1. Assurance engagements and external audit
保证约定和外部审计 E|.D AH],>i3 Materiality, true and fair presentation, reasonable assurance T;< >"" T 物质性,真实公平的描述,合理的保证 u$[T8UqF 7iKbd Appointment, removal and resignation of auditors ?Xo9,4V1 审计人员的的任命、免职和辞职 Va/p
6%_d m' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }J$PO*Q@' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2h6F j& hK$-R1O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (Qq$ql27 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 t>v']a +k /aJl0GL4! Engagement letter u;:N 4d=f' 约定书(委托书) 6C/D&+4 (<.1o_Q-LU 2. Planning and risk assessment EX&y
! 规划和风险评估 _H8)O2mJ ix&hsNzD General principles q#Qr@Jf 一般原则 1.H"$D>TC ]yVB66l Plan and perform audits with an attitude of professional skepticism ^J~
}KOH 持专业的怀疑态度计划和执行审计工作 Qzh:*O D_9/|:N: Audit risks = inherent risk ×control risk ×detection risk Kr
q^|DY 审计风险=内在风险×控制风险×检查风险 Z?hBn`. Gz@%UIv Risk-based approach nhCB])u8l 基于风险的办法 oa1a5+A +-~;?wA Understanding the entity and knowledge of the business c/2OR#$t 了解商业的实质和知识 a3lo;Cfp |$b 4{ Assessing the risks of material misstatement and fraud SqTm/ t 评估材料错报和舞弊的风险
6^: l u X0wg Materiality (level), tolerable error KQ9:lJKr 重要性(级别),可容忍误差 up2%QbN( I@L-%#@R1 Analytical procedures $~~=SOd0 分析程序 JrL/LGY
-I8% Planning an audit kb7\qH!n 规划审计工作
_Wb-&6{ dadMwe_l0 Audit documentation: working papers $oua]8! 审计文件:工作底稿 W'0wT ZG X}usyO'pW The work of others Mm[%v
t40 其他机构的文件 O:BP35z_F *,n7& Rely on the work of experts Ixec]UOS 依靠专家的工作 #uXOyiE $z,bA*j9 Rely on the work of internal audit r2H'r
,N 依靠内部审计工作 i~F Ct4 q2<J`G(tZ 3. Internal control YHRI U Yd 内部控制 \A~
'& g*tLqV The evaluation of internal control systems <zDe;& 对内部控制系统的评估 .$OInh #U_u~7?H$ Tests of control c,~44Z 控制测试 8\V-aow 7kwG_0QO Substantive procedures (time, nature, extent) =4%C?(\ 实质性程序(时间,性质,程度) Q)}\4&4 /1> Transaction cycles: revenue, purchases, inventory, etc. <|`@K|N 交易周期:收入,采购,库存等。 \S@A
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}o\ 4.Audit evidence 88*RlxU 审计证据 +8Px` v1L FXSDN268 Obtain sufficient, appropriate audit evidence dDuA%V0 获取足够、适当的审计证据 T8(wzs 'q^Gg;c>+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations LK%B6-;~- 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 ?7p|
F^ k2WO*xa* The audit of specific items RQ'c~D)X 审计的具体项目 cU6#^PFu G7202(w
< Receivables: confirmation [;2:
lbPx 应收帐款:确认 #~f+F0#%? : [9'
nR Inventory: counting, cut-off, confirmation of inventory held by third parties ppD~xg] 存货:数量,减值,第三方持有存货的确认 ).S<{zm7 ,Ex\\p- Payables: supplier statement reconciliation, confirmation >V$#Um?AXj 应付帐款:供应商的申明一致,确认 1G;Ns] u X]*/]Xx Bank and cash: bank confirmation yy74>K 银行存款和现金:银行的确认 3.H-G~ Q(IS= Auditing sampling (KMobIP^ 审计抽样 N9PM.nbd% IjRmpV
cwN 5.Review
//,'oh~W 复核
MB 5[Js| Os!22 O Subsequent events i+Dgw 随后发生的事件 Ju[`Qw`I 7x]nY. \ Ft rw3OxN XOwMT,=Z) .Topg.7W Going concern ]e`_.>U 持续关注 3ky+qoe c]r|I%D Management representations t>sX.=\$ 与管理层的交涉沟通 sZB6zTX
J uPXqTkod Audit finalization and the final review: unadjusted differences j1C.#-P[ 审核定稿和最后审查:未经调整的差异 EXcj F LD~'^+W IpXhb[UZ? 6. Reporting ` W>B8 报告 IyN9
+ 学会计论坛bbs.xuekuaiji.com ({VBp[Mh Appendix z=_{jjs 附录 1n(}Q1fa Audit procedure #jx?uS 审计程序 ZcRm5Du~: