1. Assurance engagements and external audit
保证约定和外部审计 7y;u} 1 '5V^}/ Materiality, true and fair presentation, reasonable assurance yFi6jN#~ 物质性,真实公平的描述,合理的保证 Wk,6) jS=} UE
{,.s Appointment, removal and resignation of auditors Kny%QBoiw 审计人员的的任命、免职和辞职
363cuRP 6I5o2i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /_HwifRQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1N>6rN \.kTe<.:_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m]1!-`(* 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 7:h<`_HT(X ||`qIElAW, Engagement letter &q"'_4 约定书(委托书) n'ehB%" ;hkro$ 2. Planning and risk assessment Ogd8!
'\ 规划和风险评估 [\88@B=jXP &7fY_~ )B General principles {vLTeIxf.G 一般原则 @c0n2 Xcr pK<%<dIc Plan and perform audits with an attitude of professional skepticism 6hLNJ 持专业的怀疑态度计划和执行审计工作 YN4"O> 0n\^$WY Audit risks = inherent risk ×control risk ×detection risk Oq[i & 审计风险=内在风险×控制风险×检查风险 yB=C5-\F jT{f<P0 Risk-based approach .r7D)xNa@ 基于风险的办法 9^(HXH_f v3?kFd7%H~ Understanding the entity and knowledge of the business )-)ss"\+Ju 了解商业的实质和知识 ?_8%h`z BSOjyy1f Assessing the risks of material misstatement and fraud @l)\?IEF@f 评估材料错报和舞弊的风险 tSI& "- ^@ M [t< Materiality (level), tolerable error lfXH7jL2~ 重要性(级别),可容忍误差 Y+!Ouc!$ Z@;jIH4 ( Analytical procedures 7[4_+Q:} 分析程序 Ft )t`E'%j :jBZK=3F> Planning an audit 1]_?$)$T 规划审计工作 ;gEp!R8 7WgIhQ~ Audit documentation: working papers MRjH40"2 审计文件:工作底稿 WC3W+v G7 '`9%'f) The work of others *Kp}B}}J 其他机构的文件 fS5GICx8R Po'-z<}wS Rely on the work of experts Sjw2 j#Q 依靠专家的工作 lr-12-D%- RP,A!pa@ Rely on the work of internal audit P4hZB_.= 依靠内部审计工作 /&*m1EN#o 67}]s@:l]( 3. Internal control rny@n^F 内部控制 &7$,
<9. ;RNM The evaluation of internal control systems c9\B[@-q 对内部控制系统的评估 `l+ >iM $7msL#E7 Tests of control 5dg-d\6S 控制测试 /!^L69um +R2^*
*< Substantive procedures (time, nature, extent) $?[1#% 实质性程序(时间,性质,程度) 44'=;/ -
P\S>G. Transaction cycles: revenue, purchases, inventory, etc. NE$VeW+@ 交易周期:收入,采购,库存等。 >{j,+$%kp ~!8%_J _ 0|.7Kz^ 4.Audit evidence f@wsSm 审计证据 j5PaSk&o= xIS\4]F?r Obtain sufficient, appropriate audit evidence l5{(z;xM 获取足够、适当的审计证据 &?KPu?9 cYZwWMzp Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Zx}NFcn 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9=Y,["br$_
jz|Wj The audit of specific items )9;
(>cdl 审计的具体项目 3C>2x(]M `V]egdO Receivables: confirmation >&$ $(Bp 应收帐款:确认 Rf)'HT XD;15a Inventory: counting, cut-off, confirmation of inventory held by third parties 9
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+q 存货:数量,减值,第三方持有存货的确认 4(` 2# hknwis%y Payables: supplier statement reconciliation, confirmation k)N2 +/ 应付帐款:供应商的申明一致,确认 y3&Tv B] A 5n8< Bank and cash: bank confirmation Vpug"aR&_ 银行存款和现金:银行的确认 aDm-X r (Wm/$P; Auditing sampling 03X<x| 审计抽样 s(1_: JIyBhFI 5.Review
!Z#_X@NFc 复核 LVPt*S= / ^tm++ Subsequent events * 23m- 随后发生的事件 %k/
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S1}1"y/ Going concern
|y{;|K 持续关注 ?RgU6/2 Z]mM Management representations u~/M
与管理层的交涉沟通
o9U0kI=W 7,V!Iv^X Audit finalization and the final review: unadjusted differences WmT}t 审核定稿和最后审查:未经调整的差异 w5dIk]T )
xfc-Q ?=;e.qK=71 6. Reporting q|47;bK' 报告 `-72>F ;T 学会计论坛bbs.xuekuaiji.com &=s| Appendix ;kyL>mV{ 附录 9#Aipu\ Audit procedure 68&6J's; 审计程序 0[Xt,~