1. Assurance engagements and external audit
保证约定和外部审计 qGzF@p(p8 %htwq ]rZd Materiality, true and fair presentation, reasonable assurance jTqEV
( 物质性,真实公平的描述,合理的保证 bc2S?u{ Zb+n\sv4 Appointment, removal and resignation of auditors d[p?B-7% 审计人员的的任命、免职和辞职 NH'QMjL) d\tA1&k71 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Uu|R]azbO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i~m;Ah,# ] B>.} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 98CS|NEe 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 %~N| RSec -I~\ Engagement letter gbu)bqu2x 约定书(委托书) :]8!G- Z Yr>7c1FZi 2. Planning and risk assessment .gCun_td# 规划和风险评估 {G=|fgz RuOse9 General principles Q776cj^L 一般原则 [`1@`5SL- w1+
%+x Plan and perform audits with an attitude of professional skepticism Na+3aM%% 持专业的怀疑态度计划和执行审计工作 rW*[sLl3 VzWH9%w Audit risks = inherent risk ×control risk ×detection risk E/ ^N
审计风险=内在风险×控制风险×检查风险 zSBR_N51 3.Jk-:u %m Risk-based approach S]gV! Q4% 基于风险的办法 7<LCX{Uw 2WB`+oWox Understanding the entity and knowledge of the business ,/dW*B 了解商业的实质和知识 Ag;Ybk[ zo1fUsK? Assessing the risks of material misstatement and fraud 2
yRUw 评估材料错报和舞弊的风险 %D`j3cEp@ OS=~<ba Materiality (level), tolerable error -E.fo._L5 重要性(级别),可容忍误差 )J
8mn* g!`^!Q/($ Analytical procedures Pt/F$A{Cj 分析程序 C
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P1z"j: Planning an audit 9{-H/YS\_s 规划审计工作 Dt'bbX'edw pR!m Audit documentation: working papers Gf-GDy\{ 审计文件:工作底稿 "XU)(<p ?JR?PW8 The work of others /'bX}H(dq 其他机构的文件 xN!In-v[j; Am >b 7Z! Rely on the work of experts $ou/ Fn 依靠专家的工作
4G j bj@f<f` Rely on the work of internal audit ~eXI}KhBw6 依靠内部审计工作 HcGbe37Xq V%voe 3. Internal control D=M'g}l 内部控制 s@
*i <Kk?BRxi The evaluation of internal control systems (Y 对内部控制系统的评估 UTO$L|K 8(}cbW Tests of control lr)9 U7 控制测试 qCm8R@ EfX,0Nq T Substantive procedures (time, nature, extent) Wp^
A. 实质性程序(时间,性质,程度) 5dL! e<< <'~6L#>,< Transaction cycles: revenue, purchases, inventory, etc. }5}#QHF 交易周期:收入,采购,库存等。 U[hokwZ !z]{zM% L#N]1#; 4.Audit evidence Qa"
4^s 审计证据 6Z;D`X,5 {]O.?Yru? Obtain sufficient, appropriate audit evidence ov1#BeQ 获取足够、适当的审计证据 BuOe'$F
0t 1+xi1w}3a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vtRz;~,Z 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 8TYoa:pZ ;ao <{i? The audit of specific items "j=E8Dd} 审计的具体项目 5L,q,kVS {&nDm$KTD Receivables: confirmation 4Dasj8GsV 应收帐款:确认 '_" S/X+v
Sre:l'. Inventory: counting, cut-off, confirmation of inventory held by third parties u|(Iu}sE= 存货:数量,减值,第三方持有存货的确认
va!fJ vQ>8>V Payables: supplier statement reconciliation, confirmation s^/2sjoL 应付帐款:供应商的申明一致,确认 /$j,p E= yjM!M| Bank and cash: bank confirmation U
K.=Y9 银行存款和现金:银行的确认 G9CL}=lJ, iAXF;'|W Auditing sampling eH%i8a 审计抽样 |wuN`;gc" Sy^@v%P'A 5.Review
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4TL^8? 复核 >bg{ Vr #o]v
Subsequent events _$K
kSMA~_ 随后发生的事件 ZpZoOdjslV 4hW:c0 3lgD,_& ~$YasFEz 2]H?q!l!O Going concern Jjh=zxR> 持续关注 #/)U0IR) rWJKK Management representations 6.vwK3\>~ 与管理层的交涉沟通 9<5ii kMg[YQ]OC Audit finalization and the final review: unadjusted differences QG09=GQ 审核定稿和最后审查:未经调整的差异 'i 8`LPQ t!0 IQ9\[* pK)!o 6. Reporting ;kD
Rm'( 报告 5E2T*EXSh 学会计论坛bbs.xuekuaiji.com xC2y/? Appendix y~wN:
附录 th+LScOX Audit procedure +<WNAmh
审计程序 9dp1NjOtAc