1. Assurance engagements and external audit
保证约定和外部审计 '/6f2[%Y" D86F5HT}} Materiality, true and fair presentation, reasonable assurance 6fI2y4yEz 物质性,真实公平的描述,合理的保证 oA~0"}eS quaRVD>s + Appointment, removal and resignation of auditors o
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o\ 审计人员的的任命、免职和辞职 j
nSZ@u V?"U)Y@Y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Fv
%@k{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G/},lUzLg J(/J;P
W Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YLA(hg| 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 LiQH!yHW Vjt7X"_/ Engagement letter xZ`vcS( 约定书(委托书) Z]TQ+9t !> +Lre@ 2. Planning and risk assessment 8N9,HNBT$ 规划和风险评估 @d|Sv1d% cQThpgha General principles
=A'JIssk 一般原则 Hf_
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e U_gkO;s% Plan and perform audits with an attitude of professional skepticism B]<N7NYn1 持专业的怀疑态度计划和执行审计工作 {Ke
IYjE dz/fSA Audit risks = inherent risk ×control risk ×detection risk M!!vr8} 审计风险=内在风险×控制风险×检查风险 !A%
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\ I{U|'a Risk-based approach g4Dck4^!4 基于风险的办法 L/WRVc6 ?f'`b<o Understanding the entity and knowledge of the business DA>nYj-s 了解商业的实质和知识 aBY&]6^- nXb_\9E Assessing the risks of material misstatement and fraud w ~crj$UM 评估材料错报和舞弊的风险 Ti0kfjhX7 Op~:z<z Materiality (level), tolerable error iiJT%Zq`# 重要性(级别),可容忍误差 bDh4p]lm )zz{~Cf Analytical procedures PX&}g-M9 分析程序 6]<yR>
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26b Planning an audit %P<fz1 规划审计工作 dQ-g\]d| G,Eh8HboK Audit documentation: working papers t!J>853 审计文件:工作底稿 s}`
|!Vyl {6qxg _{ The work of others LCA+y1LP-_ 其他机构的文件 /`aPV"$M uBg#
zx Rely on the work of experts 'w72i/ 依靠专家的工作 :]Om4Q\-# rOEBL|P0 Rely on the work of internal audit (]I=';\ 依靠内部审计工作 RN@)nc_ Xg_l4!T_l 3. Internal control 1)ij*L
8k 内部控制 \vV
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+ The evaluation of internal control systems =1|p$@L`% 对内部控制系统的评估 _<c}iZv@ Th\T$T`X$ Tests of control 4%_c9nat 控制测试 BU>R<A5h "o u{bKe Substantive procedures (time, nature, extent) knV*,
实质性程序(时间,性质,程度) a+k3wzJ Y|hd!C-x Transaction cycles: revenue, purchases, inventory, etc. ..'"kX:5 交易周期:收入,采购,库存等。 T5T[$%]6 "ixea- 2 |)%H_TXTy 4.Audit evidence Oz]$zRu/0 审计证据 :cXN
Fu\C FS @55mQ Obtain sufficient, appropriate audit evidence R! X+-
获取足够、适当的审计证据 ".#h$ E1Q#@*rX> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,g"JgX 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 V7gL*,3>= 'BgR01w J The audit of specific items ""N~##)8 审计的具体项目 !
-%%94 Q /#eS3`48 Receivables: confirmation -T+'3</T 应收帐款:确认 e!w2_6?3 I|;zGmg#k Inventory: counting, cut-off, confirmation of inventory held by third parties $1zWQJd[- 存货:数量,减值,第三方持有存货的确认 {dE(.Z?]!# {]m/15/$C Payables: supplier statement reconciliation, confirmation ph!h8@e 应付帐款:供应商的申明一致,确认 ta x:9j|~ {o*$|4q4 Bank and cash: bank confirmation Sz1 J4$5 银行存款和现金:银行的确认 H)dZ0n4T (47la$CR Auditing sampling L
9cXgd 审计抽样 .Xe_Gp"x 7'{Vh{. 5.Review
5^ubXA 复核 /!p}H'jl z?|bs?HKS Subsequent events pSYEC,0B 随后发生的事件 9}fez)m:g0 fF9hL3h?) -G_3B(]` ICe;p
V dShGIH? Going concern
/Q:mUd 持续关注 `Nz`5}8.? wPcEvGBN= Management representations q68m*1?y 与管理层的交涉沟通 *1_Ef). ,\RR@~u' Audit finalization and the final review: unadjusted differences ;
/+U.I%z 审核定稿和最后审查:未经调整的差异 em- <V5fb V(io!8, &=:3/;c 6. Reporting %S$$*|_
G 报告 N:+d=G`x 学会计论坛bbs.xuekuaiji.com ]P>XXE;[ Appendix <viC~=k; 附录 2vsV:LS. Audit procedure 9 v8^uPA 审计程序 *uy<Om