1. Assurance engagements and external audit
保证约定和外部审计 7O55mc>cF z|pt)Xl Materiality, true and fair presentation, reasonable assurance OBWb0t5H? 物质性,真实公平的描述,合理的保证 {o~TbnC ?t'V5$k\ Appointment, removal and resignation of auditors 2Q e&FeT 审计人员的的任命、免职和辞职 hO"!q;<eS <|r|s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion wUaWF$~y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f&<+45JI 'KH+e#?Ar Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _Q+c'q Zkl 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 -,yp?< p{,#H/+J Engagement letter 5aaM;45C 约定书(委托书) (.UU40:t Va )W[I 2. Planning and risk assessment 30vxOkS 规划和风险评估 l`"?KD /?;'y,(Q General principles v~ >Bbe 一般原则 F^GNOD3J P*KIk~J Plan and perform audits with an attitude of professional skepticism b-ss^UL 持专业的怀疑态度计划和执行审计工作 7(}'jZ 4EM+ Ye Audit risks = inherent risk ×control risk ×detection risk 'vNju1sfk 审计风险=内在风险×控制风险×检查风险 kWW2N0~$ `df!-\# Risk-based approach V/#Ra 基于风险的办法 x$q} lJv_ ;t0
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?9 Understanding the entity and knowledge of the business W5Jw^,iPd 了解商业的实质和知识 sSU|N;"Y :\[l~S Assessing the risks of material misstatement and fraud j""ZFh04 评估材料错报和舞弊的风险 '>
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K| wQG?)aaM Materiality (level), tolerable error x=cucZ 重要性(级别),可容忍误差 QF/ULW0G! Ba[,9l[ Analytical procedures Qs\a&Q=0H 分析程序 <&m50pq vCP[7KhGj Planning an audit +j{Cfv$do 规划审计工作 -6+7&.A+ Cn/WNCzst& Audit documentation: working papers 1r=cCM 审计文件:工作底稿 oMN<jAU. PIU@}:} The work of others ?Kgb-bXB 其他机构的文件 -gvfz&Lz :|n[z jK/S Rely on the work of experts 9)7$U QY 依靠专家的工作 LWCFCkx% :EOai%i Rely on the work of internal audit TR3U<: 依靠内部审计工作 Zp)=l Td s|WwBT 3. Internal control R ABw(b 内部控制 <yipy[D RiQ]AsTtl The evaluation of internal control systems 42]7N3:' 对内部控制系统的评估 Y'iI_cg yMWh#[phH Tests of control 2
`>a( 控制测试 ]qqgEZ1!Y l$&~(YE f Substantive procedures (time, nature, extent) 36{GZDGQ 实质性程序(时间,性质,程度) Wu
0:X*>}p ./ {79 Transaction cycles: revenue, purchases, inventory, etc. $.vm n,:. 交易周期:收入,采购,库存等。 V<UChD)N` {3x>kRaKci DURWE,W> 4.Audit evidence @e<(o
UE 审计证据 o,WjM[e Bh&pZcm| Obtain sufficient, appropriate audit evidence ^:-GPr 获取足够、适当的审计证据 3tZIL iv >MIdIm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3`cA!ZVQ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
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?(@, Uuy$F The audit of specific items YTa
g|If 审计的具体项目 '{AB{)1 Z jmQ Receivables: confirmation UiG/Rn 应收帐款:确认 -g~+9/;n ^i%S}VK Inventory: counting, cut-off, confirmation of inventory held by third parties gbuh04#~ 存货:数量,减值,第三方持有存货的确认 ??"_o3 0FOB5eBR Payables: supplier statement reconciliation, confirmation O=3/qs6m 应付帐款:供应商的申明一致,确认 s A,
bR| &MSU<S?1 Bank and cash: bank confirmation M?lh1Yu" 银行存款和现金:银行的确认 H<Sf0>OA dO82T3T Auditing sampling M,fL(b;2 审计抽样 {K.H09Y l?*DGW(t{ 5.Review
a%r!55. 复核 >IIq_6Z# gko=5|c,@ Subsequent events .j:,WF<"l5 随后发生的事件 q2X::Yqk e\C-a4[C8P #r9+thyC [1vm~w' fLe~X!#HF Going concern C{bxPILw 持续关注 /u$'=!<b; kxhsDD$@p Management representations x1eC r_ 与管理层的交涉沟通 vb=]00c Em(_W5
ND{ Audit finalization and the final review: unadjusted differences <gwRE{6U 审核定稿和最后审查:未经调整的差异 2?~nA2+vm 8@rYT5e3c R0=f` ; 6. Reporting i%9vZ 报告 tL OGj?/r 学会计论坛bbs.xuekuaiji.com eaFkDl Appendix `Xos]L'w 附录 T!H(Y4A Audit procedure |<c9ZS+ 审计程序 ]pvHsiI: