1. Assurance engagements and external audit
保证约定和外部审计 #g{Mne .)t(:)*b Materiality, true and fair presentation, reasonable assurance u>}zm_ 物质性,真实公平的描述,合理的保证 HzEGq,. 3.FR C Appointment, removal and resignation of auditors /GN4I!LA 审计人员的的任命、免职和辞职 4m\([EO Ro~fvL~Ps Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *{nunb>WO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }Aw47;5q; N%*9&FjrL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZRPy~wy> 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 Xb0!(
(A O]bKNA.5 Engagement letter x{?sn 约定书(委托书) *v&*% B T]uKH29.% 2. Planning and risk assessment ;h9W\Se 规划和风险评估 )mG0g@ qOK 4|=vxJ General principles B/G3T
u uG 一般原则 Bj8<@~bX:L #<]Iz'\` Plan and perform audits with an attitude of professional skepticism m_$JWv\|\ 持专业的怀疑态度计划和执行审计工作 dE GX3 -
sJv`fjf%8 Audit risks = inherent risk ×control risk ×detection risk o$t
&MST?i 审计风险=内在风险×控制风险×检查风险 OGGSS&5tw {lMqcK Risk-based approach yf?W^{^| 基于风险的办法 1w17L]4 {(!)P Understanding the entity and knowledge of the business -$9
~xX 了解商业的实质和知识 4&]%e6,jH bM5CDzH(#X Assessing the risks of material misstatement and fraud W} Zb~[, 评估材料错报和舞弊的风险 =Sa~\k+ VfRs[3Q Materiality (level), tolerable error sS|<&
3 重要性(级别),可容忍误差 0mVuD\#=! 1\IZcJ { Analytical procedures ?yf_
Dt 分析程序 :Fnzi0b qh H+m Planning an audit *W%'Di 规划审计工作 PU"S;4m
WAv@F[ Audit documentation: working papers qsTq*G 审计文件:工作底稿 i(P>Y2s Lrlk* The work of others AoIc9ElEX 其他机构的文件 /cYk+c
K k`<f d Rely on the work of experts A]#_"fayo 依靠专家的工作 m|mG;8}pI j
C9<hLt Rely on the work of internal audit nSS}%&a:LX 依靠内部审计工作 7BS/T 3<3t;&e 3. Internal control Txu>/1N, 内部控制 w0aHEvH/ 8TI#7 The evaluation of internal control systems .T{U^0 ) 对内部控制系统的评估 q 7` 418gcg6) Tests of control Rd0?zEKV 控制测试 T%w(P ^qk *5^ze+: Substantive procedures (time, nature, extent) sZT VM9<) 实质性程序(时间,性质,程度) 7F~xq#Wi# [:B W+6 Transaction cycles: revenue, purchases, inventory, etc. kHZKj!!R 交易周期:收入,采购,库存等。 [XxA.S)x3 <9T
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` 4.Audit evidence w2'
3S#nZ 审计证据 H&9wS
G` (a,6a Obtain sufficient, appropriate audit evidence R4yJ.f 获取足够、适当的审计证据 CO7CNN
*x5o=)Y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >[hrJn[ 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 2AmR(vVa" 8XgVY9]Qm The audit of specific items IK85D>00T 审计的具体项目 $*g{[&L|6 :3:)E
Receivables: confirmation X9
SJ~n 应收帐款:确认 ;B(;2.<"J =GLYDV Inventory: counting, cut-off, confirmation of inventory held by third parties []!tT-Gzy 存货:数量,减值,第三方持有存货的确认 qgh]@J
Jh H9/XW6W,"w Payables: supplier statement reconciliation, confirmation 3$;J0{&[i 应付帐款:供应商的申明一致,确认 Ed4_<: G6f%/m` Bank and cash: bank confirmation 0GF%~6 银行存款和现金:银行的确认 zC[i <'h!T @
$9m>6V Auditing sampling ">03~:oA 审计抽样 nsy!p5o MI?]8+l 5.Review
[sjrb?Xd 复核
;I[. ,80jMs Subsequent events _$~ex ~v 随后发生的事件 zaQ$ Ht Uzy;#q }kpfJLjY ikeJDKSG Ey
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>L Going concern HrM)jC<~ 持续关注 g4?Q.'dZr )WzGy~p8K Management representations m/SJ4op$ 与管理层的交涉沟通 N. It
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J2*;XG Audit finalization and the final review: unadjusted differences zS#f%{ 审核定稿和最后审查:未经调整的差异 q=(M!9cE "'Q$.sR BHIZHp 6. Reporting bf&.rJ0 报告 d{vc
wZQ 学会计论坛bbs.xuekuaiji.com |s)VjS4@ Appendix yL^M~lws 附录 o;
Hd W Audit procedure Y0R\u\b 审计程序 ^'
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