1. Assurance engagements and external audit
保证约定和外部审计 !]7b31$M_ p|qLr9\A Materiality, true and fair presentation, reasonable assurance uk
WL3 物质性,真实公平的描述,合理的保证 #~m^RoE N&G(`] Appointment, removal and resignation of auditors (6H7?nv 审计人员的的任命、免职和辞职 8?'=Aeo m=COF$< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6Rif&W.xy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h)W# +7lr#AvU/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ed;!A(64r 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 U4Y)Jk X-bM`7'H Engagement letter 2|1CGHj\ 约定书(委托书) A? jaS9 &) xi<}n# 2. Planning and risk assessment fpZHE=}r 规划和风险评估 \%}]wf} UWqX}T[^ General principles Yc
)Dx3 一般原则 ?qHQ#0 @y] 8eh3K8tL# Plan and perform audits with an attitude of professional skepticism N5#j}tT 持专业的怀疑态度计划和执行审计工作 I:al[V2g h?ijZHG $ Audit risks = inherent risk ×control risk ×detection risk i(e= 审计风险=内在风险×控制风险×检查风险 6r
%i=z %@aC5^Ovy+ Risk-based approach 2Z"\%ZD 基于风险的办法 [ *C~BM Xa
"I Understanding the entity and knowledge of the business ^xgPL' 了解商业的实质和知识 v3n
T@ra' fOsvOC Assessing the risks of material misstatement and fraud XdlA)0S) 评估材料错报和舞弊的风险 r>KmrU4Q ?hp,h3s;n$ Materiality (level), tolerable error cj2^wmkB 重要性(级别),可容忍误差 _\@zq*E n#
?y;Y\ Analytical procedures -
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i 分析程序 "~K ph0- 6"[,
Planning an audit ?caHS2%?ae 规划审计工作 #+h#b%8 QR-pji
y Audit documentation: working papers hDoFF8)c 审计文件:工作底稿 ,k@iNid BP&]t1p The work of others ^x(s!4d] 其他机构的文件 FKf2Q&2I L&|^y8 Rely on the work of experts )*.rl 依靠专家的工作 NUh%\{ W=HHTvK9Hh Rely on the work of internal audit ?d3<GhzlR3 依靠内部审计工作 nI73E d,'gh4C 3. Internal control xA*6Z)Y 内部控制 7coVl$_Zl ]R09-s 0$7 The evaluation of internal control systems 5VVU%STP 对内部控制系统的评估 *xx)j:Sc2 NOAz"m+o Tests of control 6 pQo_l} 控制测试 -\Z`+k Y?p S%G&{5 Substantive procedures (time, nature, extent) fC
O<-L9k$ 实质性程序(时间,性质,程度) NJ$Qm.S OwDwa~ Transaction cycles: revenue, purchases, inventory, etc. {?mb.~( 交易周期:收入,采购,库存等。 ']^]z".H J'&K \m<$qp,n 4.Audit evidence uaLjHR0 审计证据 ! bwy/A G8Ow;:Ro
Obtain sufficient, appropriate audit evidence /Ea&Zm 获取足够、适当的审计证据 M,r8 No zSOZr2-
^a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /p}pdXS 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 P+e {,~o ;jKL B^4nX The audit of specific items cI@'Pr4:FJ 审计的具体项目 k$Ug;`v# cw_B^f8^ Receivables: confirmation |$GPJaNqa 应收帐款:确认 &EC8{.7 U4iVI#f Inventory: counting, cut-off, confirmation of inventory held by third parties LF:~&
m 存货:数量,减值,第三方持有存货的确认 aOUTKyR ~ Uw)B(;Hy? Payables: supplier statement reconciliation, confirmation *~UK5Brf1 应付帐款:供应商的申明一致,确认 '+GYw$ 16~5 ;u Bank and cash: bank confirmation + =U9<8 银行存款和现金:银行的确认 UnZc9 6 >v1.Gm Auditing sampling 4dI` 审计抽样 [_C([o'\KY ;h
d%wmE 5.Review
Q[T)jo,j% 复核 B+c,3@)x _Q b].~ Subsequent events (3j f_ 随后发生的事件 K@"B^f0mU t<^7s9r;I R0G
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|qd Going concern c48I-{? 持续关注 IY@N [| C Management representations Kj-zEl 与管理层的交涉沟通 T I yHM1+ j}G9+GX~, Audit finalization and the final review: unadjusted differences LO%OH
u}] 审核定稿和最后审查:未经调整的差异 a{.-qp :p$Q3 _|COnm 6. Reporting 8b25D|8l 报告 uPb. uG 学会计论坛bbs.xuekuaiji.com P
qa;fiJ) Appendix (J
j'kW6G6 附录
Z v 7}C Audit procedure Saks~m7, 审计程序 TH~"y