1. Assurance engagements and external audit
保证约定和外部审计 |W`1#sP> YeYF
Pi# Materiality, true and fair presentation, reasonable assurance byyz\>yAVq 物质性,真实公平的描述,合理的保证 +%$!sp? n=L;(jp<j Appointment, removal and resignation of auditors @H1pPr 审计人员的的任命、免职和辞职 0[);v/@Ho o^d(mJZ.F~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WTSY:kvcCY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )Xl/|YD }bAd@a9>3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n M,m#"AI 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 2
os&d| r >u0Y Engagement letter OZQhT)nS] 约定书(委托书) @C~TD)K >c5Vz^uM{4 2. Planning and risk assessment dxUq5`#G, 规划和风险评估 #O\4XZ,Lv !ck=\3pr General principles ('OPW&fRG 一般原则 z,I7 PY& G g@`14U/| Plan and perform audits with an attitude of professional skepticism DUM,dFIlvF 持专业的怀疑态度计划和执行审计工作 }i|o":-x+ 2JUX29rER Audit risks = inherent risk ×control risk ×detection risk ZgZ}^x 审计风险=内在风险×控制风险×检查风险 +2|X 7wA eLL>ThMyW Risk-based approach {ZY^tT
sY 基于风险的办法 s7D_fv4e B`T|M$Ug Understanding the entity and knowledge of the business 'g|%Ro/ 了解商业的实质和知识 7.hVbjy'- lk1c2 Assessing the risks of material misstatement and fraud FOM~
Uj 评估材料错报和舞弊的风险 0A9x9l9Wd !b7]n-1zs Materiality (level), tolerable error R^f~aLl 重要性(级别),可容忍误差 F2AM/m^!q Op~sR ^ez Analytical procedures h"
P4 分析程序 .hSacd C!Y|k.`p Planning an audit >Y1?` 规划审计工作 }Xrs"u, `(_cR@\ Audit documentation: working papers jtS+y)2 审计文件:工作底稿 4+$<G /K >XSe[K The work of others tURIDj%#p 其他机构的文件 InH
R>, -l`@pklQ Rely on the work of experts x98LOO 依靠专家的工作 OcQ_PE5\ I{_St8 Rely on the work of internal audit lqF{Y<l 依靠内部审计工作 7B"J x^ ^t*+hFEI 3. Internal control m{JiF-=u 内部控制 _-o*3gmbQ #E{aN?_ The evaluation of internal control systems @1*lmFq'kV 对内部控制系统的评估 bL)g+<:F x/[i &Gkv Tests of control Xd)ba9{ 控制测试 o!q9pt >QE^KtZ Substantive procedures (time, nature, extent) cEsBKaN 实质性程序(时间,性质,程度) V~Tjz%< L}XEROTR Transaction cycles: revenue, purchases, inventory, etc. w_KGn17 交易周期:收入,采购,库存等。 0Y)b31
9B AU^Wy|i5Q W#u}d2mP 4.Audit evidence S4qh8c 审计证据 9`4h"
9dO )@]-bPnv Obtain sufficient, appropriate audit evidence :`:<JA3, 获取足够、适当的审计证据 $C9<{zX
R:E6E@T Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XhWMvme 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 v0"|J3 z9w@-]) The audit of specific items AA>5h<NM 审计的具体项目 0a8nBo7A-X ;cp-jY_U Receivables: confirmation n 8AND0a1C 应收帐款:确认 f910drg
7 _\@i&3hkx Inventory: counting, cut-off, confirmation of inventory held by third parties a(x[+ El 存货:数量,减值,第三方持有存货的确认 xBgf)'W_Z 1yX&iO^d Payables: supplier statement reconciliation, confirmation R3?~+y& 应付帐款:供应商的申明一致,确认 ^3=8*Xr rt^z#2$ Bank and cash: bank confirmation OUI}jJw+ 银行存款和现金:银行的确认 LTzf&TZbx5 hXz"}X n Auditing sampling a P{xMB#1h 审计抽样 B{)Du
:) $ZcmE<7k 5.Review
=;Wkg4\5 复核 f\r$T Nd6 2mU}"gf[ Subsequent events ]"/ *7NM 随后发生的事件 (]7@0d88 UwE^ij \F1nEj A]H+rxg @Cz1rKU^l Going concern ,pLesbI 持续关注 jDXmre? tmb0zuJ&C! Management representations zR{TWk] 与管理层的交涉沟通 L"}@>&6
KpwUp5K Audit finalization and the final review: unadjusted differences >@oO7<WB 审核定稿和最后审查:未经调整的差异 E"L'm0i[[ Z<&:
W8n ^xqh! 6. Reporting :"QRB#EC% 报告 Uj!L:u2b 学会计论坛bbs.xuekuaiji.com &Q&$J )0 Appendix !. 0W?6yo 附录 "4"L"lJ
Audit procedure 7kJ,;30) 审计程序 pkk0?$l",