1. Assurance engagements and external audit
保证约定和外部审计 `\ _>P@qz Y7vU
dCj Materiality, true and fair presentation, reasonable assurance ;UUpkOQO( 物质性,真实公平的描述,合理的保证 <NKmLAfX Td(eNe_4T Appointment, removal and resignation of auditors 41Ga- 0p 审计人员的的任命、免职和辞职 C.4r`F$p <;kcy :s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +-2o b90_m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,Pi!%an w Bie#GKc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H{M7_1T 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 {G. W? E.LD1Pm0 Engagement letter e<A6=} 约定书(委托书) 3u[m? Vw C-)mP- |8 2. Planning and risk assessment ad)jw:n 规划和风险评估 ;YN`E .bYZkO:oy General principles /|s~X@%K 一般原则 O"^3,- G`D rY; Plan and perform audits with an attitude of professional skepticism `) y<X#[8 持专业的怀疑态度计划和执行审计工作 ahICx{hK $/p0DY Audit risks = inherent risk ×control risk ×detection risk p>oC.[:4a 审计风险=内在风险×控制风险×检查风险 pmwVVUEQ YN]xI Risk-based approach I-Q@v` 基于风险的办法 d?ru8 P K+rr.k] Understanding the entity and knowledge of the business a_Sp}s<J 了解商业的实质和知识 `^v=* & {
{6D4M|s Assessing the risks of material misstatement and fraud \<ko)I#% 评估材料错报和舞弊的风险 %cO^: I4XnJ[N% Materiality (level), tolerable error 2]of4
重要性(级别),可容忍误差 pq"Z,9,F% q]scKWYI Analytical procedures d4~;!#< 分析程序 B%7Az!GX
2t7P| b~V1 Planning an audit 22OfbwCb
规划审计工作 Bo,>blspw &x9>8~
Audit documentation: working papers mO=A50_&,Q 审计文件:工作底稿 q@Aw]Kh
fZ aTckbE The work of others %1oB!+tv 其他机构的文件 ~] &yHzp2 "hmLe(jo} Rely on the work of experts I1pnF61U 依靠专家的工作 &t
~NR$@ 5^ck$af Rely on the work of internal audit @
D,]v: 依靠内部审计工作 *z'v yJK:4af;. 3. Internal control 5,\-; 内部控制 c>Tf@Aog> DFkDlx The evaluation of internal control systems 3qW
]( 对内部控制系统的评估 j
n4|gQ $d-$dM?R5 Tests of control :5sjF:@ 控制测试 GaCRo7 [g bFs-B2/ Substantive procedures (time, nature, extent) 3,'LW} 实质性程序(时间,性质,程度) v M'!WVs a<0q%Ax Transaction cycles: revenue, purchases, inventory, etc. )1f%kp#] 交易周期:收入,采购,库存等。 htT9Hrx C$0rl74Wi 7W'&v+\ 4.Audit evidence tQ*?L 审计证据 c/7}5#Rs bf=!\L$ Obtain sufficient, appropriate audit evidence c,^W/:CQAB 获取足够、适当的审计证据 uO>x"D5tZ: 3$?nzKTW\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -%Rw2@vU 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 bY-koJo ~47 0LgpO1 The audit of specific items
H u9nJ 审计的具体项目 =xQPg0g ,.kmUd
Receivables: confirmation .i {yW 应收帐款:确认 w&@zJ [ 8BrC@L2E0 Inventory: counting, cut-off, confirmation of inventory held by third parties `$Um 存货:数量,减值,第三方持有存货的确认 u/<ZGW(&s(
x<`^4|< Payables: supplier statement reconciliation, confirmation {qGXv@
I6 应付帐款:供应商的申明一致,确认 g:O/~L0Xb pIV|hb!G Bank and cash: bank confirmation >k
==7#P 银行存款和现金:银行的确认 G1-r$7\ b*W,8HF 4, Auditing sampling lN&+<>a
审计抽样 YZ]}l%e 8[.&ca/[ 5.Review
GSs?!BIC 复核 dU*$V7 .820~b0 Subsequent events TMD\=8Na 随后发生的事件 !rs }83w! A
;5_/ 2 p TaC$Ne OLtXk M3elog:M Going concern {sxdDl 持续关注 "@5qjLz] E2 FnC}#W Management representations '%ByFZzi 与管理层的交涉沟通 =`*@OJHH ]&; In,z Audit finalization and the final review: unadjusted differences }Ml BmD 审核定稿和最后审查:未经调整的差异 H
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31Tg Qn|8Ic` * 6. Reporting "N">RjJ" 报告 ]8R@2L3s 学会计论坛bbs.xuekuaiji.com tAo$;| Appendix q sUBvq 附录 #6
ni~d&0 Audit procedure dGj0;3FI% 审计程序 N iu
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