1. Assurance engagements and external audit
保证约定和外部审计 Uc<j{U
, `bx}!;{lx Materiality, true and fair presentation, reasonable assurance z c7P 2@ 物质性,真实公平的描述,合理的保证 0.}WZAYy~ p&
|:,|jo5 Appointment, removal and resignation of auditors &q0s8'qA 审计人员的的任命、免职和辞职 U#=5HzE
<W<>=vDzyE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8%W(",nd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (viGL|Ogn 8)
1+j>OQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d"
Aer 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 zv}3Sl@ F.[E;gOTo Engagement letter qkk!1W 约定书(委托书) krI@N}OU a8wQ, 2. Planning and risk assessment DcL;7 IT 规划和风险评估 mM6X0aM 0v/}W( General principles u|}p3-z|Y 一般原则 x%d\}%] /3mt=1/~{B Plan and perform audits with an attitude of professional skepticism ]
3UlF'{ 持专业的怀疑态度计划和执行审计工作 -cqR]'u pX~X{JTaL) Audit risks = inherent risk ×control risk ×detection risk ?1kXV n$ 审计风险=内在风险×控制风险×检查风险 mOQN$d [ >/5'0n_R Risk-based approach Nxd<#p 基于风险的办法 :G\X O h{>xg Understanding the entity and knowledge of the business 'l7ey3B% 了解商业的实质和知识 fCa*#ME aUTXg60l* Assessing the risks of material misstatement and fraud DN%b!K: 评估材料错报和舞弊的风险 }>
pNf lUJ~_`D Materiality (level), tolerable error /3`(Ki{
Q 重要性(级别),可容忍误差 ,/uVq G n
9X:s?B/ Analytical procedures MJDW-KL- 分析程序 .Fe_Z)i>h xh) h#p. Planning an audit Y"dUxv1Ap 规划审计工作 8,DY0PGP e!hy,O{Pw Audit documentation: working papers E[8R
)xC@ 审计文件:工作底稿 f+xhS,iDR oZCjci- The work of others Z;qgB7-M 其他机构的文件 Y;dQLZCC J+o6*t2| Rely on the work of experts {dF_=`. 依靠专家的工作 ) ]
C"r_ :*6#(MX Rely on the work of internal audit 9iy3 dy^ 依靠内部审计工作 Y:-O/X t<DZW# 3. Internal control WH6Bs=G\} 内部控制 9-(
\\$% dPmtU{E<M The evaluation of internal control systems 1
@"os[9 对内部控制系统的评估 ~(~
y=M V[RsSZx
= Tests of control 7q
;wj~ 控制测试 r;C
BA'Z s-"oT= Substantive procedures (time, nature, extent) OKO+(>AQ 实质性程序(时间,性质,程度) 6Ex16 #x|IEjoa Transaction cycles: revenue, purchases, inventory, etc. aSVR+of 交易周期:收入,采购,库存等。 ZtofDp5B x3L0;:Fx8P kx.8VUoM
V 4.Audit evidence A/A;'9 审计证据 Gj ka % 4u}jkd$]* Obtain sufficient, appropriate audit evidence aWTvowA 获取足够、适当的审计证据 =_:Mx'7 =`W#R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >)6d~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |J:kL3g 59X'-fg , The audit of specific items }*>xSb1 审计的具体项目 kX8Ey .;,` bH0 Receivables: confirmation ,E3Ze*(U 应收帐款:确认 ^9`S`Bhp YU6D; Inventory: counting, cut-off, confirmation of inventory held by third parties CjT]!D)s 存货:数量,减值,第三方持有存货的确认 U0fr\kM 1}XESAX;0 Payables: supplier statement reconciliation, confirmation t}x^*I$* 应付帐款:供应商的申明一致,确认 25wvB@0& <<~swN Bank and cash: bank confirmation ^W* 3S[-`g 银行存款和现金:银行的确认 S>nf]J` Wa!}$q+ Auditing sampling 5q 95.rw 审计抽样 t=BXuFiu Z.E@aml\
5.Review
KnxK9 复核 .h=H?Hr(V] :vo#
( Subsequent events hreG5g9{ 随后发生的事件 V:*6R/Ft ;{:bq`56f 7rSads rcU*6`IWA E*G{V j Going concern 9~ rYLR(v 持续关注 "R
%3v.Z .z}*!
Management representations ]!'9Y}9a 与管理层的交涉沟通 ['JIMcD gq~6jf> Audit finalization and the final review: unadjusted differences rfHAz 审核定稿和最后审查:未经调整的差异 JS#AoPWA 0jmPj 56 [+;* 6. Reporting 3 Xl!Z^W 报告 rPXy(d1<`S 学会计论坛bbs.xuekuaiji.com J[{?Y'RUM Appendix W`g zMx 附录 07
#e{ Audit procedure _]6n]koD, 审计程序 MCO`\"`l