1. Assurance engagements and external audit
保证约定和外部审计 HPY;UN OI,F
,4e Materiality, true and fair presentation, reasonable assurance s-4qK(ml- 物质性,真实公平的描述,合理的保证 U6F7dT 2"QcjFW% Appointment, removal and resignation of auditors Ou_2UT 审计人员的的任命、免职和辞职 3V]08 V)fF|E~0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rMoz+{1A 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m f\tMik< k5|GN Y6a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N(kSE^skOa 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 A6I^`0/ *qJHoP; Engagement letter J'%W_?wZ 约定书(委托书) G '%ZPh89 F@KtRUxE 2. Planning and risk assessment l>T]Y 规划和风险评估 Jsa;pG=3& 3T
/_#=9TV General principles ,:{+-v( 一般原则 B2:GGZ|jS _ mgu
r Plan and perform audits with an attitude of professional skepticism /&E]qc*-p 持专业的怀疑态度计划和执行审计工作 oT!i}TW?o !TN)6e7`
Audit risks = inherent risk ×control risk ×detection risk ,ZZ5A;) 审计风险=内在风险×控制风险×检查风险 iX6*OEl/Q vs{VRc Risk-based approach \.?'y71 基于风险的办法 yb-4[C:i T3Sz<K$E Understanding the entity and knowledge of the business hT%
>)71 了解商业的实质和知识 1*f/Y9 Z wkY$J\J Assessing the risks of material misstatement and fraud .dn#TtQv 评估材料错报和舞弊的风险 )=!|^M {*"\68e Materiality (level), tolerable error ;3iWV"&_A 重要性(级别),可容忍误差 7e[&hea W!|l_/L' Analytical procedures CropHB/t 分析程序 lm*C:e)4A !/]z-z2> Planning an audit k&:~l@?
O 规划审计工作 T[-Tqi NT {rzQ[_)EC Audit documentation: working papers a :CeI 审计文件:工作底稿 d>0 j!+s J&L#^f*d The work of others z`YAOhD*h4 其他机构的文件 PB#
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h Rely on the work of experts [KMS/'; ] 依靠专家的工作 >ktekO:H pS8`OBenA Rely on the work of internal audit }vZTiuzC 依靠内部审计工作 P!!:p2fo 8\bZ?n#dn 3. Internal control {5SJ0'.B2g 内部控制 Yez
6?-,@e The evaluation of internal control systems a
fB?js6 对内部控制系统的评估 PI)uBA; ;I>77gi`] Tests of control +$R%Vbd 控制测试 '
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! Substantive procedures (time, nature, extent) k~]\kv= 实质性程序(时间,性质,程度) j?(@x>HA 5IP@_GV| Transaction cycles: revenue, purchases, inventory, etc. 2\#~%D>[ 交易周期:收入,采购,库存等。 MNX-D0`g E6xWo)`%5s XeXK~ 4.Audit evidence ;n b>IL 审计证据 uvA 2`%T/ zTze% Obtain sufficient, appropriate audit evidence T_
qh_L3 获取足够、适当的审计证据 }S9uh-j6l % %QAC4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,-.=]r/s 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 F5<GGEQb u2 U4MV1C
The audit of specific items TzrU |D? 审计的具体项目 {ZgycMS y9Q"3LLic` Receivables: confirmation `(L<Q% 应收帐款:确认 )Ju$PrO [,qb)
&_ Inventory: counting, cut-off, confirmation of inventory held by third parties ntF#x.1Pm 存货:数量,减值,第三方持有存货的确认 3M{b:|3/q 0>0:ls Payables: supplier statement reconciliation, confirmation 7
P]Sc 应付帐款:供应商的申明一致,确认 yXA]E.K! <~Tfi*^+ Bank and cash: bank confirmation nb|"dK
| 银行存款和现金:银行的确认 |)Sx"B) $]iRfXv,l! Auditing sampling ]I0(_e|z} 审计抽样 g$S<_$Iey qzu%Pp6If 5.Review
7033#@_ 复核 'p(I!]"uo rVx?Yo1F' Subsequent events Y&DC5T] 随后发生的事件 9rQpKq:#
E hH@pA:`s Dz&<6#L< HUY1
nb= N%`Eq@5 Going concern ?ik6kWI 持续关注 PRF^<%mkI cx(b5Z Management representations O:G-I$F| 与管理层的交涉沟通 ,h$j%->U 7ip(-0 Audit finalization and the final review: unadjusted differences w~=@+U$f 审核定稿和最后审查:未经调整的差异 Z= P=oldH NYZI;P1DA dKTUW<C 6. Reporting f<G:}I 报告 s&*s9F 学会计论坛bbs.xuekuaiji.com u<{uUui}$v Appendix %O3 r>o= 附录 ^!>o5Y) Audit procedure kP}91kja 审计程序 r` (U3EgP