1. Assurance engagements and external audit
保证约定和外部审计 Dd2Lx&9 JF qf;3R Materiality, true and fair presentation, reasonable assurance *"G 8 物质性,真实公平的描述,合理的保证 VKLU0*2R !Zw f
397 Appointment, removal and resignation of auditors
0v"&G<J 审计人员的的任命、免职和辞职 D)&o8D` 1}`LTPW9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mR":z|6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 de-0?6 %N~CvN@T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j/<??v4F4 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 I Ru$oF} O5 7jz= r Engagement letter {u30rc" 约定书(委托书) 5FuK \y ^w6eWzI 2. Planning and risk assessment 4&}\BU* 规划和风险评估 A"/aGCG0z hrM"Zg General principles S[@6Lp3q_ 一般原则 +6%7CC 6 S+*cbA{J| Plan and perform audits with an attitude of professional skepticism s%dF~DSK 持专业的怀疑态度计划和执行审计工作 /.Wc_/ '}O!2W&Y]% Audit risks = inherent risk ×control risk ×detection risk oa9)Dv 审计风险=内在风险×控制风险×检查风险 ?\yB)Nd y TSyzdnMvz Risk-based approach eECj_eH- 基于风险的办法 Ry%YM,K3 qU6BA\ZL Understanding the entity and knowledge of the business VA]ZR+m 了解商业的实质和知识 &y3B)#dIJ tq E>Zx=X Assessing the risks of material misstatement and fraud [u\CD sX 评估材料错报和舞弊的风险 Rc7.M"wzjX iH _"W+dq Materiality (level), tolerable error Fi{mr*} 重要性(级别),可容忍误差 x\;GoGsez #6FaIq92V Analytical procedures 3GWrn,f 分析程序 'j /q76uXV U5wTGv4S| Planning an audit )%|r>{ 规划审计工作 n^Au*' 2wOy}: Audit documentation: working papers S^g]:Xh& 审计文件:工作底稿 :A$wX$H01 Y_shy6"KH The work of others 5k`e^ARf 其他机构的文件 \R;K>c7= 2vXGO|W Rely on the work of experts (E]"Srwh 依靠专家的工作 %~(~W>^A hd=j56P5P Rely on the work of internal audit gx&7 3f<J 依靠内部审计工作 InX{V|CW? ^k9rDn/AW 3. Internal control lvig>0:M 内部控制 E#~2wqK B(EtXB9 The evaluation of internal control systems 0JOju$Bl, 对内部控制系统的评估 <lX:eR1 b2%blQgo Tests of control f8F1~q 控制测试 XDvq7ZD R mgxf/ Substantive procedures (time, nature, extent) ;W4:#/~14 实质性程序(时间,性质,程度) u>
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SCTFJ0 Transaction cycles: revenue, purchases, inventory, etc. g BH?l/ 交易周期:收入,采购,库存等。 mc56L[ :EaiM J_= YmA) @1@U 4.Audit evidence ees^O{ 8 审计证据 @%keTTZ {9,R@>R Obtain sufficient, appropriate audit evidence =z']s4 获取足够、适当的审计证据 }W)Mwu'W n+S&!PB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GHqBnE{B 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 <X9T-b"$h \j/}rzo] The audit of specific items TyyRj4> 审计的具体项目 EsNk<Ra f>b!-| Receivables: confirmation [j1^$n 8V 应收帐款:确认 DD)
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&T \Z8Y(]6* Inventory: counting, cut-off, confirmation of inventory held by third parties V4qZc0<,H
存货:数量,减值,第三方持有存货的确认 !cv6 #: MgSp.<! Payables: supplier statement reconciliation, confirmation QD
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)92z 应付帐款:供应商的申明一致,确认 )SC`6(GW L_`Xbk y Bank and cash: bank confirmation ^S:cNRSW" 银行存款和现金:银行的确认 Ed8U;U b " Tw0a! Auditing sampling U5 -zB)V 审计抽样 CrT2#h 1# V&$ J; 5.Review
?cA8P.?^A 复核 _g^E%@'W u>j 5`OXo Subsequent events D'Jm!Ap 随后发生的事件 FL5ibg #.RG1-L S]Sp Z8 I>(;bNgNE o$^O<z L Going concern -DbH6u3 持续关注 IH*U!_ ` 6eW1<p Management representations 3m?@7 F 与管理层的交涉沟通 #%9oQ6nO &
T5fH!?4 Audit finalization and the final review: unadjusted differences BvNl?A@]A 审核定稿和最后审查:未经调整的差异 +6i7,U 0 m)-7@
\fkS_r, i 6. Reporting OYQXi 报告
o9DYr[ 学会计论坛bbs.xuekuaiji.com dVjcK/T< Appendix |8&\N 附录 V!j K3vc Audit procedure .eZPp~[lAN 审计程序 p=#'B*'w