1. Assurance engagements and external audit
保证约定和外部审计 Z6_E/S _gI1@uQw
Materiality, true and fair presentation, reasonable assurance S]}W+BF3 物质性,真实公平的描述,合理的保证 JD{AwE@Ro 1agI/R Appointment, removal and resignation of auditors w.R2' WR 审计人员的的任命、免职和辞职 J2Z?}5> -)Y[t Z^*` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
=U+_;;F= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q
O
X=M #kPsg9Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '=]|" 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 Cw
]bhaG
g 5{O9<~, Engagement letter k|[86<&[ 约定书(委托书) SyCa~M!}> pl5Q2zq% 2. Planning and risk assessment 5!}fd/}Uk 规划和风险评估 x$/:%"E DyPb]Udb: General principles C+X-Cp 一般原则 :ej`]yK | *4RL Plan and perform audits with an attitude of professional skepticism A!fRpN 持专业的怀疑态度计划和执行审计工作 _"'0^F$I >J_%
'%%f Audit risks = inherent risk ×control risk ×detection risk ps@{1Rn1 审计风险=内在风险×控制风险×检查风险 RL~]mI!U ck K9@RQ Risk-based approach &xMQ 基于风险的办法 %] [6TZ} "| W``&pM Understanding the entity and knowledge of the business g,d'&r"JWt 了解商业的实质和知识 pm k;5 d j`ybz G^ Assessing the risks of material misstatement and fraud rwvCp_pN. 评估材料错报和舞弊的风险 |aMeh;X t $qy ST Materiality (level), tolerable error AN
'L-
E 重要性(级别),可容忍误差 c$52b4=a *-.,QpgTX Analytical procedures Trt1M 分析程序 =X}s^KbI{
h^=9R6im Planning an audit 4'BZ +A,p 规划审计工作 $7'KcG M"|({+9eG Audit documentation: working papers tA]Y=U+Q 审计文件:工作底稿 ".Sa[A;~ m. "T3K The work of others BhC>G2 ^7 其他机构的文件 );oE^3]f d td}P~ Rely on the work of experts Tg\wBhJr| 依靠专家的工作 `sPH7^R 4+'d">+| Rely on the work of internal audit .rs\%M|X 依靠内部审计工作 ' QTT2P(Pz 3. Internal control $3je+=ER 内部控制 %m?$"<q_K ISALR{Aq The evaluation of internal control systems +[Zcz4\9 对内部控制系统的评估 :Wl`8p4] >[a&,gS Tests of control wC~LZSTt 控制测试 6h3TU,$r QDpzIjJj Substantive procedures (time, nature, extent) J'#R9NO< 实质性程序(时间,性质,程度) jz"-E V.^Z)iNf^ Transaction cycles: revenue, purchases, inventory, etc. AxZaV;%* 交易周期:收入,采购,库存等。 kb2M3%6V c3q @]|aI fNaboNj[ 4.Audit evidence >nOzz0, 审计证据 T f;:C] >P[BwL] Obtain sufficient, appropriate audit evidence )W.Y{
\D0 获取足够、适当的审计证据 TDR2){I 7zEpuw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I4%25=0? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 oES4X{, i$W
E1- The audit of specific items v7@O ,% 审计的具体项目 Sxg&73;ZV UVj1nom Receivables: confirmation 4oywP^I
应收帐款:确认 )*T<s %^
g(2^ Inventory: counting, cut-off, confirmation of inventory held by third parties =]<JkWSk 存货:数量,减值,第三方持有存货的确认 xA {1XS} ;/|3U7{c Payables: supplier statement reconciliation, confirmation #,PB( 应付帐款:供应商的申明一致,确认 $G@^!( :Yy8Ie# Bank and cash: bank confirmation #;~dA 银行存款和现金:银行的确认 4N{5i) ruTj#tWSo Auditing sampling 8@J5tFJ&% 审计抽样 8jz[;.jP", PHHX)xK 5.Review
tFKR~?Gc 复核 ^#)M,.G^ rN5;W
Subsequent events 6>Ca O 随后发生的事件 T^XU5qgN 5X=ik7m^ IWD21lS 2<GN+Wv[# H]d'#1G Going concern 3&ES?MyB# 持续关注 Ad]oM] PML+$ Management representations tpP2dg9dF 与管理层的交涉沟通 #RWH k ?~#{3b Audit finalization and the final review: unadjusted differences aB+B1YdY" 审核定稿和最后审查:未经调整的差异 5'hQ6i8 n^7m^1to N>3X! K 6. Reporting j~:N8(= 报告 2*1FW
v 学会计论坛bbs.xuekuaiji.com _z(ydL* Appendix _mSQ>BBRl 附录 x.-d>8-!]c Audit procedure |nTZ/MXbw 审计程序 qtLXdSc