1. Assurance engagements and external audit
保证约定和外部审计 2HvzMo-4 :!g zx n Materiality, true and fair presentation, reasonable assurance t!vlZNc 物质性,真实公平的描述,合理的保证 L`Q9-#Y I*i$!$Bx2 Appointment, removal and resignation of auditors bk-aj'>+ 审计人员的的任命、免职和辞职 _^0)T@ vR\[I V? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?{6[6T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 qS+I l
g l{x?i00tAS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g7W\
& 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 `<l|XPv z'}?mE3i Engagement letter lf9_!`DGV 约定书(委托书) GB_m&t
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\+B4 2. Planning and risk assessment 3# T_( 规划和风险评估 Ti9cN)lq& N[,/VCW General principles @AdJu-u 一般原则 ,s1n!@9 QCWk[Gx Plan and perform audits with an attitude of professional skepticism x5Ee'G( 持专业的怀疑态度计划和执行审计工作 IsCJdgG P1l@K2r Audit risks = inherent risk ×control risk ×detection risk ETVT.R8 审计风险=内在风险×控制风险×检查风险 eDSBs3k7H =1vVITwl Risk-based approach Kq0hT4w 基于风险的办法 I2=Kq{ {*CLWs4 Understanding the entity and knowledge of the business f?C !B
r} 了解商业的实质和知识 6Gs,-Kb: i(c'94M Assessing the risks of material misstatement and fraud B1Iq:5nmoS 评估材料错报和舞弊的风险 t`mLZ
<X $rC`)"t Materiality (level), tolerable error 8Lpy`He 重要性(级别),可容忍误差 {\e wf_pFk Lsozl<@ Analytical procedures MY["
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Planning an audit t hDE
1h 规划审计工作 }a_: oR
c$'UfW Audit documentation: working papers :r/rByd
' 审计文件:工作底稿 KXFa<^\o }J$PO*Q@' The work of others c~|/,FZU' 其他机构的文件 n{Mj<\kL )V}u1C-N Rely on the work of experts vP'R7r2Yx 依靠专家的工作 E%-&!%_>D@ E|Grk Rely on the work of internal audit . yu 依靠内部审计工作 e"|9%AW@< MU&5&)m 3. Internal control rd1&?X 内部控制 #PA"l`" %3VwCuE The evaluation of internal control systems u-k?ef 对内部控制系统的评估 TCF[iE{ I|O~F e. Tests of control tY:-13F 控制测试 1^Zx-p3J 1ck2Gxn Substantive procedures (time, nature, extent) 6v1#i 实质性程序(时间,性质,程度) &:jE+l 6]gs{zG Transaction cycles: revenue, purchases, inventory, etc. a4: PufS 交易周期:收入,采购,库存等。 ,?#-1uIGL> 28BiuxVW =C\S6bF% 4.Audit evidence :({lXGc}4? 审计证据 C.(ZXU7
3nK'yC Obtain sufficient, appropriate audit evidence xG}eiUbM` 获取足够、适当的审计证据 cdIy[
1 t8)Fkx#8} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^LC5orO 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 6OTxtk 3.d=1|E The audit of specific items uV
6f~cQ 审计的具体项目 ?n@PZL= ] E>6zwp Receivables: confirmation yMSRUQ
x 应收帐款:确认 $uLzC] @xkM|N? Inventory: counting, cut-off, confirmation of inventory held by third parties Ol%*3To 存货:数量,减值,第三方持有存货的确认 7_Q86o MA-$aN_( Payables: supplier statement reconciliation, confirmation $0W0+A$ 应付帐款:供应商的申明一致,确认 @g= A\2 DU7Ki6 Bank and cash: bank confirmation x)*/3[ 银行存款和现金:银行的确认 -owfuS?i= rP\7C+ Auditing sampling q3P3euK3 审计抽样 2.l
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~V|!\CB 复核 mmKrmM*1 iN{TTy Subsequent events ytC{E_ 随后发生的事件 c,~44Z B]qh22Yib 7kwG_0QO *HXq`B ,/ig8~u'c Going concern ;_SS3q 持续关注 :<v$vER,& 2b"5/$|6 Management representations !KlSw,&=.6 与管理层的交涉沟通 s,29_z7 OLR1/t`V Audit finalization and the final review: unadjusted differences ( gFA? aD< 审核定稿和最后审查:未经调整的差异 7S7! & T|-K\* uE|[7,D7;u 6. Reporting t/D
Q<B_ 报告 &Egn`QU 学会计论坛bbs.xuekuaiji.com J-ZM1HoB Appendix =dw1Q 附录 z0UO<Y?9 Audit procedure QO>*3,(H,q 审计程序 SWGa%6|