1. Assurance engagements and external audit
保证约定和外部审计 b:Lp`8Du 9d4PH Materiality, true and fair presentation, reasonable assurance 32=Gq5pOc 物质性,真实公平的描述,合理的保证 TE4{W4I 9}FWO&LiB Appointment, removal and resignation of auditors ~O~c^fLH(B 审计人员的的任命、免职和辞职 2B7X~t>8a jd$uOn.r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1pC!F ;9Oo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Gw*n,*pz \+E{8&TH' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LqTyE 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _-%A_5lCRE *r)/.rK_ Engagement letter 0(;d<u)fS 约定书(委托书) UfEF>@0 s#ijpc>h 2. Planning and risk assessment \cdNyVY 规划和风险评估 )eNR4nF }+0{opY4R General principles \iAkF`OC 一般原则 ,V3P.ni] iK6L\'k Plan and perform audits with an attitude of professional skepticism 15_OtK 持专业的怀疑态度计划和执行审计工作 mvI[=e* pvJ@$L`' Audit risks = inherent risk ×control risk ×detection risk D*Y4B?, 审计风险=内在风险×控制风险×检查风险 .Y!*6I @^:R1c![s Risk-based approach o+SD(KVn- 基于风险的办法 Cs7YD
~, 4;_{* U- Understanding the entity and knowledge of the business 8/*q#j 了解商业的实质和知识 Z VuHO7' bo rt2k Assessing the risks of material misstatement and fraud @gQ{*dN 评估材料错报和舞弊的风险 ]:JoGGE a0 A^2VH$j]+ Materiality (level), tolerable error n
'{cU( 重要性(级别),可容忍误差 ^SB?NRk r
Ig1]q Analytical procedures ]'=]=o~4 分析程序 y~An'+yBa @.T
'>;izr Planning an audit FyX\S=
规划审计工作
2&O!<C j " 4#V$V Audit documentation: working papers XKB)++Q= 审计文件:工作底稿 YYHtd,0\+ 4df)?/ The work of others );V6YE 其他机构的文件 fn
)m$\2 n5A0E 2! Rely on the work of experts n1`D:XrE 依靠专家的工作 XP<wHh mL`,v
WL/` Rely on the work of internal audit `:!mPNW# 依靠内部审计工作 6wx;grt'Z twU^ewO& 3. Internal control uPc}a3'? 内部控制 R>U0W{1NO -l<b|`s=w. The evaluation of internal control systems Ro$'|}(+A 对内部控制系统的评估 V #W,}+_Sz 7A?~a_Ep Tests of control ^AtAfVJN0 控制测试 '9%72yG ~~k_A|& Substantive procedures (time, nature, extent) 6Y0k}+j|>E 实质性程序(时间,性质,程度) +uKh]RP YU.aZdA&V3 Transaction cycles: revenue, purchases, inventory, etc. %KK6}d# 交易周期:收入,采购,库存等。 [ !/u, .5'M^ v{
Md4p 4.Audit evidence ^{nf0 )56c 审计证据 7J,j >&3M
#s(w Obtain sufficient, appropriate audit evidence &{NN!X 获取足够、适当的审计证据 DZ -5A ra=U, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Cqy84!Z< 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 % 1ZJi}~ Ac}+Uq The audit of specific items ;rYL\`6L 审计的具体项目 /"?yB$s iTF`sjL Receivables: confirmation
u )PB@ 应收帐款:确认 YKKZRlQo mH2XwA|
Inventory: counting, cut-off, confirmation of inventory held by third parties hu0z):>y 存货:数量,减值,第三方持有存货的确认 &?flH; /]m5HW(P7K Payables: supplier statement reconciliation, confirmation +X(@o 应付帐款:供应商的申明一致,确认 ;rZR9fR lJ;7sgQ# Bank and cash: bank confirmation ,%7>%*nhk 银行存款和现金:银行的确认 $q,2VH :Ip [E<NEl* Auditing sampling ZN#mu
]jC? 审计抽样 |`[0U #'[4k: 5.Review
V:HxRMF2X 复核 LdnHz# _ K["qm{X_ Subsequent events H<41H;m 随后发生的事件 '4k
l$I *Z'*^Y1le 4FUY1p y(/"DUx v&Xsyb0CaM Going concern E{x<P0 ; 持续关注 hB/4.K ]8 Em8q1P$tm> Management representations =y+gS%o$ 与管理层的交涉沟通 &iR3]FNI LkYcAY$w Audit finalization and the final review: unadjusted differences Nki08qZ[ 审核定稿和最后审查:未经调整的差异 EQ< qN<uW APY^A6^:j yu3: Hv} 6. Reporting RlW0U-%u 报告 DmzK* O{ 学会计论坛bbs.xuekuaiji.com lz1RAp0R" Appendix ou8V7 附录 A$d)xq-]K Audit procedure j#4 Iu&YJ 审计程序 UF37|+"E