1. Assurance engagements and external audit
保证约定和外部审计 7EOn4I2@[ 8b!&TP~m1 Materiality, true and fair presentation, reasonable assurance h"Yi' 物质性,真实公平的描述,合理的保证 V/$qD bw9a@X Appointment, removal and resignation of auditors 1Jc-hrN- 审计人员的的任命、免职和辞职 U:c!9uhp BQ,]]}e43z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;"
'`P[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7&/iuP$. cgc|G Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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M 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 >&
RpfE[ \evK.i*KfA Engagement letter ?Q="w5OOD 约定书(委托书) ae{%*
\J mWsVOf>g 2. Planning and risk assessment ?%i|].<-' 规划和风险评估 v0jRoE# |L.QIr,jCC General principles ^F5[2<O/! 一般原则 BC%t[H} >R UMpC2)5 Plan and perform audits with an attitude of professional skepticism L qMH]W 持专业的怀疑态度计划和执行审计工作 NwIl~FNK #n]js7 Audit risks = inherent risk ×control risk ×detection risk xV}E3Yj2# 审计风险=内在风险×控制风险×检查风险 }?$d~]t) qS*qHT(u19 Risk-based approach \'&:6\-fw 基于风险的办法 q%bNT q!$ZBw-7>A Understanding the entity and knowledge of the business d2'9C6t 了解商业的实质和知识 _'
Xt BR8z%R Assessing the risks of material misstatement and fraud GQ[:vX` 评估材料错报和舞弊的风险 s7tNAj bgD e!d&
#ofw| Materiality (level), tolerable error k+5:fB)z 重要性(级别),可容忍误差 ~=aGv%vX
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Jqn Analytical procedures MScjq 分析程序 WO/;o0{d\9 IfF<8~~E Planning an audit zq80}5%2CT 规划审计工作 L}P<iB b&"=W9(V Audit documentation: working papers &q#$SU,$( 审计文件:工作底稿 cAM1\3HWT" o )GNV The work of others oil s;*q 其他机构的文件 ) 2wof( (^ZC8)0i( Rely on the work of experts ;gcQ9L 依靠专家的工作 <8|vj2d2 w1KLQd:yq Rely on the work of internal audit sl}bNzT# 依靠内部审计工作 yeFt0\=H u3R0_8
_.w 3. Internal control f]^(|*6 内部控制 sOa`T k YC - -&66 The evaluation of internal control systems
e-sMU 对内部控制系统的评估 .M!6${N); Us+|L |/ Tests of control nmn$$=~) 控制测试 Wo&MHMP 1y$Bz?4 Substantive procedures (time, nature, extent) /0s1q 实质性程序(时间,性质,程度) eh2 w7@7Q yBXdj`bV Transaction cycles: revenue, purchases, inventory, etc. A7>0Pn%D3 交易周期:收入,采购,库存等。 t/yGMR= k?0yH$)'t 'uGn1|Pvy 4.Audit evidence s4Lqam! 审计证据 5?kJ]: @QV|<NeH Obtain sufficient, appropriate audit evidence 0$b)@ 获取足够、适当的审计证据 X@:pys 8@ (/1 4)"Sk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '*MNRduE6 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 C|5eV=f)P ` :eXXE The audit of specific items d&&^_0O 审计的具体项目 wQgW9546 /zMiy? Receivables: confirmation w(U-6uA 应收帐款:确认 }BlVL
f%C &s->,-, Inventory: counting, cut-off, confirmation of inventory held by third parties Bf~ 存货:数量,减值,第三方持有存货的确认 `YVdIDl] /@gD
8 Payables: supplier statement reconciliation, confirmation F<Js"z+ 应付帐款:供应商的申明一致,确认 ;|
##~Y.9 n"N!76 Bank and cash: bank confirmation >0~|iRySi 银行存款和现金:银行的确认 h-+9Bv] !FX0Nx=oi Auditing sampling @(Wx(3JR?} 审计抽样 fdc
?`4 UX}ZE.cV 5.Review
kngkG|du 复核 2>Hl=bX f]L`^WU
Subsequent events v] &
)+0 随后发生的事件 9G_bM(q'^2 #56}RV1 vQ>x5\r5O_ D+lzISp~e |6'(yn Going concern 6+u}'mSj8 持续关注 ?
acm5dN c"Kl@[1\~ Management representations 5+\[x` 与管理层的交涉沟通 t}>6"^}U td%]l1 Audit finalization and the final review: unadjusted differences |b7v(Hx 审核定稿和最后审查:未经调整的差异 ~CIA6& 3TVp
oB` @]P#]%^D2 6. Reporting vM!lL6T: 报告 qgg/_H:
;w 学会计论坛bbs.xuekuaiji.com nAPSs]D Appendix ,*$L_itL 附录 ~XQj0' Audit procedure uCO-f<b 审计程序 ((&_m9a