1. Assurance engagements and external audit
保证约定和外部审计 {LX.iH
9}l '&.# Materiality, true and fair presentation, reasonable assurance ,Vh.T&X5 物质性,真实公平的描述,合理的保证 0TN;86Mo
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|mdY8 Appointment, removal and resignation of auditors D|rFu 审计人员的的任命、免职和辞职 Z-E`> fQL"O}Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4AG\[f
8q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ox:[f9.5 "`M?R;DH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :!5IW?2 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 [|P!{?A43| 9so6WIWc Engagement letter Sp7ld7c 约定书(委托书) A
3B56K Mu{;vf|j 2. Planning and risk assessment 1QmH{jM 规划和风险评估 $ "E).j }b=}uiR# General principles X>NhZ5\
一般原则
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f mjWU0Gh%* Plan and perform audits with an attitude of professional skepticism #{
k|I$ 持专业的怀疑态度计划和执行审计工作 T/^Hz4uA7 UNPezHaz Audit risks = inherent risk ×control risk ×detection risk R
zf 审计风险=内在风险×控制风险×检查风险 _Qh
z3'I1 Kw8u`$Ad7 Risk-based approach =+-Yxh|* 基于风险的办法 S+'rG+NJ UlAzJO6" Understanding the entity and knowledge of the business 9cEv&3 了解商业的实质和知识 @J5Jpt*IE C8vOE`U,J Assessing the risks of material misstatement and fraud yY[<0|o u 评估材料错报和舞弊的风险 ZQ_xDKqRV ~zSCg|"r Materiality (level), tolerable error
}0u8r` 重要性(级别),可容忍误差 F)+{AQL Q$:![}[( Analytical procedures EL8NZ%:v: 分析程序 -O&CI)`;B YO}1(
m Planning an audit hGbj0 规划审计工作 z I+\Oll#Q Qu}W/j|3 Audit documentation: working papers a
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[ 审计文件:工作底稿 _~rI+l A /9zE^YcT The work of others +T=(6dr 其他机构的文件 7\f\!e < x_c7R;C Rely on the work of experts M
XzVgy 依靠专家的工作 uu}x@T@ ~v'3"k6 Rely on the work of internal audit (y?ITz9 依靠内部审计工作 p=C%Hmd5E -T&.kYqnb$ 3. Internal control G!Um,U/g 内部控制 :=8t"rO=W J?Dq>%+^ The evaluation of internal control systems iJZ/jCI 对内部控制系统的评估 n Ps7c % ]~6_ WE8L Tests of control C_4)=#@GU 控制测试 ^=:9)CNw( =xNv\e Substantive procedures (time, nature, extent) .Wq@gV 实质性程序(时间,性质,程度) I
j$lDJS ?W0)nQU Transaction cycles: revenue, purchases, inventory, etc. \MK*by 交易周期:收入,采购,库存等。 Zum0J{l
h mk3_ n @?4b8" 4.Audit evidence _>=L>* 审计证据 !<UJ6
t} hFk3[zTy Obtain sufficient, appropriate audit evidence l#lF
+Q; 获取足够、适当的审计证据 &f7fK|} <L{(Mj%Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \~BDm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 N? 5x9duK kl"+YF5/ The audit of specific items uP<0WCN 审计的具体项目 E;d7ch {tThy# Receivables: confirmation >yXN,5d[ 应收帐款:确认 [kqYfY?K :> & fV Inventory: counting, cut-off, confirmation of inventory held by third parties dB+N\HB
Y 存货:数量,减值,第三方持有存货的确认 gJ;_$` ^/5XZ} * Payables: supplier statement reconciliation, confirmation ,jC3Fcly 应付帐款:供应商的申明一致,确认 <BSc* 9Q oW^*l#v Bank and cash: bank confirmation \`ZW* EtPI 银行存款和现金:银行的确认 RZe'Kw - 2 o#,kGd Auditing sampling S,U
Pl}KF 审计抽样 }gkM^*$:% TRZRYm" 5.Review
-!0_:m3 复核 UxD5eJJ jqH3J2L Subsequent events i/b'4o=8 随后发生的事件 n!6Z]\8~$ +
dBz`WD lNv".Y=l >HPdzLY? 0 a~HiIh Going concern tTN?r 8 持续关注 \uME+NF ^1Xt]T`e Management representations q~L^au8 与管理层的交涉沟通 341?0%= D0mI09=GtQ Audit finalization and the final review: unadjusted differences k z"3ZDR 审核定稿和最后审查:未经调整的差异 P ]i
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M+UE: 6. Reporting =pA
IvU 报告 ~^^ NHq 学会计论坛bbs.xuekuaiji.com c9j*n;Q Appendix BZb]SoAL 附录 83cW=?UgA Audit procedure
"xAWG$b 审计程序 CSV;+,Vv