1. Assurance engagements and external audit
保证约定和外部审计 ?I[*{}@n" Z]e`bfNnI Materiality, true and fair presentation, reasonable assurance L>h|1ZK 物质性,真实公平的描述,合理的保证 =C2KHNc _%[po%] Appointment, removal and resignation of auditors [j}JCmWY 审计人员的的任命、免职和辞职 :r>^^tGT! p$t|eu
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %.m+6
zaF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gBky ZK kO5lLqE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P(3k1S
M 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /5<= m: E.Q]X]q Engagement letter P)kJ[Zv>f 约定书(委托书) ^v`naA( n)~*BpL3 2. Planning and risk assessment _jc_(;KPF 规划和风险评估 &s(J:P$! u&w})`+u5 General principles !~&&&85 一般原则 X$;&Mdo. kU+|QBA@ Plan and perform audits with an attitude of professional skepticism 0,nz*UDk 持专业的怀疑态度计划和执行审计工作 RC/45:hZZ @0'U
p Audit risks = inherent risk ×control risk ×detection risk _1NK9dp: 审计风险=内在风险×控制风险×检查风险 9vz\R-un 8PzGUn;\ Risk-based approach [ /YuI@C,@ 基于风险的办法 ^DN:.qQ n>?D-)g Understanding the entity and knowledge of the business WR3,woo 了解商业的实质和知识 ^nK<t?KS u4_QLf@I Assessing the risks of material misstatement and fraud n m<?oI*\ 评估材料错报和舞弊的风险 LQHL4jRXU +U1
Ir5Lx Materiality (level), tolerable error <n4` #d 重要性(级别),可容忍误差 x ZP*%yM <)p.GAZ Analytical procedures w`;HwK$ , 分析程序 4 sax h~m,0nGO Planning an audit b,^Gj]7 规划审计工作 o]~\u{o#. 4;I\%qes Audit documentation: working papers g"Y_!)X 审计文件:工作底稿 +4.s4&f) HT6 [Z1 The work of others ]
\M+j u 其他机构的文件 UWF
\Vx*)b 4SZ,X^]I> Rely on the work of experts {Q3OT 依靠专家的工作 ]bJz-6u#: aknIrblS\ Rely on the work of internal audit 7IkPi?&{ 依靠内部审计工作 E`UkL*Q f4h~c 3. Internal control {2h*NFp 内部控制 {_Wrs.a'8 .
P$m?p# The evaluation of internal control systems RbX9PF"|+ 对内部控制系统的评估 %+H _V1F B=!!R]dxA Tests of control uYMn VE" 控制测试 V9,<> b2OwLt9 Substantive procedures (time, nature, extent) $
]s^M=8 实质性程序(时间,性质,程度) "5&"Ij,/ 1o`1W4
Q Transaction cycles: revenue, purchases, inventory, etc. z.Ic?Wz7 交易周期:收入,采购,库存等。
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{+WBi(=W 4.Audit evidence pL"{Uqi 审计证据 =mO5~~"W+v $<v4c5r]O Obtain sufficient, appropriate audit evidence ZC N}iQu4 获取足够、适当的审计证据 !fzS' pkk. #4JMb#q0E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations LN|(Z* 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 F:!6B b C Gr\ ]6 The audit of specific items Z 2N6r6 审计的具体项目 509T?\r (oGYnN,2 Receivables: confirmation 0f6o0@ 应收帐款:确认 &VGV0K3Dp 2g=
6s Inventory: counting, cut-off, confirmation of inventory held by third parties 6G2~'zqPc~ 存货:数量,减值,第三方持有存货的确认 dd iT}>a30]B Payables: supplier statement reconciliation, confirmation a9-Mc5^'n 应付帐款:供应商的申明一致,确认 8ttJ\m M-nRhso Bank and cash: bank confirmation 9;+&}:IVS 银行存款和现金:银行的确认 nQ\` ]_C H?=W]<!W{y Auditing sampling ZaYiby@Ci 审计抽样 ]lwf6' TcaW'&(K 5.Review
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S 复核 |dgiW"tUm 8\rca:cF
Subsequent events ku5|cF*% 随后发生的事件 <=NnrZOF ^3dc#5]Xf 1m~|e.g_'` AkQ(V }_nBe
gv Going concern
"du(BZw 持续关注 z\m$>C| :^]Po$fl Management representations G`!,>n 3 与管理层的交涉沟通 VZi1b0k1. ;0dH@b Audit finalization and the final review: unadjusted differences
';3>rv_ 审核定稿和最后审查:未经调整的差异 OkciL] epsRv&LfC *:CTIV5N0 6. Reporting ,7B7X)m{3 报告 ".>#Qp% 学会计论坛bbs.xuekuaiji.com ~rV $.:%va Appendix jA1S|gV 附录 QZVyU8j3 Audit procedure 9K&$8aD 审计程序 }rJqMZ]w