1. Assurance engagements and external audit
保证约定和外部审计 i^I
U)\ \[CPI`yQe Materiality, true and fair presentation, reasonable assurance <5fb,@YN 物质性,真实公平的描述,合理的保证 =VFPZ
,T<q"d7-# Appointment, removal and resignation of auditors mAZfo53 审计人员的的任命、免职和辞职 V!XT=Ou?6 PQJI~u9te} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =,HxtPJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !h[xeLlU l+!eC
lM% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =TcT` ](o 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 p@Va`:RDW 9cMQ51k)E Engagement letter \])-Bp, 约定书(委托书) NKX62 ZC
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2. Planning and risk assessment B*c@w~E 规划和风险评估 (h$[g"8 s ~Xa=_+D General principles :@=;WB*0 一般原则 !STa}wl M0$wTmXM Plan and perform audits with an attitude of professional skepticism Fr{}~fRW< 持专业的怀疑态度计划和执行审计工作 4
>2g&);B ]A%S&q Audit risks = inherent risk ×control risk ×detection risk &'{?Y;A 审计风险=内在风险×控制风险×检查风险 2]i>kV/,0 R{3vPG Risk-based approach ) h>H}wDs 基于风险的办法 [)S7
`K; mQiVTIP3[O Understanding the entity and knowledge of the business eX0ASI9 了解商业的实质和知识 /'<Qk' "u=U@1 ^ Assessing the risks of material misstatement and fraud ^U@-Dp,k+ 评估材料错报和舞弊的风险 9s9_a4t5 |OarE2 Materiality (level), tolerable error fx#Krr@ 重要性(级别),可容忍误差 `=FDNOwp VQe@H8>3 Analytical procedures y G~7Xo5 分析程序 +@5@`"Jry :.J]s<J(F Planning an audit 8-clL\bm 规划审计工作 2n3g!M6~ .CY;- Audit documentation: working papers .R! /?eN 审计文件:工作底稿 J\fu6Ti E!SxO~ The work of others 3H_%2V6#V1 其他机构的文件 RX6s[uQ _ giZ'&l! Rely on the work of experts 2nsW)bd 依靠专家的工作 /tqQAvj f0Zn31c^ Rely on the work of internal audit JA(M'&q4 依靠内部审计工作 jDKL}x E3`&W
8 3. Internal control }bM=)eUfX 内部控制 PEIf)**0N :0o,pndU The evaluation of internal control systems *\4u :1Cu 对内部控制系统的评估 ){S/h<4m b$O1I[o Tests of control \Ng|bWR>LQ 控制测试 2,bLEhu 9d8bh4[ Substantive procedures (time, nature, extent) +GDT@,/ 实质性程序(时间,性质,程度) =xX)2h eABLBsx Transaction cycles: revenue, purchases, inventory, etc. i<>zN^zn 交易周期:收入,采购,库存等。 1,pg7L8H Z<M?_<3 T
7EkRcb 4.Audit evidence ~SD8#;v2 审计证据 JrhDqyk* Y-
vLEIX= Obtain sufficient, appropriate audit evidence %"{jNC? 获取足够、适当的审计证据 rJ 7yq|^Z N{o3w.g Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G
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财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 = U)e_q ^9wQl!e
ob The audit of specific items z:a%kZQ!0 审计的具体项目 ;E0aTV)Zp z&@O
\>Q Receivables: confirmation hErO.ad1o 应收帐款:确认 ImZ!8# @Fs2J_v Inventory: counting, cut-off, confirmation of inventory held by third parties ~wl4 存货:数量,减值,第三方持有存货的确认 1w|C+m/( QO|roE Payables: supplier statement reconciliation, confirmation f 3t&Bcw$ 应付帐款:供应商的申明一致,确认 N-cLp}D}WB 0ghW};[6 Bank and cash: bank confirmation F9\T< 银行存款和现金:银行的确认 O>)Fl42IeD WD${f#]N Auditing sampling y)%CNH)*x 审计抽样 .
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L4@_ {=)g?!zC 5.Review
ICxj$b 复核
^_C]?D? LH_rc Subsequent events U 4Sxr
随后发生的事件
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AIK99 [(65^Zl` c"H59 jE Going concern (|kcSnF0 持续关注 |2'u@<(Z/ XNd%3r
m, Management representations G+dQ" cI9 与管理层的交涉沟通 Yfotq9.=+ E!_mXjlPc Audit finalization and the final review: unadjusted differences Z'F=Xw6;b 审核定稿和最后审查:未经调整的差异 P
g{/tMY Iq%f*Zm< YA,vT[kX 6. Reporting aUVJ\;V 报告 zUNWcv!& " 学会计论坛bbs.xuekuaiji.com \4qwLM?E^ Appendix %
bpVK~z 附录 MfJ8+3@K Audit procedure g4"0:^/ 审计程序 oI2YJ2?Je8