 实质性程序(时间,性质,程度) X><C#G 0KA*6]h t Transaction cycles: revenue, purchases, inventory, etc. xC76jE4 交易周期:收入,采购,库存等。 vHaM yA- \PX4>/d@y q(sTKT[V 4.Audit evidence
iFIGJS 审计证据 q<RjAi @2(u=E: ^ Obtain sufficient, appropriate audit evidence G':3U 获取足够、适当的审计证据 )W\)
37=. Bwg(f_[1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations U32$9" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 nnlj# &61U1"&$ R The audit of specific items Upz)iOqLi 审计的具体项目 4KPnV+h"b FvT&nb{ Receivables: confirmation
e=]SIR()` 应收帐款:确认 ss^a=?~ ammi4k/ Inventory: counting, cut-off, confirmation of inventory held by third parties ~ !uX"F8Xl 存货:数量,减值,第三方持有存货的确认 GrF4*I`q =<\22d5L Payables: supplier statement reconciliation, confirmation }:$cK
(| 应付帐款:供应商的申明一致,确认 g-3^</_fZ S2X@t>u- Bank and cash: bank confirmation xd?=#d 银行存款和现金:银行的确认 5:PS74/ j26i+Z Auditing sampling ^[hAj>7_8$ 审计抽样 pl8b&bLzi SQMl5d1d: 5.Review
=DwLNyjU4
复核 U~
X 4*_jGw Subsequent events 4Kqo>|C 随后发生的事件 nD
i^s{ r3V1l8M
V ~EtGR #
N 4U2{1aN` k?=1q[RQH Going concern @$slGY 持续关注 /gAT@
Vx AKk=XAG W Management representations l|q-kR
Rjn 与管理层的交涉沟通 x,nl PU V
x#M!os0 Audit finalization and the final review: unadjusted differences ~+.= 审核定稿和最后审查:未经调整的差异 w
4fKh =gF035 `%YMUBaI 6. Reporting Ry95a%&/s 报告 =r]l"T
学会计论坛bbs.xuekuaiji.com ):N#X<b': Appendix Kebr>t8^ 附录 w|dfl * Audit procedure j_C"O,WS 审计程序 QN*|_H@h