1. Assurance engagements and external audit
保证约定和外部审计 B`?5G\7L QBLha']'% Materiality, true and fair presentation, reasonable assurance u5A$VRMN 物质性,真实公平的描述,合理的保证
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*w :|N(:W>=$Y Appointment, removal and resignation of auditors I*0TI@Lo 审计人员的的任命、免职和辞职 <CN+VXF lx&;?QQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c4iGtW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C n.x:I@r 6$
ag< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 94xWMX2 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 lO=~&_ OFn#C! Engagement letter b2XUZ5 约定书(委托书) d[y(u<Vl F1NYpCR 2. Planning and risk assessment
2!";?E 规划和风险评估 }\]J?I+ A @WICAC= General principles Mcqym8,q|3 一般原则 1(jDBP!8 uolEX+ Plan and perform audits with an attitude of professional skepticism fu{.Ir 持专业的怀疑态度计划和执行审计工作 /yFs$t>9 %Mr^~7nN Audit risks = inherent risk ×control risk ×detection risk -P We 审计风险=内在风险×控制风险×检查风险 |`Iispn e#s-MK-Q Risk-based approach W5R / 基于风险的办法 9_lWB6 8'o6: Understanding the entity and knowledge of the business siD/`T& 了解商业的实质和知识
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jDJglZ Assessing the risks of material misstatement and fraud 8Lr&-w8J 评估材料错报和舞弊的风险 tlcNGPa `l+
pk% Materiality (level), tolerable error tl^![Z 重要性(级别),可容忍误差 xH>2$ ;f E@7);i5K Analytical procedures #SqU>R 分析程序 rixt_}aE ;CLOZ{ Planning an audit
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q 规划审计工作 D\k'Eez EJ=ud9 Audit documentation: working papers nP#|JRn= 审计文件:工作底稿 U flS` CC,CKb The work of others mH/9J
其他机构的文件 maVfLVx- h+j{;evN Rely on the work of experts F-PQ`@ZNW 依靠专家的工作 Ih^ziDcW k@>y<A{;D Rely on the work of internal audit UQ}#=[)2e 依靠内部审计工作 kR65{h"gZT h Nx#x 3. Internal control 4N8(WI"4S 内部控制 Z
ce/& D"8 ?4+ The evaluation of internal control systems 4#lOAzDtv 对内部控制系统的评估 dT'd C 2JL\1=k; Tests of control ]La~Bh6
;m 控制测试 JXq l=/% 4^_'LiX3[ Substantive procedures (time, nature, extent) f]48>LRE8 实质性程序(时间,性质,程度) c|<E~_.w@ ' ?uwUBi Transaction cycles: revenue, purchases, inventory, etc. !pxOhO.V 交易周期:收入,采购,库存等。 AI#.G7'O `%Dz 8Z #H.DnW 4.Audit evidence L&hv:+3N 审计证据 [^0 S#,L U5yBU9\G Obtain sufficient, appropriate audit evidence ,racmxnv 获取足够、适当的审计证据 1h#e-Oyff S(PU"}vZy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,$(a,`s) 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ?g9oiOhnG <g1=jG:7k The audit of specific items ):7mK03J 审计的具体项目 .qS(-7< QE+HL8c^s Receivables: confirmation +'{d^-( ( 应收帐款:确认 JVR,Py:%G `Jn2(+ Inventory: counting, cut-off, confirmation of inventory held by third parties )jGB[s";)y 存货:数量,减值,第三方持有存货的确认 3GPGwzX
| f"R'Q|7D Payables: supplier statement reconciliation, confirmation nd~O*-uYg 应付帐款:供应商的申明一致,确认 c]68$;Z7 \S0QZQbz/ Bank and cash: bank confirmation i,!t u 银行存款和现金:银行的确认 Y|
cj&<o dfT Auditing sampling L\xR<m<, 审计抽样 !OV+=Rwdx R\-]t{t` 5.Review
3|PV. 复核 RC!9@H5S# #vzt6x@* Subsequent events zg$NrI& 随后发生的事件 ={\9-JJhE +}iuTqu5 5M\bH'1 Y2}m/7aF uZa)N-=b2 Going concern v+C%t!dx 持续关注 ;]>a7o Bdm05}c@u Management representations ^/)%s 3 与管理层的交涉沟通 mD7kOOMY
|?t}7V#[ Audit finalization and the final review: unadjusted differences vngn^2 审核定稿和最后审查:未经调整的差异 :{%~L4$HI m8Rt>DY R%"'k<`# 6. Reporting Bo0f`EC I 报告 >[S\NAE> 学会计论坛bbs.xuekuaiji.com :@~mN7O* Appendix (w` j?c1 附录 UZ
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Audit procedure Bi7&
yS5V 审计程序 ^1bM=9]F0