1. Assurance engagements and external audit
保证约定和外部审计 DiGUxnP &|'Kut?8 Materiality, true and fair presentation, reasonable assurance 6S! lD= 物质性,真实公平的描述,合理的保证 <M=W)2D7 )<}VP&:X Appointment, removal and resignation of auditors =XRgT1>e 审计人员的的任命、免职和辞职 tvj'{W j-I6QUd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
eo<~1w 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vZ_DG}n11 *mK);@pL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ybn=Gy 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 mTXNHvv U47k5s(J Engagement letter fUL{c,7xda 约定书(委托书) nI|Lx`*v iaa (ce 2. Planning and risk assessment I).^,%>Z) 规划和风险评估 P5
<85t O
w($\, General principles
e$/Zb`k 一般原则 0()9vTY+ yN W
bI0a Plan and perform audits with an attitude of professional skepticism zM8/s96h 持专业的怀疑态度计划和执行审计工作 <2TB9]2. g gKm~cjCB`~ Audit risks = inherent risk ×control risk ×detection risk o{-USUGj7 审计风险=内在风险×控制风险×检查风险 *NwKD:o HZr/0I? Risk-based approach 9%)& }KK| 基于风险的办法 $CQwBsYb= %.6?\w1e Understanding the entity and knowledge of the business U*qK*"k 了解商业的实质和知识 /bNVgK`L5 -JyODW#j Assessing the risks of material misstatement and fraud Z#cU#)`y1 评估材料错报和舞弊的风险 ee d\0 u7y7 Materiality (level), tolerable error q2j}64o_S 重要性(级别),可容忍误差
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nnA, Nh7!Ah Analytical procedures woH3?zR 分析程序 1^H<
+0 gx>mKSzy Planning an audit kmwrv -W 规划审计工作 xz+`]Q x_H7=\pX] Audit documentation: working papers n`I
jG 审计文件:工作底稿 7i|hlk; #V9hG9%8 The work of others \%4+mgiD 其他机构的文件 C;:1CK S,<.!v 57 Rely on the work of experts b8b PK< 依靠专家的工作 :
PjUl szsZFyW)+ Rely on the work of internal audit YDzF( ']o: 依靠内部审计工作 v8fZ?dx u%IKM\ 3. Internal control JpHsQ8< 内部控制 @okm@6J*X 4oaP"T@6 The evaluation of internal control systems ,"MUfZ 对内部控制系统的评估 Nxs%~wZ "}x70q'>S Tests of control 3<'Q`H > 控制测试 v=Bh
A9[ ?KuJs9SM Substantive procedures (time, nature, extent) W2.1xNWO 实质性程序(时间,性质,程度) )
ImIPSL xY}j8~k Transaction cycles: revenue, purchases, inventory, etc. KZ
>"L 交易周期:收入,采购,库存等。 !VZCM{ m&z%kVsg] Zz*mf+ 4.Audit evidence ORPl^n- 审计证据 |`D5XRVbi ib=^tK Obtain sufficient, appropriate audit evidence y2% ^teXk 获取足够、适当的审计证据 <.%8j\j( /t 6u
"I~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !J?=nSu 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 pYvF}8
\,#4+&4b The audit of specific items nhxd 审计的具体项目 mS;Q8Crh 3\l9Sf=M| Receivables: confirmation Hf]}OvT>Z 应收帐款:确认 /Ta0}Y(y p`.fYW:p Inventory: counting, cut-off, confirmation of inventory held by third parties "N:]d*A\ 存货:数量,减值,第三方持有存货的确认 tZBE& :l \^W? Payables: supplier statement reconciliation, confirmation l#f]KLv4N_ 应付帐款:供应商的申明一致,确认 5Fm?,^ `TR9GWU+B Bank and cash: bank confirmation pC.P 银行存款和现金:银行的确认 7XC}C+
.0;k|&eBD Auditing sampling ,^[37/S 审计抽样 :<3;7R'5 kT=|tQ@ 5.Review
@ y2Bq[' 复核 w)SxwlW} -ns a3P Subsequent events {"AYOc>2| 随后发生的事件 ~(P\F&A(& |N.q[>^R -@?>nLQb sWzXl~JbF Vk=<,<BB Going concern A/6nVn 持续关注 f5XcBW9E JKv4
}bv Management representations *jSc&{s~ 与管理层的交涉沟通 nE$ V<Co} ebwoMG,B- Audit finalization and the final review: unadjusted differences ! r\ktX 审核定稿和最后审查:未经调整的差异 4tu>~ vOE 0# GwhB u+FftgA 6. Reporting j~>
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.@Tbbt Appendix #`wfl9tj 附录 9
f/tNQ7W Audit procedure 9e*poG 审计程序 #yxYL0CcA: