1. Assurance engagements and external audit
保证约定和外部审计 g6o-/A!Q3 ;X<#y2` Materiality, true and fair presentation, reasonable assurance Ck8`$x&t 物质性,真实公平的描述,合理的保证 h@=H7oV7k zDeh# Appointment, removal and resignation of auditors EKZ40z` 审计人员的的任命、免职和辞职 ny%-u&1k 3Wxl7"!x m Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $%ZEP>] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rQg7r>%Q A(X~pP&oF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -U)6o"O_CV 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 zB/$*Hd fq
ZqPcT0 Engagement letter 3C 84b/A 约定书(委托书) ..V6U"/ 8~AO~ 2. Planning and risk assessment V9z/yNo 规划和风险评估 6pDb5@QjTy I$xfCu General principles P$S>=*`n
U 一般原则 :$."x
' " NnUu8x Plan and perform audits with an attitude of professional skepticism li;Np5P 持专业的怀疑态度计划和执行审计工作 pqFgi_2m O&!>C7 Audit risks = inherent risk ×control risk ×detection risk TV\21 审计风险=内在风险×控制风险×检查风险 g+;m?VJ :"7V,UP
@ Risk-based approach -twV?~f 基于风险的办法 = zW}v
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0s) Understanding the entity and knowledge of the business )D_# 了解商业的实质和知识 5VdF^.:u ]f#ZU{A'mt Assessing the risks of material misstatement and fraud j:B?0~= 评估材料错报和舞弊的风险 Tu95qL~^ XBe!9/'k> Materiality (level), tolerable error u!?cKZw 重要性(级别),可容忍误差 ++D-
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I Analytical procedures <3zA| 分析程序 {;1
Mud ^55#!/9 Planning an audit wR
+C> 规划审计工作 q|BR-0yi yM>:,T S Audit documentation: working papers pe$"
nUy| 审计文件:工作底稿 XcB!9AIO h'YC!hjp The work of others |1C=Ow*" 其他机构的文件 iV;X``S ]8FSs/4 Rely on the work of experts XoEiW R 依靠专家的工作 xU+c?OLi &Iv3_T<AF Rely on the work of internal audit tQE=c7/M 依靠内部审计工作 \9TCP;{ ZZ
k6 @C 3. Internal control 0)n#$d> 内部控制 ^[6eo8Ck> p+#$S4V The evaluation of internal control systems s"*ZQ0OaD 对内部控制系统的评估 E+-ahvk r(-`b8ZE Tests of control Hh`x>{,|S 控制测试 de{@u<YZb a<-NB9o~v Substantive procedures (time, nature, extent) N
GP}Z4 实质性程序(时间,性质,程度) Xr'Y[E[ TY}9;QL: Transaction cycles: revenue, purchases, inventory, etc. gz8>uGx&V! 交易周期:收入,采购,库存等。 OhMnG@@ EwDFU K 6S7 =+> 4.Audit evidence >
__t 2 审计证据 3
>;zk#b2 aoj6/ Obtain sufficient, appropriate audit evidence [yj-4v%u` 获取足够、适当的审计证据 VBV y3fnj <Vucr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
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r 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 s/#L?[YH
nP`#z&C The audit of specific items yneIY-g(p 审计的具体项目 +Y;/10p d7
|3A Receivables: confirmation eT8(O36% 应收帐款:确认 8+'9K%'@qX S9BwCKH Inventory: counting, cut-off, confirmation of inventory held by third parties
/6)6 存货:数量,减值,第三方持有存货的确认 =(\
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LP1R Payables: supplier statement reconciliation, confirmation
<sdC#j 应付帐款:供应商的申明一致,确认 -p
Et= h# R;'9*V Bank and cash: bank confirmation b
{fZU?o 银行存款和现金:银行的确认 O*%
1 XL!\Lx Auditing sampling M.B0) 审计抽样
%T9'dcM Qb "\j 5.Review
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G8L 复核 vb^/DMhz qz]b8rX Subsequent events g=iPv3MG 随后发生的事件 =e\E{K'f@ YT:])[gVV xF|P6GXg ~J #^L
* Z*r;"WHB Going concern j;%RV)e 持续关注 & !0 [T
2Cy">Exl Management representations r(qAe{ 与管理层的交涉沟通 VL6_in( J*4byu| Audit finalization and the final review: unadjusted differences g+CTF67 审核定稿和最后审查:未经调整的差异 $:&?!>H kC :pal 4q%
hn3\ 6. Reporting t4HDt\}&k~ 报告 IC5[:UZ5] 学会计论坛bbs.xuekuaiji.com .4I"[$?Q Appendix f(=3'wQ 附录 (jQ]<q%P Audit procedure r7dvj#^ 审计程序 y9<]F6TT