1. Assurance engagements and external audit
保证约定和外部审计 hc4<`W{ :_~UO^*h Materiality, true and fair presentation, reasonable assurance . p^='Kz? 物质性,真实公平的描述,合理的保证 ; =ai]AYW 2l}FOdq Appointment, removal and resignation of auditors (`5No:?v< 审计人员的的任命、免职和辞职 Oz#$
x iW(HOsA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Og4 X3QG 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <N}UwB&
9x0B9& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m\(4y Gj 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 &^Zo}F2V WO?EzQ ? Engagement letter Kn SXygT 约定书(委托书) gbL99MZ@~ LYhgBG, 2. Planning and risk assessment .]6
_ 规划和风险评估 PspH[db ,%w_E[2 General principles 1&\_|2 一般原则 <W2}^q7F^ }{[H@uhjH Plan and perform audits with an attitude of professional skepticism qL091P\F 持专业的怀疑态度计划和执行审计工作 @vh3S+=M BG_m}3j Audit risks = inherent risk ×control risk ×detection risk ,UopGlA
, 审计风险=内在风险×控制风险×检查风险 *v)JX _ ~O;!y% Risk-based approach z'=*pIY5f 基于风险的办法 GM
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7k Understanding the entity and knowledge of the business PX65Z|~>_ 了解商业的实质和知识 [X ]\^
2+M(!FHfy Assessing the risks of material misstatement and fraud )HNbWGu
评估材料错报和舞弊的风险 */sVuD^b`
LKieOgX Materiality (level), tolerable error gV1&b
(h 重要性(级别),可容忍误差 lEIX,amwa kbJ/7
Analytical procedures C(Ujx=G+3 分析程序 jhjGDF K++pH~o Planning an audit WCA`34( 规划审计工作 %_;q<@9) IzF7W?k Audit documentation: working papers ;X<#y2` 审计文件:工作底稿 zYO+;;*@ ^crk8O@Fw The work of others 1dh_"/ 其他机构的文件 :BKY#uH~ rpu9 Rely on the work of experts EgM.wQHR] 依靠专家的工作 z)xGZ*{= }@=m[Zx# Rely on the work of internal audit b)J(0,9`G" 依靠内部审计工作 O|m-Uz"+ {\[u2{ 3. Internal control <Z{\3X^ 内部控制 +6@".< o[q
Kf The evaluation of internal control systems u4bPj2N8I 对内部控制系统的评估 7GY[l3arxv \!j{&cJ Tests of control Iz,a
Hrq 控制测试 *X+T>SKL V9z/yNo Substantive procedures (time, nature, extent) 6pDb5@QjTy 实质性程序(时间,性质,程度) I$xfCu oNY;z-QK Transaction cycles: revenue, purchases, inventory, etc. u:&
gp 交易周期:收入,采购,库存等。 oRFHq>-.g XFeHkU`C Z2~;u[0a[ 4.Audit evidence Tzmo
yY 审计证据 zm4Okg)w@ eyBLgJt8P Obtain sufficient, appropriate audit evidence b<};"
H0a 获取足够、适当的审计证据 S~0 mY}
m 3$[!BPLFO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +:pjQ1LsJ 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 (|L
0s) a<7Ui;^@ The audit of specific items M@EML
@~ 审计的具体项目 Z12-Vps YA9Xe+g Receivables: confirmation ax0RtqtR& 应收帐款:确认 L^uO.eI"m &+;z`A'|8 Inventory: counting, cut-off, confirmation of inventory held by third parties v?BX 4FO 存货:数量,减值,第三方持有存货的确认 LnP={s Gh}sk-Xk= Payables: supplier statement reconciliation, confirmation ,<s'/8Ik 应付帐款:供应商的申明一致,确认 :td6Mywl z}&w7O#
Bank and cash: bank confirmation $,Y\ 银行存款和现金:银行的确认 2Sbo7e aal5d_Y Auditing sampling 4%>iIPXi.( 审计抽样 :"5'l>la /\P3UrQ&] 5.Review
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`4< 复核 T {Q] 5:v"^"S z Subsequent events qE?*:$ 随后发生的事件 vpu20?E>5z s)X'PJ0&Bs :E'uV"j% >KX
Sb@ hAq7v']m Going concern v
&6I\1 持续关注 j xB '&?cW#J? Management representations W(U:D?e 与管理层的交涉沟通 9NX f~-V- :k9n
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Audit finalization and the final review: unadjusted differences =yo?] ZS 审核定稿和最后审查:未经调整的差异 *9.4AW~]X
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6. Reporting &`"Q*N2{ 报告 bV c"'RQ 学会计论坛bbs.xuekuaiji.com 2;X{ZLo Appendix D >ax<t1K 附录 ]M%kt +u! Audit procedure NKyaR_q` 审计程序 o"h*@.