1. Assurance engagements and external audit
保证约定和外部审计 &Wv`AoV <x0uO Materiality, true and fair presentation, reasonable assurance m wEVEx24 物质性,真实公平的描述,合理的保证 S,Wl)\ iWN.3|r Appointment, removal and resignation of auditors l`FR.)2h 审计人员的的任命、免职和辞职 .)^3t~ 18p3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *fvI.cKiGP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vgQh
dtt {uwk[f{z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `YmI' 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 )'
x/q )-9w3W1r Engagement letter %YvSHh;c 约定书(委托书) 9u7n/o&8v6 1_j<%1{sZ 2. Planning and risk assessment ^tg6JB;s 规划和风险评估 0(U3~k6 iZ.&q
6 General principles $;)noYo 一般原则 {F(-s"1;xO [Z5}2gB& Plan and perform audits with an attitude of professional skepticism g3|Y$/J7P 持专业的怀疑态度计划和执行审计工作 7<QYT+6xV {GX
&)c4 Audit risks = inherent risk ×control risk ×detection risk =
JbdsYI( 审计风险=内在风险×控制风险×检查风险
X$uz=) +6#%P Risk-based approach O
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n 基于风险的办法 m.HX2(&\3 gB{]yA"(' Understanding the entity and knowledge of the business 9#s95RO 了解商业的实质和知识 7}#*3*] Z/NGv Assessing the risks of material misstatement and fraud Jv 6nlK` 评估材料错报和舞弊的风险 RFZU}.*K$ [$1: &!(! Materiality (level), tolerable error qL%.5OCn( 重要性(级别),可容忍误差 "LP,
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4V1>e+ Analytical procedures H
IPcZ!p 分析程序 a
euf, # M9(ez7Z Planning an audit E'&OOEMN- 规划审计工作 [D<RV3x9 k7yv>iN Audit documentation: working papers zt)p`kd D 审计文件:工作底稿 ]/ZA/:Oa+ $tD
CS The work of others ;1*m}uNz 其他机构的文件 P<cMP)+K e?^\r)1
Rely on the work of experts Pp1zW3+Q 依靠专家的工作 1qm/{>a- {2}tPT[a( Rely on the work of internal audit _S9rF-9G] 依靠内部审计工作 5';/@M
^MWEfPt 3. Internal control 1R'u v4e 内部控制 p|FlWR'mA zmy4tsmX The evaluation of internal control systems Aj8l%'h[ 对内部控制系统的评估 J^ +_8 ^f^-.X Tests of control P3wU#qU 控制测试 y'J:?!S,Yu O3^98n2 Substantive procedures (time, nature, extent) ,Gf+
U7'K 实质性程序(时间,性质,程度) 5|{ t+u / nC$
?w Transaction cycles: revenue, purchases, inventory, etc. oY|
(M_; 交易周期:收入,采购,库存等。 U`
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" T1Ln)CS?9 4.Audit evidence DR#3njjEC 审计证据 So3,Z'z= F5b]/;| Obtain sufficient, appropriate audit evidence KyVe0>{_u 获取足够、适当的审计证据 2}W6{T' #)IdJ] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FuRn%)DA5 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 r-Xjy*T 'dd<<E
The audit of specific items XmE_ F 审计的具体项目 ~8S4Kj)% sZ\i(eIU Receivables: confirmation pJ<)intcbE 应收帐款:确认 qCv}+d) 3@#,i<ge : Inventory: counting, cut-off, confirmation of inventory held by third parties *;~{_Disz 存货:数量,减值,第三方持有存货的确认
*{L<BB^ (]GY.(F{ Payables: supplier statement reconciliation, confirmation U/~Zk@3j 应付帐款:供应商的申明一致,确认 6M2i?c #oS Bank and cash: bank confirmation `K ~>!d_ 银行存款和现金:银行的确认 6Wcn(h8%* o
F,R@f Auditing sampling "@):*3
4 审计抽样 60SenHKles 7i%P&oB 5.Review
./z"P]$ 复核 FZLzu $ET/0v"V Subsequent events \p_8YC 随后发生的事件 et7 T)(k0 s;=J'x)~% 9=sMKc%!- o7Z#,>`2 2R~=@ Going concern !3gpiQH{ 持续关注 TbSt{TX U~QCN[gh Management representations 5#A1u
Nb 与管理层的交涉沟通 o
Q!g!xz #gr+%=S'6C Audit finalization and the final review: unadjusted differences x#!{5;V&K 审核定稿和最后审查:未经调整的差异 7~k
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7{6cLYl 6. Reporting gEe W1:AB 报告 X
_Of k 学会计论坛bbs.xuekuaiji.com J0Rz.=Y Appendix T3PaG\5B 附录 % /wP2O< Audit procedure V-o`L`(F` 审计程序 <]SSgQ9/"