1. Assurance engagements and external audit
保证约定和外部审计 M>k7
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G +e"}"]n Materiality, true and fair presentation, reasonable assurance Dl/_jM 物质性,真实公平的描述,合理的保证 `ionMTZY 4%j&]PASa1 Appointment, removal and resignation of auditors ;3sT>UB 审计人员的的任命、免职和辞职 F]?$Q'U "WYcw\@U Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jIc;jjAF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {UZli[W1 hOMFDfhU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ddHIP`wb 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l7J_s?!j [I4FU7mpH Engagement letter cCV"(Oo[H| 约定书(委托书) j)IK a\m10Ih: 2. Planning and risk assessment gkk <-j' 规划和风险评估 /9w}[y*E \a]\jZb General principles ;+b}@e 一般原则 e#HP+b$ =\%>O7c,8Y Plan and perform audits with an attitude of professional skepticism = xX^ 持专业的怀疑态度计划和执行审计工作 Ft.BfgJ$ X)f"`$ Audit risks = inherent risk ×control risk ×detection risk '7*=m^pc 审计风险=内在风险×控制风险×检查风险 BtHvfoT ^]R0d3?>\ Risk-based approach :M
[E-j; 基于风险的办法 dju&Ku
C aJD* Understanding the entity and knowledge of the business t2Y~MyT/ 了解商业的实质和知识 nG%j4r ; \+AH>I;vO Assessing the risks of material misstatement and fraud };!c]/, 评估材料错报和舞弊的风险 -% fDfjP (&nl}_`7?, Materiality (level), tolerable error }\*Sf[EMD 重要性(级别),可容忍误差 GyPN)!X@.& "&+0jfLY+ Analytical procedures gq@."wHU 分析程序 6~/H#8Kdn oV!9B -< Planning an audit BVNh>^W5B 规划审计工作 z0W+4meoH er#=xqUY Audit documentation: working papers ?GC0dN
审计文件:工作底稿 BmJ?VJ}Y 5#F+-9r The work of others Q8
~pIv 其他机构的文件 6e*b;{d si;]C~X* Rely on the work of experts fIcv}
Y 依靠专家的工作 j&mL]'Zy nz',Zm}, Rely on the work of internal audit d#tUG~jc 依靠内部审计工作 g:clSN, o <'gM]$ 3. Internal control X>6a@$Mx P 内部控制 XHg%X TatyD**( The evaluation of internal control systems *j*
WE\ 对内部控制系统的评估 C(P$,;6 ^
>p [b Tests of control h5gXYmk 控制测试
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WtUj L' pZ Substantive procedures (time, nature, extent) E)E! 实质性程序(时间,性质,程度) w8i!Qi#y5D Wd}mC<rv1 Transaction cycles: revenue, purchases, inventory, etc. `+o.w#cl 交易周期:收入,采购,库存等。 5xHiq&d.E ^hgAgP{{ {EUH#': 4.Audit evidence :qp"Ao{M 审计证据 #50)D wD Chup %F Obtain sufficient, appropriate audit evidence .'1j5Y-l`N 获取足够、适当的审计证据 QBy*y $ <X
|h* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3$cF)5V f 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 hrD6r=JT<~ NHF?73: The audit of specific items [mPdT^h 审计的具体项目 M::iU_ h'x~"k1 Receivables: confirmation w0!,1
Ry 应收帐款:确认 S\ZAcz4 j#f&!&G5<& Inventory: counting, cut-off, confirmation of inventory held by third parties FudD 存货:数量,减值,第三方持有存货的确认 Fzs'@* VWv0\:,G Payables: supplier statement reconciliation, confirmation \ c&)8
.r 应付帐款:供应商的申明一致,确认 }j1Zk4}[x }6>J Bank and cash: bank confirmation m4wTg
8LJ 银行存款和现金:银行的确认 n y)P :g
q@/COo( Auditing sampling '>Y
2lqa 审计抽样 syf"{bBe Zg&\K~OC 5.Review
ELF`uWGE 复核 %}
,G(> #L0I+ K,K\ Subsequent events ? myXG92 随后发生的事件 i_Z5SMZ \cP'#jZz EiN)TB^] <WJ0St c$kb0VR Going concern ;
,<J:%s 持续关注 *v ^"4 Te}yQ= + Management representations _vV&4> 与管理层的交涉沟通 xPup?oP > pHB35=p28 Audit finalization and the final review: unadjusted differences \{zAX~k6 审核定稿和最后审查:未经调整的差异 )K>@$6H+2 KB R0p&MN u^zitW!X$ 6. Reporting X,+}sy
K 报告 %*c|[7Z~V 学会计论坛bbs.xuekuaiji.com !muYn-4M Appendix -QPWi2:k 附录 BemkCj2
Audit procedure LIC~Kehi 审计程序 oz6+rM6MY