1. Assurance engagements and external audit
保证约定和外部审计 /;E{(%U)t ^hZZ5(</8P Materiality, true and fair presentation, reasonable assurance N_L~oX_ 物质性,真实公平的描述,合理的保证 n4Xh}KtH `
ES-LLhVf Appointment, removal and resignation of auditors GW{e"b/x 审计人员的的任命、免职和辞职 S@4p.NMU ^-nL!>
FYY Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W2>VgMR [ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y(mnGaVn pz4lC=H%o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qL2!\zt>g 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 +-2W{lX y$$|_
l@ Engagement letter -qyhg-k6 约定书(委托书) {3Y
R_^>? qzk!'J3*r< 2. Planning and risk assessment QzLE9 规划和风险评估 H^ds<I<) nz2`YyR General principles -sqd?L.p 一般原则 w 3kX!%a: aoUz_7 Plan and perform audits with an attitude of professional skepticism 5FMe
& 持专业的怀疑态度计划和执行审计工作 CXiDe)|<E 9z#z9|hj)3 Audit risks = inherent risk ×control risk ×detection risk 3QhQpPk), 审计风险=内在风险×控制风险×检查风险 GAP,$xAaW L$t.$[~L Risk-based approach 4
++
&P9 基于风险的办法 "UYlC0 S\ D]=V6l=
Understanding the entity and knowledge of the business 1`Z:/]hl 了解商业的实质和知识 u~8=ikn+T 3D}Pa Assessing the risks of material misstatement and fraud R :*1Y\o( 评估材料错报和舞弊的风险 4|/}~
9/ vJj}$AlI Materiality (level), tolerable error LK|1[y^h 重要性(级别),可容忍误差 J7pF*2
MFyi#nq Analytical procedures {zIcEN$ ~ 分析程序 +aQM %~ O$ARk+ Planning an audit w,*#z 规划审计工作 .Q
W@rV:T 0e +Qn&$#4 Audit documentation: working papers hG2WxYk 审计文件:工作底稿 Cy\ o{6 ntxa
FVD The work of others L[voouaqm 其他机构的文件 @$fvhEkrT@ uCx6/n6' Rely on the work of experts LGh# 依靠专家的工作 bfq
%.<W Z&|Dp*Z Rely on the work of internal audit Y41b8.|P+ 依靠内部审计工作 /$d#9Uv &3Ry0?RET 3. Internal control e}NB ,o 内部控制 LEg ?/!LIT OIs!,G| The evaluation of internal control systems Gvl,M\c9- 对内部控制系统的评估 >r>pM(h Tmk'rOg5 Tests of control [(; .D 控制测试 >~O/ZDu/@ }XD=N#p@z Substantive procedures (time, nature, extent) XMF#l]P 实质性程序(时间,性质,程度) hAJ^(| A;TNR Transaction cycles: revenue, purchases, inventory, etc. [:/mjO K 交易周期:收入,采购,库存等。 JMfv|>= 06 an(&a9 =, 64Qbau 4.Audit evidence 'soll[J 审计证据 t(99m=9> z
$iI Obtain sufficient, appropriate audit evidence J;k8 a2$_ 获取足够、适当的审计证据 J u"/#@ E~S~Ld% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :j[= 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 VVe^s|~Z jA3xDbM The audit of specific items MSb0J ` 审计的具体项目 WtlLqD!_D sWq@E6,I Receivables: confirmation yPf,GB" 应收帐款:确认 * Na8w'Q %~\I*v04 Inventory: counting, cut-off, confirmation of inventory held by third parties 6RfS_ 存货:数量,减值,第三方持有存货的确认
uyoV) u)~::2BXAn Payables: supplier statement reconciliation, confirmation ]V,#>' 应付帐款:供应商的申明一致,确认 ;y;UgwAM fM3Z
oH/ Bank and cash: bank confirmation
8#|PJc 银行存款和现金:银行的确认 M
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J V>; Auditing sampling )%q )!x 审计抽样 ${tBu#$-d /BrbP7 5.Review
*>T@3G.{Rm 复核 gb26Y!7% ;Ouu+#s Subsequent events IIAm"=* 随后发生的事件 q+)s +
7nA; C eMjW^-RgE5 } DjbVYH H284
]i Going concern HHZrovA# 持续关注 Aj+0R?9tG T9AFL;1 Management representations `jT1R!$3F 与管理层的交涉沟通 8
5{@&T .WS 7gTw Audit finalization and the final review: unadjusted differences fK4NmdT
V 审核定稿和最后审查:未经调整的差异 J6J;
!~>_ K>TvM& tj: >o#D 6. Reporting 30QQnMH3 报告 2*Mu"v, 学会计论坛bbs.xuekuaiji.com WE&"W$0 Appendix y<)q;fI7 附录 ]U.YbWe^ Audit procedure `7_s@4: 审计程序 eSSv8[u