1. Assurance engagements and external audit
保证约定和外部审计 |/^aLj^u ^Cn]+0G#C8 Materiality, true and fair presentation, reasonable assurance o:DBOpS 物质性,真实公平的描述,合理的保证 )75yv<L2S, pE/3-0;}N Appointment, removal and resignation of auditors ,,_K/='m 审计人员的的任命、免职和辞职 0^.4eX:E_ sLa)~T
o Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2Lekckgv 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8+a<#?; \G=R hx f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jfPJ5]Z 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 .cS,T<$ pt%~,M _ Engagement letter 1+tt' 约定书(委托书) T0v@mXBQ m2uML*&O5K 2. Planning and risk assessment L+rySP 规划和风险评估 FP9<E93br y?z _^ppj General principles `V):V4!j), 一般原则 Gx_`|I{P FR,#s^kF Plan and perform audits with an attitude of professional skepticism a-A+.7 持专业的怀疑态度计划和执行审计工作 2<o[@w ;=VK_3" Audit risks = inherent risk ×control risk ×detection risk @VC9gdO/ 审计风险=内在风险×控制风险×检查风险 {9.~]dI|L
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)a_ub Risk-based approach Be>c)90bO_ 基于风险的办法 ]7S7CVDk4 ym*#ZE`B
! Understanding the entity and knowledge of the business PP[)h,ZL* 了解商业的实质和知识 ";?C4%L aRO_,n9 Assessing the risks of material misstatement and fraud *o e0= 评估材料错报和舞弊的风险 yp2 'KES> ds$ \vSd Materiality (level), tolerable error <x0uO 重要性(级别),可容忍误差 S5E,f?l 6
,pZRc Analytical procedures b8{h[YJL2 分析程序 $:u7Dv}\ >RL6
Jbo| Planning an audit <W=[
sWJ 规划审计工作 U??f< ?9zoQ[ Audit documentation: working papers !OoaE* s 审计文件:工作底稿 $,&gAU Q0q)n=i}] The work of others ??zABV 其他机构的文件 K!-
&Zv :S99}pgY Rely on the work of experts W:{PBb"x8 依靠专家的工作 !w#ru?L{ -4y)qGb*? Rely on the work of internal audit 'tV"^KQHI 依靠内部审计工作 $~G0#JL $;)noYo 3. Internal control {F(-s"1;xO 内部控制 7\0|`{|R@ g3|Y$/J7P The evaluation of internal control systems 7<QYT+6xV 对内部控制系统的评估 {GX
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JbdsYI( Tests of control
X$uz=) 控制测试 +6#%P @wB'3q}( Substantive procedures (time, nature, extent) =Y]'5cn{ 实质性程序(时间,性质,程度) gB{]yA"(' 9#s95RO Transaction cycles: revenue, purchases, inventory, etc. [!:-m6
1 交易周期:收入,采购,库存等。 cFI7}#,5 {?
K|(C Ft"&NtXeZZ 4.Audit evidence anz9lG
G# 审计证据 k67i`f= ,Y g5X Obtain sufficient, appropriate audit evidence s;-78ejj7 获取足够、适当的审计证据 2{sD*8&` *,pZ fc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8tT&BmT 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iJdrY6qd y,y/PyN) The audit of specific items \'It,PN 审计的具体项目 x
tYV" H)j[eZP Receivables: confirmation +B`'P9Zk@ 应收帐款:确认 %2Xus9;k# t-eKruj+ Inventory: counting, cut-off, confirmation of inventory held by third parties cYq']$] 存货:数量,减值,第三方持有存货的确认 M\\e e3Ih iL7-4Lv# Payables: supplier statement reconciliation, confirmation )8x:x7? 应付帐款:供应商的申明一致,确认 n!kk~65| %?]{U($? Bank and cash: bank confirmation vB{;N
银行存款和现金:银行的确认 up+.@h{ KlVi4.] Auditing sampling ,u?wYW; 审计抽样 NK so?pA@O 5.Review
pIZLGsu[ 复核 HsjELbH zJnL<Q Subsequent events PS_3Oq) 随后发生的事件 zqHpT^B? ?$30NK3G SZim
>@R [ 5CS}FB 3:]{(@J Going concern Eu`2w%qz 持续关注 0v_6cYA _"?c9 Management representations #;\L,a|>* 与管理层的交涉沟通 2X qTyf< Z-^uM`],G Audit finalization and the final review: unadjusted differences (xk.NZnF 审核定稿和最后审查:未经调整的差异 ^ [X|As2 ou<S)_|Iu Fe_::NVvk 6. Reporting 38V $ <w 报告 bc3|;O 学会计论坛bbs.xuekuaiji.com fs2mN1 Appendix ONjC(7 附录 %+AS0 JhB Audit procedure Cp .1/ 审计程序 S
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