1. Assurance engagements and external audit
保证约定和外部审计 f&yQhe6 q ;'3]{BGcU Materiality, true and fair presentation, reasonable assurance <AU
Wby," 物质性,真实公平的描述,合理的保证 &Rp"rMeW
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w6 Appointment, removal and resignation of auditors ~lw<799F6 审计人员的的任命、免职和辞职 q#vlBL #T \ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XDYosC: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >Z\BfH 5@P-g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R2LK.bTVn 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 JD~a UB% M<[?g5=# Engagement letter (M`|'o! 约定书(委托书) c3k|G<C2 j} RzXJ~t 2. Planning and risk assessment Y {c5 规划和风险评估 ut5yf$% Y8ehmz|g]J General principles cOku1g8 一般原则 Qb`C)Nh: Nn#u%xvJt Plan and perform audits with an attitude of professional skepticism 6vp0*ww 持专业的怀疑态度计划和执行审计工作 HFS+QwHW <4mQ*6 Audit risks = inherent risk ×control risk ×detection risk tt4+ m>/T 审计风险=内在风险×控制风险×检查风险 7>-yaL{ g-@h>$<
1 Risk-based approach )^
<3\e 基于风险的办法 o6|-=FcvC I]uhi{\C Understanding the entity and knowledge of the business Q%5F ]`VN 了解商业的实质和知识 l`gTU?<xd CBHc A'L Assessing the risks of material misstatement and fraud )|]Z>>%t 评估材料错报和舞弊的风险 |F!F{d^p f\K#>u*
Q Materiality (level), tolerable error <k]qH-v4 重要性(级别),可容忍误差 F~_;o+e;X G|9B)`S Analytical procedures ;nB2o-% 分析程序 U
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q;#_Rkr Planning an audit QnKC#
规划审计工作 rt b* n~ T9)wj][ . Audit documentation: working papers RP`
`mI 审计文件:工作底稿 'IQsve7cI `6Hf&u< The work of others $']VQ4tZ 其他机构的文件 TzM=LvA 8$}OS- Rely on the work of experts gyus8#s T 依靠专家的工作 c8DZJSO 59!)j>f Rely on the work of internal audit N z~"vi(t 依靠内部审计工作 )5yj/0oT d6.}.*7Whc 3. Internal control a8s4T$ 内部控制 3jPB#%F 3] 76fF\^[ The evaluation of internal control systems 9]$`)wZ 对内部控制系统的评估 E
$6ejGw- crn k|o Tests of control I/s.xk_i 控制测试 B\_[R'Pf& _ #'9kx|) Substantive procedures (time, nature, extent) Do;#NLrWb 实质性程序(时间,性质,程度) G5c7:iGm/c Ew4g'A:H Transaction cycles: revenue, purchases, inventory, etc. C\Ayv)S#2 交易周期:收入,采购,库存等。 Hed$ytMaGz ^:DyT@hQB5 F6dr 4.Audit evidence ,sDr9h/'C3 审计证据 K]"Kf{bx }kPVtSQ Obtain sufficient, appropriate audit evidence 'ZnIRE,N 获取足够、适当的审计证据 s~$zWx@v l{%a&/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dAxp ,):&J 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 DuNcX$%% nW5K[/1D The audit of specific items UqtHxEI%R~ 审计的具体项目 GqUSVQ 4/MNqit+ Receivables: confirmation M#M?1(O/NE 应收帐款:确认 /77z\[CeYH 7/>a:02 Inventory: counting, cut-off, confirmation of inventory held by third parties )N)ljA3] 存货:数量,减值,第三方持有存货的确认 ~B_ D@gV| ")M;+<c"l Payables: supplier statement reconciliation, confirmation MsjnRX:c3u 应付帐款:供应商的申明一致,确认 )w"0w(
)iSy@*nY Bank and cash: bank confirmation OoaY 银行存款和现金:银行的确认 -
1W 8"M<{72U] Auditing sampling 8p=>?wG 审计抽样 0Hcbkep9D &;v!oe 5.Review
-,GEv%6c 复核 ( V4G<-jG }1>atgq]w Subsequent events yWHne~! 随后发生的事件
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*b]2 Gvn : c/m; Going concern a8JN19}D 持续关注 5Y-2
# {!=2<-Aq Management representations ORH93
` 与管理层的交涉沟通 RgGA$HN/ Dl\d_:+
Audit finalization and the final review: unadjusted differences 7bT
/KLU 审核定稿和最后审查:未经调整的差异 h{/ve`F>@ b1=pO]3u [TCRB`nTQF 6. Reporting EUZq$@uWL 报告 $L&BT 0 学会计论坛bbs.xuekuaiji.com f)^t') Appendix ) `I=oB 附录 : bv|Ah Audit procedure Nza; O[ 审计程序 -f.R#J$2