1. Assurance engagements and external audit
保证约定和外部审计 ,^.S0;D,Z \|4 Ca't Materiality, true and fair presentation, reasonable assurance _qY`KP" 物质性,真实公平的描述,合理的保证 968Ac}OA M'\pkzx Appointment, removal and resignation of auditors [ur
H a 审计人员的的任命、免职和辞职 3AvVU]@&Z@ cJP'ShnCh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C0\%QXu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |yLk5e~@- xJvLuzUD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5Xwk*@t2a 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 Ab*]dn`z d4d\0[ Engagement letter TkA9tFi 约定书(委托书) w`M]0'zls
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" 2. Planning and risk assessment myD{sE2A 规划和风险评估 NmjzD
N -"F0eV+y General principles yrO?Np 一般原则 +``>,O6 xttYn]T Plan and perform audits with an attitude of professional skepticism XK1fHfCEa 持专业的怀疑态度计划和执行审计工作 >RM
0=bO f4R1$(< Audit risks = inherent risk ×control risk ×detection risk (F_w>w.h 审计风险=内在风险×控制风险×检查风险 NeY"6!;k :OHSxb>[ Risk-based approach )j\r,9<K+5 基于风险的办法 ?#4+r_dP =Q@6c Understanding the entity and knowledge of the business !{IC[g n 了解商业的实质和知识 /[0F6 Y\.DQ Assessing the risks of material misstatement and fraud [d0%.+U 评估材料错报和舞弊的风险 i Nt 4> FnY$)o; Materiality (level), tolerable error CP +4k.)*O 重要性(级别),可容忍误差 %=BtOM_2 QS\Uq(Ja\ Analytical procedures ?F1wh2oq 分析程序 U%L
-NMe ,`<]>;s Planning an audit 5KK{%6#f\ 规划审计工作 XHy? kr#I{gF Audit documentation: working papers `%uK0qw" 审计文件:工作底稿 L4~
W/6A N9pwWg&<+ The work of others fO#?k<p 其他机构的文件 N50fL ^dh=M5xz) Rely on the work of experts 97!H`|u < 依靠专家的工作 \OP9_J(* AhR0zg Rely on the work of internal audit bCzdszvg3 依靠内部审计工作 q=njKC X\kjAMuW/* 3. Internal control ANotUty;y 内部控制
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_zXQyV The evaluation of internal control systems w m19T7*L 对内部控制系统的评估 lO[E[c G b9y)wBC%` Tests of control B.}cB'| 控制测试 8|6~o.B.G E.9^&E}PG Substantive procedures (time, nature, extent) %0lf 实质性程序(时间,性质,程度) RYH)AS4w' `&H04x"Y$> Transaction cycles: revenue, purchases, inventory, etc. 5E`JD 交易周期:收入,采购,库存等。 w?_`/oqd|
Uh}+"h5 s047"Q 4.Audit evidence .ots?Ns 审计证据 e9lOk)`t L$SMfx Obtain sufficient, appropriate audit evidence AxEc^Cof 获取足够、适当的审计证据 "ct58Y@ ?]5Ix1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rfc|`*m}0 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 $7Cgo &J Ts#pUoE~+H The audit of specific items r,0@~;zA 审计的具体项目 HJ",Sle i+I0k~wY Receivables: confirmation Iqx
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应收帐款:确认 R1Yqz $# )%t7\1)B3 Inventory: counting, cut-off, confirmation of inventory held by third parties #hy+ L 存货:数量,减值,第三方持有存货的确认 e+{BJN
vz n_}aZB3;U Payables: supplier statement reconciliation, confirmation &*A:[b\ 应付帐款:供应商的申明一致,确认 >
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{ ;#A 银行存款和现金:银行的确认 Ok,HD7 >e/ r2U Auditing sampling KJX>DL 9\ 审计抽样 Y0}4WWV ZL,8,;] 5.Review
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复核 ,WGc7NN` DL1
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`d Subsequent events 6#vI;d[^ 随后发生的事件 o[oqPN3$Y <S&]$?`{Wi ?aFZOc4
+!><5 ($'V&x8T Going concern 8O9Gs 持续关注 MO TE/JG CbQ4Y Management representations _ ~[M+IO
与管理层的交涉沟通
0#^Bf[Dn ]VDn'@uM Audit finalization and the final review: unadjusted differences ntZ~m 审核定稿和最后审查:未经调整的差异 &r:=KT3 -x5F;d} qX?[mdCHZ 6. Reporting lC4PKmno 报告 ^7^2D2[ 学会计论坛bbs.xuekuaiji.com b` zET^F Appendix ]=Pu\eE 附录 OJ>iq@> Audit procedure <]'|$8&jY 审计程序 o[^Q y(2~