1. Assurance engagements and external audit
保证约定和外部审计 ^ -FX !US d9 Materiality, true and fair presentation, reasonable assurance dm-pxE " 物质性,真实公平的描述,合理的保证 )jWOP,| 1O].v&{ Appointment, removal and resignation of auditors b'MSkEiQG 审计人员的的任命、免职和辞职 r`)L~/ )X4K2~k* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +^*iZ6{+7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lo%;aK D=:04V}2+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D7Y)?Z5A; 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 q-nSLE+_; t8^m`W Engagement letter ]yjl~3 约定书(委托书) syU9O&< m}>F<;hQ 2. Planning and risk assessment go+Q~NV 规划和风险评估 bjAnaya e8YMX&0% General principles ZmOfEg|h\ 一般原则 $+.
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] ]Jh+'RK\# Plan and perform audits with an attitude of professional skepticism %m:m}ziLQ 持专业的怀疑态度计划和执行审计工作 G'YH6x, .2J
L$" Audit risks = inherent risk ×control risk ×detection risk
eEhr140 审计风险=内在风险×控制风险×检查风险 XLMb=T~S #:T-hRu Risk-based approach .NtbL./=| 基于风险的办法 M#|dIbns
H %e*@CbO$ Understanding the entity and knowledge of the business !mXxAo 了解商业的实质和知识 fwzb!"!.@ gW
Y"w!f Assessing the risks of material misstatement and fraud mo~*C 评估材料错报和舞弊的风险 {BHI1Uw 3>
/K0N|$ Materiality (level), tolerable error $=?@*p 重要性(级别),可容忍误差 Vf(6!iRP@ C"IKt Analytical procedures nC{%quwh{ 分析程序 0a"igq9t 02BuX]_0g Planning an audit )E+'*e{cK 规划审计工作 ]
}f9JNf$ _HhbIU Audit documentation: working papers Nan[< 审计文件:工作底稿 :x_'i_w IHRGw The work of others v9T_
& 其他机构的文件 <T[E=# '=P7""mN5 Rely on the work of experts 9)VF 1LD 依靠专家的工作 O9:U8$* BL&LeSa Rely on the work of internal audit svXR<7)# 依靠内部审计工作 G\TfL^A vX ] Gf4, 3. Internal control oPPX&e@=s] 内部控制 #pcP! ~)(\6^&=| The evaluation of internal control systems ]vuwkn+) 对内部控制系统的评估 <id}<H TwgrRtj' Tests of control q{+_
<2U| 控制测试 &IlU|4`R% qTQBt} Substantive procedures (time, nature, extent) *{+G=d 实质性程序(时间,性质,程度) 2h%z ("3/ ~Ch+5A; Transaction cycles: revenue, purchases, inventory, etc. -kbg\,PW 交易周期:收入,采购,库存等。 r [K5w }-
Wa`t7U 6]-SK$ 4.Audit evidence V\6]n2
审计证据 '? jlH0; Uk\Id~xLV Obtain sufficient, appropriate audit evidence &?h,7
D;A 获取足够、适当的审计证据
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p0pWzwTG3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |<O9Sb_ 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 ;,]P=Ey _2N$LLbg The audit of specific items Bp@v,)8* 审计的具体项目 5ms""LD/ &d|r~NhP Receivables: confirmation <^$<#Kd 应收帐款:确认 hqRw^2F "U7qo}`I Inventory: counting, cut-off, confirmation of inventory held by third parties Z>
r^SWL 存货:数量,减值,第三方持有存货的确认 %RD
I!e<e} HF(KN{0.B Payables: supplier statement reconciliation, confirmation 9*a=iL*Nw 应付帐款:供应商的申明一致,确认 ?Ae ven `hb%+-lj+ Bank and cash: bank confirmation o*J3C> 银行存款和现金:银行的确认 Xn{1 FJX/ o^
XtU5SVq Auditing sampling y '!m4- 审计抽样 %plo=RF >;[*!<pfK5 5.Review
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f~ 复核 @9"J|} ~
yX2\i" Subsequent events 8]LD]h)B" 随后发生的事件 =kuMWaD =W'Ae,& RU\
/j%^ #_u~/jhX Y0X-Zqk' Going concern s~Te 持续关注 rvw)-=qR[ Gh}*q|Lz Management representations !@v7Zu43, 与管理层的交涉沟通 |vw"[7_aS #{\%rWnCm Audit finalization and the final review: unadjusted differences Er{>p|n= 审核定稿和最后审查:未经调整的差异 5D'\b}*lJ} ctGL-kp ?F3
h)(} 6. Reporting @/31IOIV]` 报告 Nal9M[]c 学会计论坛bbs.xuekuaiji.com p }~qf Appendix ?[lV- 附录 g?ULWeZg5 Audit procedure P ! _rEV 审计程序 X)% A6M