1. Assurance engagements and external audit
保证约定和外部审计 yc3i> w` <%EjrjdvL+ Materiality, true and fair presentation, reasonable assurance #i}:CI>2 物质性,真实公平的描述,合理的保证 *4RL A!fRpN Appointment, removal and resignation of auditors )5U2-g#U 审计人员的的任命、免职和辞职 &U0Y#11Cx :`20i* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A6%~+9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RL~]mI!U iE=:}"pI" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W``
-/ 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 SH#!
Y &<oDl_^ Engagement letter fW8whN 约定书(委托书) XI58Cy*! &Y|AX2KUC 2. Planning and risk assessment EK<ly"S. 规划和风险评估 X UcM~U- >q)VHV9P General principles rz]M}!>k 一般原则 <CY<-H p-,(P+Np Plan and perform audits with an attitude of professional skepticism rWD*DmY@" 持专业的怀疑态度计划和执行审计工作 j<C p&}X |FH|l#bu> Audit risks = inherent risk ×control risk ×detection risk NncII5z 审计风险=内在风险×控制风险×检查风险 V[baGNe E.+BqWZ! Risk-based approach |;MW98 A 基于风险的办法 f4r)g2Zb[ 6`U]%qx_I Understanding the entity and knowledge of the business #CTHCwYo
了解商业的实质和知识 lko
k2 R1NwtnS Assessing the risks of material misstatement and fraud !0!r}#P 评估材料错报和舞弊的风险 "%]vSr
T6N~L~J Materiality (level), tolerable error cSWn4-B@l 重要性(级别),可容忍误差 TxXX}6 W+ D{4: Analytical procedures 31=vUS
分析程序 Kuy0Ci ;iTZzm
B Planning an audit w^wh|'u^_@ 规划审计工作 [3fmhc }D7} %P] Audit documentation: working papers ^muPjM+D 审计文件:工作底稿 %:/?eZ yjj)+eJ(Q The work of others >}'WL($5U 其他机构的文件 2!;U.+( .rs\%M|X Rely on the work of experts \1mTKw)S 依靠专家的工作 Cso-WG, gtlyQ
_V Rely on the work of internal audit $61j_;WF` 依靠内部审计工作 G+zIh}9 '5
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Sr( 3. Internal control @]xHt&j 内部控制 1_0\_| Z@ZSn0 The evaluation of internal control systems U t'r^ 对内部控制系统的评估 0;avWa)Q \+Pk"M Tests of control "Iwd-#;$; 控制测试 *nc9u" E
(bx/f Substantive procedures (time, nature, extent) a?
P$8NLr 实质性程序(时间,性质,程度) *J|]E( K6M_b?XekA Transaction cycles: revenue, purchases, inventory, etc. vD'YLn%Q 交易周期:收入,采购,库存等。 YMD&U
uPQrDr5 3}ATt". 4.Audit evidence ?2i\ERG? 审计证据 [2
Ot=t6] 5BsfbLKC Obtain sufficient, appropriate audit evidence WpPI6bd 获取足够、适当的审计证据 ! j-JMa? F vae lB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yi@mf$A| 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 :elTqw>pn 8PtX@s43\ The audit of specific items 6V^KOG 审计的具体项目 ,J ZM%f h(MS>= Receivables: confirmation iyr'9BA 应收帐款:确认 zPt0IB_j' jhkNi`E7 Inventory: counting, cut-off, confirmation of inventory held by third parties }j6<S-s~ 存货:数量,减值,第三方持有存货的确认 $ Ov#^wfA VH2
/ Payables: supplier statement reconciliation, confirmation A!.* eIV| 应付帐款:供应商的申明一致,确认 DX#_0-o f%cbBx^; Bank and cash: bank confirmation 3E]IEf 银行存款和现金:银行的确认 [>wvVv Aa`'g0wmc Auditing sampling @(_f}SgfE 审计抽样 *^t7?f[ #uillSV 5.Review
l5fF.A7TT 复核 F}dq~QCzw o dTg.m Subsequent events Y:'#jY*V 随后发生的事件 }}MZgm~U) JwMFu5 @ 4,P!D3SH Qb~&a1&s# :dkBr@u96O Going concern Fl;!'1 持续关注
Jk3V]u 95X!{\ Management representations ]`GDZw` 与管理层的交涉沟通 bhg
OLh# 9HJA:k*k| Audit finalization and the final review: unadjusted differences [V _?`M 审核定稿和最后审查:未经调整的差异 r(ufyC& z(d X< /aHx'TG 6. Reporting Th(F^W9 报告 qs'ggF1 学会计论坛bbs.xuekuaiji.com $dgez#TPL Appendix K`% I!Br 附录 I7/X6^/} Audit procedure s#2<^6 审计程序 1ps_zn(