1. Assurance engagements and external audit
保证约定和外部审计 z)^.ai,: 0 52o^] Materiality, true and fair presentation, reasonable assurance 9RJ#zUK 物质性,真实公平的描述,合理的保证 9<3}zwJ '9.@r\g Appointment, removal and resignation of auditors #Ox@[Z1I 审计人员的的任命、免职和辞职
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<w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Fyw
X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %2I>-0]B %Ul,9qG+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior # =y)Wuo= 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 ](s5;ta 7z3tDE[# Engagement letter
ALF21e*n 约定书(委托书) nPI$<yW7F RaSuzy^`*] 2. Planning and risk assessment [+b8
!'|& 规划和风险评估 S`b!sT-sD xWY\,'+Q General principles 4Lk<5Ho 一般原则
MYVVI1A +\ "NPK@3 Plan and perform audits with an attitude of professional skepticism ]CcRI|g} 持专业的怀疑态度计划和执行审计工作 yI d1J Y$,~"$su| Audit risks = inherent risk ×control risk ×detection risk ^.@%n1I"5y 审计风险=内在风险×控制风险×检查风险 ipGxi[Vav <uFj5. Risk-based approach (m Yi 基于风险的办法 (AjgLNB
58HAl_8W Understanding the entity and knowledge of the business KfVsnL_ 了解商业的实质和知识 w]h8KNt {0,6-dd5 Assessing the risks of material misstatement and fraud <a_(qh@B 评估材料错报和舞弊的风险 C]JK'K<7- abS~'r14 Materiality (level), tolerable error 0>-}c> 重要性(级别),可容忍误差 1]0;2THx ;m.6 ~A Analytical procedures
*v8daF 分析程序 <{ v
%2 vY.VFEP/ Planning an audit e#}Fm;|d 规划审计工作 {=d}04i)E" r~QE}00@^ Audit documentation: working papers s"$K2k;J 审计文件:工作底稿 *a|575e< z
oVp/EQ The work of others U8>4Cl J4 其他机构的文件 Hq>h
nCT FaWc:GsfB Rely on the work of experts |XQ_4{ 依靠专家的工作 o>+ mw| { RRQv<x Rely on the work of internal audit )+,h}XqlX 依靠内部审计工作 wmR~e :}#)ipr 3. Internal control ^gyI-S(; 内部控制 RTg\c[=w GJS( The evaluation of internal control systems 1VG]|6
f 对内部控制系统的评估
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]= l+& 8[AU`F8W Tests of control @aFk|.6 控制测试 47{5{/B- >Sw?F& Substantive procedures (time, nature, extent) 9qGba=}Ey 实质性程序(时间,性质,程度) q6sb;?
I G9jf]Ye; Transaction cycles: revenue, purchases, inventory, etc. GZx*A S]+ 交易周期:收入,采购,库存等。 >y#qn9rV1 ='1hvv/ yEh{9S%6p 4.Audit evidence U%BtBPL 审计证据 /D|q-`*K bV'r9&[_6 Obtain sufficient, appropriate audit evidence D-i, C~W 获取足够、适当的审计证据 ?5};ONjN (5+g:mSfr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a\,V>}e 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 Rq?t=7fX) 8a8D0}' The audit of specific items y|0/;SjV 审计的具体项目 b-@9Xjv Q*'OY~ Receivables: confirmation |)&d9|] 应收帐款:确认 1!U:M8T| sc# EL~ Inventory: counting, cut-off, confirmation of inventory held by third parties p9\*n5{ 存货:数量,减值,第三方持有存货的确认 ([rSYKpi 5efN5Kt Payables: supplier statement reconciliation, confirmation `YZl2c<w* 应付帐款:供应商的申明一致,确认 G[_Z|Xi1 8 ?y| Bank and cash: bank confirmation #<
:`:@2 银行存款和现金:银行的确认 z_KCG2=5 1BEc" Auditing sampling qq[Dr|%7 审计抽样 *M#L)c;6 #bG6+"g{=L 5.Review
-U9C{q?h 复核 ~FXq%-J Nq9M$Nt] Subsequent events 'YbE%i} 随后发生的事件 # SJJ@SM 4eSFpy1 L+@X]OW8 uz$p'Q >/}p{Tj Going concern yQ<h>J> 持续关注 :1bDkoK
SGy2&{\Z Management representations ?X\.O-=4X 与管理层的交涉沟通 C
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48$l(l3 Audit finalization and the final review: unadjusted differences uD{ xs 审核定稿和最后审查:未经调整的差异 4
540Lw'A FK-q-PKO#. ~mK+Q%G5 6. Reporting i tk/1 报告 -^7
$HD 学会计论坛bbs.xuekuaiji.com E&@#*~ Appendix }ksp(.}G 附录 >O~V#1 H Audit procedure CS-jDok 审计程序 QSM3qke