1. Assurance engagements and external audit
保证约定和外部审计 ~?#>QN\\c 7qsu0 .[d Materiality, true and fair presentation, reasonable assurance ` `mnk>/ 物质性,真实公平的描述,合理的保证 iq1HA.X( #K#BNpG| Appointment, removal and resignation of auditors 4|U$ON?x 审计人员的的任命、免职和辞职 #z6[8B aW=c.Q. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vbBNXy/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _nwsIjsW ]w,:T/Z} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z=ZTSl 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 05>mR qVL ;*u"hIl1/ Engagement letter R`5g# 约定书(委托书) :Oiz|b( ~F"<N q 2. Planning and risk assessment 1
1VtC) 规划和风险评估 d6^:lbj QHU|aC{r General principles Jn7T5$pJ 一般原则 )fy-]Ky
* =y^`yv 3 Plan and perform audits with an attitude of professional skepticism pl}nbY 持专业的怀疑态度计划和执行审计工作 Yyx sj9 Y-?0!a=e. Audit risks = inherent risk ×control risk ×detection risk ThvgYv--B 审计风险=内在风险×控制风险×检查风险 XQ3"+M_KG Iip%er%b Risk-based approach !MXn&&e1 基于风险的办法 6b2Z}B *O|_)G Understanding the entity and knowledge of the business .}9Lj 了解商业的实质和知识 m>{a<N VQ"Z3L3-4 Assessing the risks of material misstatement and fraud Y1Q240 评估材料错报和舞弊的风险 y'5`Uo?\", 0Ra%>e(I^ Materiality (level), tolerable error 8TBv~Qu 重要性(级别),可容忍误差 'Z*`~,Q PZ>(cvX& Analytical procedures m]+~F_/ 分析程序 dAWB.# ;~
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Planning an audit aPdEEqc\l 规划审计工作 G! Y
l0Zr R$ra=sL` Audit documentation: working papers 3qW
]( 审计文件:工作底稿 Wsb>3J Qz"+M+~%& The work of others .C\2f+(U 其他机构的文件 g#k@R'7E $Ge0<6/ Rely on the work of experts 1Q_Q-Z 依靠专家的工作 Cag^$nj 6:~<L!`& Rely on the work of internal audit })+iAxR 依靠内部审计工作 Kf-XL),3l sWmqx$ 3. Internal control 0q28Ulv9 内部控制 O _C<h Ay7PU The evaluation of internal control systems Mkh/+f4 对内部控制系统的评估 U!{~L$S CNe(]HIOH Tests of control l 88n*O 控制测试 j0=F__H#@ ZZw2m@T> Substantive procedures (time, nature, extent) Yy~xNj5OS 实质性程序(时间,性质,程度) @d5$OpL$% <.#jp([W> Transaction cycles: revenue, purchases, inventory, etc. O{7rIy 交易周期:收入,采购,库存等。 <&^[?FdAa OMW]9E 6oa>\PDy 4.Audit evidence 1Ys)b[: 审计证据 /d+v4GIB
x<`^4|< Obtain sufficient, appropriate audit evidence
7H*,HZc@= 获取足够、适当的审计证据 *LMzq9n3o ^&\pY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >k
==7#P 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 'qUM38 s T6b~uE The audit of specific items lN&+<>a
审计的具体项目 YZ]}l%e u -)ED Receivables: confirmation @3y
>|5Y 应收帐款:确认 !?R#e`} "n{';Q) Inventory: counting, cut-off, confirmation of inventory held by third parties )Z/$;7]# 存货:数量,减值,第三方持有存货的确认 =;G
mLi3A :@@`N_2? Payables: supplier statement reconciliation, confirmation fWC(L s 应付帐款:供应商的申明一致,确认 |)v}\-\# }.(DQwC}1k Bank and cash: bank confirmation BL~#-Mm<|l 银行存款和现金:银行的确认 2}7 _Y6RS* bo/<3gR Auditing sampling w_V A:]j4 审计抽样 f[vm]1# rg;4INs# 5.Review
r@zs4N0WP 复核 M)ao}m> & kVa*O Subsequent events AFM+`{Cq 随后发生的事件 ~9OZRt[& ~3-"1E>Rgy /NjBC[P 1ni72iz\ #6
ni~d&0 Going concern dGj0;3FI% 持续关注 N iu
|M@ RT3(utwO Management representations H)h^|A/vO 与管理层的交涉沟通 BQ<\[H; S,C c0)j> Audit finalization and the final review: unadjusted differences =fH5r_n 审核定稿和最后审查:未经调整的差异 q"@#FS r`"T{o\e 3M(*q4A$" 6. Reporting K2e68GU 报告 8(&6*-7= 学会计论坛bbs.xuekuaiji.com ~NPhVlT Appendix 00'SceL=` 附录 /}2Y-GOU Audit procedure T`pDjT 审计程序 u,nn\>Y