1. Assurance engagements and external audit
保证约定和外部审计 _E3U.mV |*Of^IkG0 Materiality, true and fair presentation, reasonable assurance j!6elzg 物质性,真实公平的描述,合理的保证 nMTLD \I'f3 Appointment, removal and resignation of auditors UwZu:[T6H 审计人员的的任命、免职和辞职 &b5T&-C< Y]hV-_2+Do Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
2f`WDL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =fL6uFmxI@ +Gk!
t]dy Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \8=e|a5` 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-A`/9 dMey/A/VYt Engagement letter ;r g H}r 约定书(委托书) A*G
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P'-JbPXU 2. Planning and risk assessment JZWgr&O< 规划和风险评估 [`y:M&@ i<B: General principles V"w`! 一般原则 {E;2&d 1M7\:te* Plan and perform audits with an attitude of professional skepticism !w @1!Xpn1 持专业的怀疑态度计划和执行审计工作 MZ;"J82p Uuwq7oFub Audit risks = inherent risk ×control risk ×detection risk 9@$tiDV 审计风险=内在风险×控制风险×检查风险 fBHkLRFH |WD,\=J2 Risk-based approach t-.2+6"\ 基于风险的办法 X_vI0YX9 "z^BKb5 Understanding the entity and knowledge of the business _F}IF9{?G 了解商业的实质和知识 k7:GS,7 y_
}K? Assessing the risks of material misstatement and fraud VQ1?Db(_2 评估材料错报和舞弊的风险 f28gE7Y\a uAW*5 `[ Materiality (level), tolerable error 7$g*N6)Q 重要性(级别),可容忍误差 XR{5]lKt_ @4G.(zW Analytical procedures 1<XiD3H; 分析程序 bs<WH`P p_rN1W
Dd' Planning an audit ?&whE! 规划审计工作 m1^dT_7Z
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z(] Audit documentation: working papers I
ybl;u 审计文件:工作底稿 s[0prm5. I}*]m%'-Y The work of others fK)ZJ_?w,@ 其他机构的文件 xTa4.ZXg E[SV*1) Rely on the work of experts F'V+
2,. 依靠专家的工作 wc<2Uc 3Ew"[FUs Rely on the work of internal audit 5@w'_#!) 依靠内部审计工作 vR6^n~ adRNrt*! 3. Internal control y9V;IXhDc 内部控制 (&9DB
az:~{f*- The evaluation of internal control systems Y(#d8o}}# 对内部控制系统的评估 $Nt=gSWw5 *@-q@5r}! Tests of control TS\A`{^T 控制测试 _|^&eT-u NPB ,q& Th Substantive procedures (time, nature, extent) 9G`FY:(K 实质性程序(时间,性质,程度) OH-~ vWnHC Transaction cycles: revenue, purchases, inventory, etc. ? e9XVQ* 交易周期:收入,采购,库存等。 X]+(c_i:hC )rs|=M=Xk k$UzBxR 4.Audit evidence o+if%3 审计证据 ,p[\fT($] g6[/F-3Qlf Obtain sufficient, appropriate audit evidence /ygUd8@ 获取足够、适当的审计证据 }\PE { [B2>*UPl Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4y]: Gqz~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ?c=R"Yg$ =u:6b} = The audit of specific items ^| FVc48{ 审计的具体项目 1A`?y&
Ll Qq;m"M / Receivables: confirmation 5Gw!9{ke 应收帐款:确认 Y1U"HqNl* PO1:9 Inventory: counting, cut-off, confirmation of inventory held by third parties ={mPg+Ei' 存货:数量,减值,第三方持有存货的确认 9d,]_l.sB 7{kpx
$:_ Payables: supplier statement reconciliation, confirmation
bgzT3KZ 应付帐款:供应商的申明一致,确认 0bnVIG2q +AgkPMy Bank and cash: bank confirmation 0w'y#U)&8 银行存款和现金:银行的确认 /C
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e"o Auditing sampling Gw\G+T?M- 审计抽样 "dLMBY~ b68G&z>
5.Review
bzj!d|T` 复核 f)AW !/ [)J49 Subsequent events )]>i> 随后发生的事件 >F\rBc& mP5d!+[8 r0?hX [A%e6 sjkKaid
Going concern Vhbj.eX.) 持续关注 E-tNB{r@ :,}:c%-^" Management representations yqVaA 'w5 与管理层的交涉沟通 GmmT'3Q ku[=QsMv Audit finalization and the final review: unadjusted differences k^dCX+ 审核定稿和最后审查:未经调整的差异 o trTrh \@PUljU] zfr (dQ 6. Reporting hPqapz]HcP 报告 q/w6sQx$ 学会计论坛bbs.xuekuaiji.com tO+ %b=Z^ Appendix UTK.tg 附录 kq1M<lk Audit procedure ,QHx*~9 审计程序 9a~BAH,j