1. Assurance engagements and external audit
保证约定和外部审计 rb'Gve W[ *h:EE6| Materiality, true and fair presentation, reasonable assurance wWU_?Dr_~ 物质性,真实公平的描述,合理的保证 X);Zm7 0s""%MhFI Appointment, removal and resignation of auditors wPJRp]FA 审计人员的的任命、免职和辞职 !u}3H|6~ jYX9;C;J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c/Yi0Rl) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7$W;4!BN* d$rUxqB. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Bq]O &>\hX 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 5Y=\~,%\oH Lu 39eO6 Engagement letter &vX!7Y 约定书(委托书) KR(} A" dMmka 2. Planning and risk assessment IW
o~s 规划和风险评估 `L#?eQ{ chmJ| General principles qd~98FS 一般原则 SM+fG: 4d ?s)sPM? Plan and perform audits with an attitude of professional skepticism pEj^x[b`^ 持专业的怀疑态度计划和执行审计工作 S<!_
u q Vnj/>e3 Audit risks = inherent risk ×control risk ×detection risk ` ]P5, 审计风险=内在风险×控制风险×检查风险 ` u\z!x' _G[I2] Risk-based approach C'cz
XZtn 基于风险的办法 =l4\4td9p .q`H`(QM Understanding the entity and knowledge of the business Va
Yu% 了解商业的实质和知识 Vt=(2d5:p p?$G>nkdq Assessing the risks of material misstatement and fraud V<2fPDZ 评估材料错报和舞弊的风险 VNrO(j DUv O| J`~Lk Materiality (level), tolerable error .k,Jt+ 重要性(级别),可容忍误差 xGEmrE<; ;xO=Yhc+ Analytical procedures W0MnGzZ 分析程序
+lgF/y6 ,0uo&/Y4L Planning an audit CLY6 YB' R 规划审计工作 dH2]ZE0V vdT+,x` Audit documentation: working papers 6~F#F)C' 审计文件:工作底稿 >mFX^t_, 5Z6-R}uXk The work of others noh|/sPMD 其他机构的文件 #W@% K9 4l
ZJb Rely on the work of experts *$Lz2 ] 依靠专家的工作 |5~wwL@LW7 5+bFy.UW Rely on the work of internal audit ?S@R~y0K 依靠内部审计工作 qTTn51 e-iYJ? 3. Internal control 5B>Q6 内部控制 oB0 8 974eY The evaluation of internal control systems S*CLt 对内部控制系统的评估
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\ Tests of control uGa(_ut 控制测试 0ck&kpL:9 *"ykTqa
Substantive procedures (time, nature, extent) 9eGCBVW:* 实质性程序(时间,性质,程度) <+\k&W&Y|y pymx\Hd, Transaction cycles: revenue, purchases, inventory, etc. 2~M;L&9- 交易周期:收入,采购,库存等。 DhWWN>I *f `s%&Y]s jy!f{dsC 4.Audit evidence f^!11/Wv 审计证据 q8?=*1g $v:gBlj%" Obtain sufficient, appropriate audit evidence >G<\
1R 获取足够、适当的审计证据 "J P{Q 9V=<| 2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations BH&/2tO% 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 |7QVMFZ NokXE The audit of specific items JlC<MQ? 审计的具体项目 [xtK"E# wX)efLmyhY Receivables: confirmation O1?B{F/ e 应收帐款:确认 V<i<0E k;;nE o~6 Inventory: counting, cut-off, confirmation of inventory held by third parties iN<(O7B; 存货:数量,减值,第三方持有存货的确认 e86Aqehle rWoe
?g Payables: supplier statement reconciliation, confirmation YKP=0 j3, 应付帐款:供应商的申明一致,确认 ,VKQRmd
09 Bank and cash: bank confirmation =MTj4VXh" 银行存款和现金:银行的确认 _YH<YOrMh 20rN,@2< Auditing sampling <G\
<QV8W 审计抽样 YO@hE> |x d@M-ln 5.Review
Az9X#h.vf 复核 !~K=#"T @+?+6sS Subsequent events ,^.S0;D,Z 随后发生的事件 I:F
'S# $42Au2Jg _qY`KP" 968Ac}OA i^je.,Bi Going concern x8 f6, 持续关注 iY0,WT}&n R'G'&H{N Management representations y
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与管理层的交涉沟通 "0|BoG g9DG=\*A Audit finalization and the final review: unadjusted differences nHSTeFI? 审核定稿和最后审查:未经调整的差异 'Z\{D*=V8 *Jb_=j*)
LsQ s:O 6. Reporting /"(b.& 报告 R `;o!B}[ 学会计论坛bbs.xuekuaiji.com (JevHdI*V Appendix 5\VxXiy0 附录 3QCMK^#Z: Audit procedure nc<
qbN 审计程序 BiA>QQ