1. Assurance engagements and external audit
保证约定和外部审计 h+k:G9;sS .*u, !1u Materiality, true and fair presentation, reasonable assurance .6%-Il 物质性,真实公平的描述,合理的保证 O:fv1 5Sd+Cc Appointment, removal and resignation of auditors :CO>g=` 审计人员的的任命、免职和辞职 }&d@6m] fX).A` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %
eCbH` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w/r
wE BN&^$1F(( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (W3~r 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _94|^ SxLu
< Engagement letter +K4d(!Sb 约定书(委托书) sE$!MQb .OM m"RtK 2. Planning and risk assessment f&glY`s# 规划和风险评估 MXY[t {J2*6_ General principles >HatbbA 一般原则 &g R+D B1>aR 7dsf Plan and perform audits with an attitude of professional skepticism g$s"x r`: 持专业的怀疑态度计划和执行审计工作 OD!b*Iy| 53d8AJ_
@X Audit risks = inherent risk ×control risk ×detection risk V3WHp'1 审计风险=内在风险×控制风险×检查风险 Zr,:i
MPZ w-l:* EV8 Risk-based approach :T(3!}4 基于风险的办法 1.YDIB|| P.WEu<$ Understanding the entity and knowledge of the business 4S>A}rWz 了解商业的实质和知识 N;ed_! )(`I1"1 Assessing the risks of material misstatement and fraud k3::5& 评估材料错报和舞弊的风险 Q?KWiFA}' ?sV0T)uk Materiality (level), tolerable error M<oIo036 重要性(级别),可容忍误差 Md_S};!QN6 uh'{+E;= Analytical procedures K^j7T[pR 分析程序 ].=&^0cg >[;+QVr; Planning an audit To1 .U)do 规划审计工作 BwwOaO@L Vo^
i7 Audit documentation: working papers F)'kN2 审计文件:工作底稿 fB+4mEG@ m[6
?v;w The work of others Coz\fL 其他机构的文件 Tg|0!0qD]F 9frLYJz" Rely on the work of experts f
QSP]? 依靠专家的工作 +jQHf-l a"gZw9m@ Rely on the work of internal audit nen( 依靠内部审计工作 Z
Yr6Wn z97RNT|Y7U 3. Internal control C&Rv$<qc 内部控制 +~b@W{ U^iNOMs? The evaluation of internal control systems Vx$ ?)& 对内部控制系统的评估 gE$D#PZa IzPnbnS} Tests of control D?
ojxHe 控制测试 : p# 5nYi yO\.dp Substantive procedures (time, nature, extent) ayR=GqZ1 实质性程序(时间,性质,程度) [w&B>z=g$ G^E"#F Transaction cycles: revenue, purchases, inventory, etc. .d{@`^dh1] 交易周期:收入,采购,库存等。 lezX-5Z %mKM9>lf# s`Z
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A 4.Audit evidence 6v(?Lr`D 审计证据 _p0@1 s(U j4pxu/2 Obtain sufficient, appropriate audit evidence XFJGL!wWm[ 获取足够、适当的审计证据 /BEE.`6yI5 %
NSb8@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]\DZW4?' 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 r6_g/7.- FI|jsO 3 The audit of specific items PM
]|S` 审计的具体项目 w)}' {]P"c +S/OMkC Receivables: confirmation k# -u
!G 应收帐款:确认 .d
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h- miWog 8j Inventory: counting, cut-off, confirmation of inventory held by third parties 5dwC~vn}c 存货:数量,减值,第三方持有存货的确认 pjG/` <5).(MTa Payables: supplier statement reconciliation, confirmation R^u 1(SF 应付帐款:供应商的申明一致,确认 ;W
"=s79 +%E)]*Ym Bank and cash: bank confirmation :Y4m3| 银行存款和现金:银行的确认 r xlKoa Q`= ,&;T> Auditing sampling K"fr4xHq 审计抽样 ZQ@Ul N{kp^Byim0 5.Review
nulLK28q 复核 Ht`kmk;I) C[X2]zr
Subsequent events t[=-4; 随后发生的事件 4$W}6v +g.lLb*# 8&q[jxI@8 PCqE9B)l #E`wqI\' Going concern QYB66g: 持续关注 $X\deJ1Hi v?6g.
[;? Management representations rf\/Y"D 与管理层的交涉沟通 X0FTD':f n?a?U: Audit finalization and the final review: unadjusted differences U 7_1R0h 审核定稿和最后审查:未经调整的差异 b+/z,c6w 1\u{1
V m7$t$/g 6. Reporting Bjc<d,]
报告 &m5FYm\ 学会计论坛bbs.xuekuaiji.com MP6Py@J45 Appendix EX"o9' 附录 Y[~Dj@Q< Audit procedure
*xV 审计程序 xq@_'
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