1. Assurance engagements and external audit
保证约定和外部审计 ~.m<`~u H,!xTy"Wh Materiality, true and fair presentation, reasonable assurance fSuykbZ 物质性,真实公平的描述,合理的保证 ' [
4;QYw F1t( P 8 Appointment, removal and resignation of auditors FM@iIlY" 审计人员的的任命、免职和辞职 Ic#xz;elM R2~Tr$: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +$,Re.WnP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %t9C $"^K~5Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w
)R5P[b 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
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@dV Engagement letter 9oWU]A\k> 约定书(委托书) 0mY Y:?v @c3xUK 2. Planning and risk assessment g7*)|FOb 规划和风险评估 iQwQ5m!d & 'pdTV:]zA General principles ,kN;
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一般原则 _IYaMo.n ~U9K<_U Plan and perform audits with an attitude of professional skepticism &XP(D5lf`B 持专业的怀疑态度计划和执行审计工作 -u2i"
I730 N@q}eGe Audit risks = inherent risk ×control risk ×detection risk 0lfK}
a 审计风险=内在风险×控制风险×检查风险 f!Q\M1t) >ZgzE Risk-based approach 3$$E0`
7. 基于风险的办法 1o_kY"D< z ^gJy,T Understanding the entity and knowledge of the business j2Zp#E! 了解商业的实质和知识 wl
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oi a|aVc'j Assessing the risks of material misstatement and fraud rH+OXGoB 评估材料错报和舞弊的风险 c7Z4u|G a
V3:{oL Materiality (level), tolerable error nV;'UpQw 重要性(级别),可容忍误差 Y
::0v@&( l\HdB"nT Analytical procedures _"DS?`z6 分析程序 GF'wDi} _]Hna <Ly Planning an audit /HC:H,"i 规划审计工作 W?
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--$o$EP` Audit documentation: working papers GP|=4T}Bf 审计文件:工作底稿 Kz4S6N c <#63tN9 The work of others EP;/[O 其他机构的文件 bf3!
|Um 6K $mW Rely on the work of experts YdY-Jg Xm 依靠专家的工作 )Nv1_en<! Qy,^'fSN Rely on the work of internal audit i%glQT 依靠内部审计工作 [&Xp]:M'D XX;4A 3. Internal control Y
4T") 内部控制 BG{f)2F\ !,J#
r The evaluation of internal control systems bQll;U^A 对内部控制系统的评估 $|4C]Me ( zd?@xno Tests of control A5?" 控制测试 7*'/E#M +Qs]8*^?; Substantive procedures (time, nature, extent) Z5{a7U4z_ 实质性程序(时间,性质,程度) tiK?VwaKI Ae)xFnuq3 Transaction cycles: revenue, purchases, inventory, etc. ]n ?x tI 交易周期:收入,采购,库存等。 R{hX--|j L\yVE
J9x gU9{~-9} 4.Audit evidence \?:L>-&h8 审计证据 _MBa&XEM Er~ 17$b Obtain sufficient, appropriate audit evidence XGlt^<` 获取足够、适当的审计证据 yTaMlT| FR(W.5[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oL4W>b ) 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 NGra/s,9| A 'qe2] The audit of specific items ?M2(80 审计的具体项目 xQ?>72grP \?bV\/GBR Receivables: confirmation #GsOE#*>T 应收帐款:确认 l,wlxh$}( c,UJ uCZ Inventory: counting, cut-off, confirmation of inventory held by third parties B`tq*T% 存货:数量,减值,第三方持有存货的确认 ?}||?2=P c?::l+ Payables: supplier statement reconciliation, confirmation F
[qXIL) 应付帐款:供应商的申明一致,确认 AXfU
$~ vwR_2u Bank and cash: bank confirmation D6SUzI1+H 银行存款和现金:银行的确认 ?z
,!iK` |%_C$s% Auditing sampling Tw~R-SiS`s 审计抽样 EZtU6kW" F<4rn 5.Review
"EW8ll7r 复核 FOaA}D `] D)
* Subsequent events 9O[IR)O~ 随后发生的事件 s8j |>R|k ]kh]l8t ^ $CcjuPsK LPs%^*8(2 ?2<QoS Going concern $0* sjXV 持续关注 _S!^=9bJ d[9,J?'OQ Management representations M
VatV[G 与管理层的交涉沟通 >OG189O B`pBIUu Audit finalization and the final review: unadjusted differences ; :e7Z^\/k 审核定稿和最后审查:未经调整的差异 +)jUA]hJ/ w+$$uz .5JIQWE( 6. Reporting xL* psj 报告 ,%i
Scr,z 学会计论坛bbs.xuekuaiji.com YV>a 3 Appendix #%,X),%- 附录 1N5
E Audit procedure "+DA)K 审计程序 O7.V>7Y9H