1. Assurance engagements and external audit
保证约定和外部审计 nKkTnTSa A0u:Fm{E Materiality, true and fair presentation, reasonable assurance IqKXFORiNI 物质性,真实公平的描述,合理的保证 :FpBz~!a `b'J*4|oGo Appointment, removal and resignation of auditors ''Ec-b6Q- 审计人员的的任命、免职和辞职 V46[whL%r %GiO1:t Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion e"mfJY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1)Bi>X n(S-F g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x#mk[S
V 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 Jc^ozw iquGLwJ Engagement letter `~TGVa`D 约定书(委托书) *tPY _'p;V[(+M 2. Planning and risk assessment "*\3.`Kd
规划和风险评估 FY*0gp $_5v^QL General principles jk}PucV 一般原则 X&X')hzIt ~kT{O!x}4 Plan and perform audits with an attitude of professional skepticism 1M+!cX 持专业的怀疑态度计划和执行审计工作 P32'`!/: 1V?)zp Audit risks = inherent risk ×control risk ×detection risk ofCP>Z- 审计风险=内在风险×控制风险×检查风险 ur7a%NH B*N 8:u Risk-based approach :''0z 基于风险的办法 /*HSAjv {z_pL^S'52 Understanding the entity and knowledge of the business s
>I}-=.(Q 了解商业的实质和知识 H/
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i Q3Lqj2r Assessing the risks of material misstatement and fraud Av]N.HB$ 评估材料错报和舞弊的风险 x^BBK' H`@7o8oj1 Materiality (level), tolerable error [~S0b 重要性(级别),可容忍误差 iO`f{?b ['1?'* Analytical procedures N3RwcM9+; 分析程序 5L#M7E G[,VPC= Planning an audit DR8dJ# 规划审计工作 y&]D2"I pl&GFf
o Audit documentation: working papers m:CpDxzbf 审计文件:工作底稿 bNgcZ
V. !!%F$qUd\ The work of others i+3b)xtW7 其他机构的文件 6V/mR~F1r li^E$9oWC Rely on the work of experts &>{L"{ 依靠专家的工作 0AenDm@9 0g4cyK~n] Rely on the work of internal audit $=R\3:j 依靠内部审计工作 H5)WxsZ R ;ecF~-oku 3. Internal control "&F/'';0}E 内部控制 0IuU4h5Fr E;0"1
P|S The evaluation of internal control systems K)ib{V(50 对内部控制系统的评估 IRB;Q(Z
:Fl: bRH+ Tests of control ]dFWIvC 控制测试 zV#k
#/$ u5[Wr : Substantive procedures (time, nature, extent) NunT2JP. 实质性程序(时间,性质,程度) 3kg+*]tLx d[de5Xra Transaction cycles: revenue, purchases, inventory, etc. >EjBknl 交易周期:收入,采购,库存等。 %l,EA#89s 9AaixI yM
xS'j1 4.Audit evidence Emo]I[<&q 审计证据 de[_T%A w:Vs$, Obtain sufficient, appropriate audit evidence O"GzeEY7 获取足够、适当的审计证据 WJWhx4Hk Y&?]t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @VFg XN 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 f,*e?9@;s
NDi@x"]; The audit of specific items ~mU#u\r(* 审计的具体项目 JaEyVe
)`a R?_ Receivables: confirmation -xXM/3g1u 应收帐款:确认 O;r8l+ %* 8QLI Inventory: counting, cut-off, confirmation of inventory held by third parties UNJ|J$T] 存货:数量,减值,第三方持有存货的确认 BDA\9m^3 a<Ta *:R$0 Payables: supplier statement reconciliation, confirmation [@)|j=:i: 应付帐款:供应商的申明一致,确认 $xqphhBg Qw ED>G| Bank and cash: bank confirmation #cA}B
L!3 银行存款和现金:银行的确认 }-kb"\X%g 3ul Auditing sampling 8G=4{,(A 审计抽样 ^?,/_ 3 6K&V}
5.Review
mGX;JOjZ 复核 :
f Wh7X3 /<5/gV 1Q Subsequent events zuOIos
随后发生的事件 qe0@tKim |Ia46Y
S n*V^Qf PGJ?=qXr# MTQdyTDHl Going concern [}Nfs3IlBw 持续关注 8d]=
+n! 6Rso}hF}} Management representations <[*s%9)'9 与管理层的交涉沟通 #nnP.t m umj7-fh Audit finalization and the final review: unadjusted differences uE>}>6)b 审核定稿和最后审查:未经调整的差异 t+pI<c^]y 6w5 4+n NLj0\Pz|B 6. Reporting n'&WIf3 报告 jjs-[g'} 学会计论坛bbs.xuekuaiji.com VF4F7' Appendix 0tA+11Iu 附录 4Hu.o 7 Audit procedure |_-FQ~Hf F 审计程序 yjr!8L:m