1. Assurance engagements and external audit
保证约定和外部审计 1vw[{.wC @I_!q* Materiality, true and fair presentation, reasonable assurance 6
axe 物质性,真实公平的描述,合理的保证 Zi'}qs$v A=8%2UwI Appointment, removal and resignation of auditors MvV\?Lzj 审计人员的的任命、免职和辞职 8NCu;s Msj(>U&}+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VZhtx) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gEr@L
X0a)6HZ{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IZ?+c@t 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 JmlMfMpXMs ')eg6IC0&T Engagement letter Z
SWKVTi 约定书(委托书) ux>wa+XFa 7dxTyn= 2. Planning and risk assessment L>xecep 规划和风险评估 vH14%&OcN $W} YXLFj? General principles i`k{}!F 一般原则 Tfsx&
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USv)G.zb Plan and perform audits with an attitude of professional skepticism wz[Xay9jW 持专业的怀疑态度计划和执行审计工作 ?rauhTVnJ Rda~Drz Audit risks = inherent risk ×control risk ×detection risk ^:hI bF4G 审计风险=内在风险×控制风险×检查风险 r@WfZZ /[V} Risk-based approach 2g0_[$[m 基于风险的办法 c+a" sx\ ~;)H |R5kV Understanding the entity and knowledge of the business <rQ+ErDA 了解商业的实质和知识 rJz`v/:|P T~D2rt\ Assessing the risks of material misstatement and fraud *WzvPl$e 评估材料错报和舞弊的风险 {wK|C<K I
\Luw*: Materiality (level), tolerable error *OM+d$l! 重要性(级别),可容忍误差 Q}zd!* ~7;AV(\%e Analytical procedures 4CH/~b1( 分析程序 W)~}o<a)[ q0sdL86 Planning an audit Q
ZZt9rA; 规划审计工作 ",,W1]"% h85kQ^% Audit documentation: working papers tDWoQ&z2t_ 审计文件:工作底稿 .X.,.vHx @sPuc. The work of others ]=Tle&yM+T 其他机构的文件 YP4lizs. L9}%tEP Rely on the work of experts "h
\ (a< 依靠专家的工作 Od]B;&F hI6Tp>b*~ Rely on the work of internal audit _Dq,\}
依靠内部审计工作 07
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yg 3. Internal control OAiSE` 内部控制 KAI/*G\z 0wE)1w<C~ The evaluation of internal control systems 1}/37\ 对内部控制系统的评估 VRQD
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x\K9|_! Eb~e=){ Substantive procedures (time, nature, extent) zd0[f3~ 实质性程序(时间,性质,程度) g3*J3I-O Y'U]!c9 Transaction cycles: revenue, purchases, inventory, etc. 7*>(C*q= 交易周期:收入,采购,库存等。 Cj5=UUnO W*WSjuFr2 qBDhCE 4.Audit evidence jccSjGX@w 审计证据 D:=Q)Uh0I $ISx0l~ Obtain sufficient, appropriate audit evidence /r?EY
&9G 获取足够、适当的审计证据 d`sIgll&n phP% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .|c=]_{ 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 (yO8G-Z0 "QLp%B,A The audit of specific items bH`r=@.:cu 审计的具体项目 j21>\K!p p%#=OtkC Receivables: confirmation Y+Cqc.JBQ 应收帐款:确认 E oh{+>:6 4ND
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L Inventory: counting, cut-off, confirmation of inventory held by third parties neBcS[ 存货:数量,减值,第三方持有存货的确认 Mh"vH0\Lj 9Ac4'L Payables: supplier statement reconciliation, confirmation ,cFBLj(@ 应付帐款:供应商的申明一致,确认 fqm-?vy} _%@ri]u{ov Bank and cash: bank confirmation +2JC**)I 银行存款和现金:银行的确认 '9tV-whw tdOox87YK Auditing sampling 9?I?;l{ 审计抽样 B#, TdP]/ LA4,o@V` 5.Review
PL*1-t?# 复核 U}c05GiQw 'q7&MM'oS^ Subsequent events c+N\uG4 随后发生的事件 lnWscb3t \qw1\-q ftRzgW); !)HB+yr v<:/u(i Going concern ;R*tT%Z, 持续关注 I;UCKoFT tE"IE$$1 Management representations PwS7!dzH- 与管理层的交涉沟通 -`ss7j&b3 O)D+u@RhH Audit finalization and the final review: unadjusted differences -:|t^RM;FT 审核定稿和最后审查:未经调整的差异 I.{%e;Reg 0}wmBSl v@Bk)Z 6. Reporting 'M=V{.8U 报告 AkA2/7<[ 学会计论坛bbs.xuekuaiji.com ij&T\):d Appendix a]t| /Mq 附录 UUR` m Audit procedure -m_H]<lWZ 审计程序 {33B%5n"