1. Assurance engagements and external audit
保证约定和外部审计 z[:UPPbW yIC.JmD* Materiality, true and fair presentation, reasonable assurance `M?C( 物质性,真实公平的描述,合理的保证 u,<I% ct='Z E Appointment, removal and resignation of auditors (5[|h 审计人员的的任命、免职和辞职 nnLE dJ}n <4s$$Uw}6% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m[&]#K6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }m NP[L ^)=c74;; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Sqj'2<~W 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 I,dH\]^h= pC,MiV$c" Engagement letter >xu}eWSz 约定书(委托书) J0xOB;rd 3f9J!B`n 2. Planning and risk assessment k]FP1\Y 规划和风险评估 hl}@ha4' U1(<1eTyu General principles (9q61zA 一般原则 s>`$]6wPa +f/G2qY!t Plan and perform audits with an attitude of professional skepticism l{wHu(1 持专业的怀疑态度计划和执行审计工作 v{4K$o 3c] oU1GfF Audit risks = inherent risk ×control risk ×detection risk Y;
=y-D 审计风险=内在风险×控制风险×检查风险 t{?U NW J \U}U'qP Risk-based approach krwY_$q 基于风险的办法 v
P8.{$ q,-bw2 Understanding the entity and knowledge of the business )qs>Z?7 了解商业的实质和知识 \IY)2C<e B6~a `~" Assessing the risks of material misstatement and fraud TTcMIMyLT 评估材料错报和舞弊的风险 a>A29*q I12WOL q Materiality (level), tolerable error H&\IgD 重要性(级别),可容忍误差 H
<1g j48cI3C Analytical procedures ,aS6|~ac4 分析程序 VD+TJ` r @f442@_4 Planning an audit Ho[Kxe[c 规划审计工作 ZY-UQ4_|u t(/b'Peq Audit documentation: working papers 4L#q?]$ 审计文件:工作底稿 n[4F\I> [/uqH The work of others 68 d\s4 其他机构的文件 LY}%|w "3CQ0 Rely on the work of experts :9H=D^J 依靠专家的工作 @? 4- v!(BS, Rely on the work of internal audit
qk~ ni8 依靠内部审计工作 s,>_kxuX n%PHHu
3. Internal control =N,9#o6^ 内部控制 CuRYtY@9 TR3_!0 The evaluation of internal control systems ],ioY
*4G 对内部控制系统的评估 Sz4YPl ]S+NH[g+ Tests of control #JVw`=P 控制测试 0g% `L_e_ 5{cbcuG Substantive procedures (time, nature, extent) >#).3 实质性程序(时间,性质,程度) nQ >?{" %rVC3} Transaction cycles: revenue, purchases, inventory, etc. 9:zW$Gt& 交易周期:收入,采购,库存等。 5Mm><"0 27q9zi!Q O'y8[< 4.Audit evidence b||
c^f
审计证据 &~oBJar }MBxfZ 4I Obtain sufficient, appropriate audit evidence ]kUF>Wp 获取足够、适当的审计证据 $(pzh
:| <A?- * Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ft)7Wx"
S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Dz$GPA V'(yrz! The audit of specific items |fX
@o0H 审计的具体项目 dH"wYMNL 4'JuK{/ A7 Receivables: confirmation "IbXKS>t 应收帐款:确认 %>^CD_[eO q_PxmPE@3v Inventory: counting, cut-off, confirmation of inventory held by third parties xgV.<^ 存货:数量,减值,第三方持有存货的确认 GUyMo@g kBZnR$Cl Payables: supplier statement reconciliation, confirmation nxH+XHv 应付帐款:供应商的申明一致,确认 |uT|(:i84, "&(.Z (
Bank and cash: bank confirmation .Fo0AjL}x 银行存款和现金:银行的确认 \xD.rBbt !K
: Auditing sampling $<R\|_6J 审计抽样 \FOoIY!.x *
S4IMfp 5.Review
le
1 复核 SSH ))zJ pC<~\RR Subsequent events 7=yV8.cD 随后发生的事件 x {Z_rD ;{mKt%# ()K,~ fLM5L_S}Y D"kss5>w Going concern 7,0^|P 持续关注 <1i:Z*l. KLVkPix;$ Management representations c^ $_
epc* 与管理层的交涉沟通 /'KCW_Q QN`K|,}H^ Audit finalization and the final review: unadjusted differences 2JY]$$K7 审核定稿和最后审查:未经调整的差异 9K~0:c 5[<"
_ 8nCw1 6. Reporting fyYHwG 报告 >fG=(1" 学会计论坛bbs.xuekuaiji.com N.r8dC Appendix ^e*Tg& 附录 kpT>xS^6< Audit procedure D c5tRO 审计程序 Cq mtO?vne