1. Assurance engagements and external audit
保证约定和外部审计 J\XYUs 98bmia&H Materiality, true and fair presentation, reasonable assurance yef@V2Z+ 物质性,真实公平的描述,合理的保证 mKynp 3]0ETcT Appointment, removal and resignation of auditors R@t?!`f!+ 审计人员的的任命、免职和辞职 ? e%Pvy<i G_=`&i"4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cEO g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xlkEW&N& $+zev$f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior erYpeq. 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 ~:
Dr]kt VWd=7 Engagement letter o
6 约定书(委托书) #Zk6
azz6_qk8 2. Planning and risk assessment e m<(wJ-Y 规划和风险评估 jR\&2;T Q&^ti)vB General principles >f4H<V- 一般原则 #/!a=
0 bl(rCbj(w Plan and perform audits with an attitude of professional skepticism "CBe$b4 持专业的怀疑态度计划和执行审计工作 v7T05 u!?.vx<qy Audit risks = inherent risk ×control risk ×detection risk
vL{sk|2& 审计风险=内在风险×控制风险×检查风险 QRhR.:M\ zn&NLsA Risk-based approach B@G'6 ? 基于风险的办法 2#ND( v/\l Understanding the entity and knowledge of the business dGMBgj 了解商业的实质和知识 >%x7-->IB `omZ'n) Assessing the risks of material misstatement and fraud z%(m:/N70 评估材料错报和舞弊的风险 #g\O*oYaw 4]u53` Materiality (level), tolerable error !]7Z)
,s 重要性(级别),可容忍误差 K/KZ}PI-O Wd?(B4{ Analytical procedures xq-R5(k
分析程序 Q3u
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7j 4!,x3H' Planning an audit a,x-akZWf 规划审计工作 i&$L$zf, +DaPXZ5. Audit documentation: working papers -("sp 审计文件:工作底稿 *KN ' 0Z@W q3TAWNzI0 The work of others &z8@ rk| 其他机构的文件 \-$wY
%7 jQ@z!GirT Rely on the work of experts c#|!^gjf 依靠专家的工作 h7f&7v 4,!#E0 Rely on the work of internal audit iyAeR!` 依靠内部审计工作 v#{Sx>lO w,> ceu/ 3. Internal control L,M=ogdb 内部控制 YvL5>; t J
N;WK.6 The evaluation of internal control systems _so\h.lt 对内部控制系统的评估 W2P(!q>r] pZUckQ Tests of control EE(1;]d- 控制测试 #mLF6"A d5T M_C Substantive procedures (time, nature, extent) FY+0r67] 实质性程序(时间,性质,程度) "MQy>mD6 \]dx;,T Transaction cycles: revenue, purchases, inventory, etc. 5P-7"g ca 交易周期:收入,采购,库存等。 Y|FF
;[ 9`VgD<?v ZpvURp,I 4.Audit evidence cw|3W] 审计证据 xCGa3 X XFKe6: Obtain sufficient, appropriate audit evidence w$8Su:g= 获取足够、适当的审计证据 Vw:.'-Oi ~x^E kE Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8Q
ba4kgL 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 f]Z%,'1^ :_V9Jwu The audit of specific items j>Wb$p6S 审计的具体项目 q{~59{Fha s:ig;zb Receivables: confirmation EK`}?>' 应收帐款:确认 E7X6Shng KtTv0[66 Inventory: counting, cut-off, confirmation of inventory held by third parties mrWPTCD{ 存货:数量,减值,第三方持有存货的确认 "`HkAW4GZa Ey96XJV Payables: supplier statement reconciliation, confirmation /}A"F[5 应付帐款:供应商的申明一致,确认 m_YXTwwx
z#9Tg"8] Bank and cash: bank confirmation .UX`@Q:Gp 银行存款和现金:银行的确认 ._'AJhU$0 p_%dH Auditing sampling )tYu3*' 审计抽样 55Z)*JMv E| eEAa
5.Review
w3l2u1u 复核 =2v/f_ %PA#x36 Subsequent events !2L?8oP-z 随后发生的事件 `R[cM; c2 h|~I'M]* ov;1=M~RF ?-M?{De @cYb37)q= Going concern cG!\P
: re 持续关注 "3 Y(uN 0PEg
`Wq Management representations >D]g:t@v 与管理层的交涉沟通 ]q^6az(Ud !UHWCJ<
<w Audit finalization and the final review: unadjusted differences >_XC 审核定稿和最后审查:未经调整的差异 bmCp:6 (|O9L s7N |ppG*ee 6. Reporting .cks){\ 报告 zm>^!j
! 学会计论坛bbs.xuekuaiji.com 4# +i\H` Appendix h;TN$ / 附录 }jE[vVlRw Audit procedure xhcFZTj/( 审计程序 2F7( Y)