1. Assurance engagements and external audit
保证约定和外部审计 +:;ddV dz([GP'-* Materiality, true and fair presentation, reasonable assurance Dc-K08c 物质性,真实公平的描述,合理的保证 } jJKE ]<\YEz&A Appointment, removal and resignation of auditors %o%V4K* 审计人员的的任命、免职和辞职 ErK1j ]A=\P,D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @}d;-m~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ia#!T"]@W6 >z\IO Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )dhR&@r*w 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 F1@Po1VTD 3tTOs Engagement letter 1 6zxPSTr} 约定书(委托书) Deh3Dtg/k W7!gD 2. Planning and risk assessment =Z:]% 规划和风险评估 e`qrafa W|>jj$/o General principles R<&Euph 一般原则 uxU-N [_)`G*X(N Plan and perform audits with an attitude of professional skepticism ?CQE6ch 持专业的怀疑态度计划和执行审计工作 sq_>^z3T -`k>(\Q<d Audit risks = inherent risk ×control risk ×detection risk |})s 0TU 审计风险=内在风险×控制风险×检查风险 Hloe7+5UD \yJ
4+vo2Q Risk-based approach _:m70%i 基于风险的办法 .pUB.l$) )-3~^Y#r_ Understanding the entity and knowledge of the business hUlRtt 了解商业的实质和知识
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9aTO Assessing the risks of material misstatement and fraud N# }w1] 评估材料错报和舞弊的风险 ['}|#3*w YP02/*' Materiality (level), tolerable error jum"T\ 重要性(级别),可容忍误差 I+& T}R
Ww-x+U\l Analytical procedures g9pKoi|\E 分析程序 L[2qCxB'^ !
*sXLlS Planning an audit 4P3RRS 规划审计工作 Z5q%L!4G `nyz, Audit documentation: working papers D",L. 审计文件:工作底稿 ;-u]@35 V|'@D#\ The work of others ,/+Mp 其他机构的文件 lm4A%4-db MeBTc&S< Rely on the work of experts $\P/
%eP 依靠专家的工作 bPOPoq1# arm_SyL0 Rely on the work of internal audit ]eGa_Ld 依靠内部审计工作 5<(*
+mP` %Y ZCdS 3. Internal control b
/UXO$_~- 内部控制 fF0K]. Y5GN7. The evaluation of internal control systems 1-p#}VX 对内部控制系统的评估 1!1JT;gG^9
eV?%3h. Tests of control 0BC@wV 控制测试 UmVn: a ,h^6y Substantive procedures (time, nature, extent) %6cr4}Zm} 实质性程序(时间,性质,程度) P;I,f ;&j'`t
P Transaction cycles: revenue, purchases, inventory, etc. LOkgeJuWv 交易周期:收入,采购,库存等。 %DiQTg7V, Wmd@%K |^ 8ND#x 4.Audit evidence 2@a'n@- 审计证据 )isS^O$qH uN<=v&]q Obtain sufficient, appropriate audit evidence K7&]|^M9 获取足够、适当的审计证据 t[!,puZc# B@-\.
m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9mDdX 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 oqwW U[pHT _U
The audit of specific items }`
3- 审计的具体项目 {O _X/y~ [6VM4l" Receivables: confirmation c_qox 应收帐款:确认 %@:>hQ2; _(f@b1O~ Inventory: counting, cut-off, confirmation of inventory held by third parties :/(G#ZaV 存货:数量,减值,第三方持有存货的确认 'n7|fjX?Y 3|$?T|#B Payables: supplier statement reconciliation, confirmation On);SN' 应付帐款:供应商的申明一致,确认 ^iEf"r
! =21K0~t# Bank and cash: bank confirmation {($m LfC4 银行存款和现金:银行的确认 Qf0P"s` ]rGd!"q Auditing sampling lJAzG,f 审计抽样 vhOh3 R~oY
R,L; 5.Review
pu MVvo 复核 a)2l9 ;VCV%=W< Subsequent events 1<@lM8&.kO 随后发生的事件 g s1
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]%fFcy PYQ hRuiuGC n2*Ua/J-8 Going concern E7h@c>IK 持续关注 /w dvm4 Nkb%4ofKqu Management representations fX9b1x 与管理层的交涉沟通 >;G_o="X e#5WX Audit finalization and the final review: unadjusted differences im<!JMI 审核定稿和最后审查:未经调整的差异 suQ`a_zJ u^C\aujg fPN/Mxu 6. Reporting ShRMzU 报告 f4<~_ZGr 学会计论坛bbs.xuekuaiji.com r8R7@S2V' Appendix nS$4[!0 附录 CNuE9|W(vI Audit procedure dT1UYG}>j 审计程序 6R m d t