1. Assurance engagements and external audit
保证约定和外部审计 L4>14D\ k=]e7~! Materiality, true and fair presentation, reasonable assurance V<QpC5 物质性,真实公平的描述,合理的保证 >jW**F \ 'm7un Appointment, removal and resignation of auditors xMJ-=
审计人员的的任命、免职和辞职 >Xn,jMUW j3Od7bBS] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T}&A-V$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <=4$.2ym 1bFZyD" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UPh
O
=G 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 ~H}Z;n
]H >w3C
Ku< Engagement letter h4hAzFQ.s 约定书(委托书) aTvyzr1 )Te\6qM 2. Planning and risk assessment X-\$<DiJGv 规划和风险评估 o?baiOkH !db=Iz5) General principles b~gq8,Fatb 一般原则 +(+lbCW/ LJeq{Z Plan and perform audits with an attitude of professional skepticism [k7(t|Q{ 持专业的怀疑态度计划和执行审计工作 O*u
K*@?BE Audit risks = inherent risk ×control risk ×detection risk A;co1,]gR 审计风险=内在风险×控制风险×检查风险 |
.jWz.c T9yI%;D Risk-based approach + ~V%
R{h 基于风险的办法 v}DNeIh~ b `P6Ox3 Understanding the entity and knowledge of the business 1uo-?k 了解商业的实质和知识 If&))$7u D$FTnY Assessing the risks of material misstatement and fraud rmjuNy=( 评估材料错报和舞弊的风险 #un'?]tZF +3))G Materiality (level), tolerable error MHpG
G00, 重要性(级别),可容忍误差 so` \e^d CEj_{uf|
Analytical procedures ;6V~yB 分析程序 E2zL-ft. Y1Ql_ Planning an audit rCo}^M4Pb 规划审计工作 l"J#Pvi EZj rX>"# Audit documentation: working papers o "r 审计文件:工作底稿 #'/rFT4{v (6fD5XtS The work of others K"l~bFCZ8 其他机构的文件 /
B!j`UK KcT(/! Rely on the work of experts ;1~ n
|IY 依靠专家的工作 W%rUa&00 61_PSScSY Rely on the work of internal audit IR"C
? 依靠内部审计工作 m+M^we*R 1#Vd)vSP 3. Internal control ZKI8x1>Iq 内部控制 }X9&!A8z >_Tyzl>z The evaluation of internal control systems Da<`|
l 对内部控制系统的评估 Af\@J6viF7 O
C;~ H{ Tests of control OTYkJEC8\N 控制测试 1!zd#TX n{W(8K6d@[ Substantive procedures (time, nature, extent) 5xc e1
[ 实质性程序(时间,性质,程度) m2m
;|rr RSAGSGp Transaction cycles: revenue, purchases, inventory, etc. /Igz[P^\9 交易周期:收入,采购,库存等。 7jw+o*; /\e_B6pF< 0<V/[$}\D 4.Audit evidence z$QoMq] 审计证据 V1,p<>9
/{j._4c Obtain sufficient, appropriate audit evidence dOaOWMrfdf 获取足够、适当的审计证据 I`+,I`~u BuvnY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .8'c
c8 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 x'-gvbj! (e;/Smol The audit of specific items A p zC 审计的具体项目 E
g&5tAyM 8yIBx%"4MH Receivables: confirmation r
7R39# 应收帐款:确认 n+
H2cl } md bi@ms@ Inventory: counting, cut-off, confirmation of inventory held by third parties 3ylSO73R 存货:数量,减值,第三方持有存货的确认 ]fDb|s48 ydVDjE
Y Payables: supplier statement reconciliation, confirmation IPTFx
)]G 应付帐款:供应商的申明一致,确认 Xtz29 K:13t
| Bank and cash: bank confirmation 07=I&Pum 银行存款和现金:银行的确认 pcIS}+L I\Y N! Auditing sampling ]*MVC/R, 审计抽样 ,dd1/zm \>9^(N 5.Review
W$7H "tg 复核 !5'4FUlJ ;wJe%Nw? Subsequent events -F(luRBS(W 随后发生的事件 +mft 1\{FK Ot |oOAy yFd .tQs rosD)]I7 Going concern %*K zP{ 持续关注 VL5VYv=: 8,F|*YA Management representations Txl|F\nK` 与管理层的交涉沟通 d=D#cs;\ Wm{ebx Audit finalization and the final review: unadjusted differences r#oJch= 审核定稿和最后审查:未经调整的差异 h=6D=6c \-Xtbm 2&pE 6. Reporting PZ#up{[o 报告 y5KeUMcu 学会计论坛bbs.xuekuaiji.com RnC+]J+?4 Appendix V$FZVG/@# 附录 |Y6;8e`H Audit procedure 7}MnvWP 审计程序 XgXXBKf$