1. Assurance engagements and external audit
保证约定和外部审计 5^~%10= k,LeBCqGcb Materiality, true and fair presentation, reasonable assurance 7loIX Qw 物质性,真实公平的描述,合理的保证 Y.$'<1 S~.:B2=5K Appointment, removal and resignation of auditors h/j+b.| 审计人员的的任命、免职和辞职 y2bL!Y<s9 /pt%*;H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {L$ ]NQdz 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T\55uQ uW3`gwwlU Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o}C| N)' 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 tIR"y:U+ NguJ[ Engagement letter (iXo\y`z 约定书(委托书) '8R5?9" E"ijN s 2. Planning and risk assessment </3Shq 规划和风险评估 B{^o}:e Sp3?I2 o General principles y w)q3zC 一般原则 i/N4uq}'A< _h",,"p#o Plan and perform audits with an attitude of professional skepticism $@<qaR{t \ 持专业的怀疑态度计划和执行审计工作 |r[yMI|VR 'yu M=Pb Audit risks = inherent risk ×control risk ×detection risk St}j^i 审计风险=内在风险×控制风险×检查风险 Yj99[
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U'' Risk-based approach {1,]8!HBJ 基于风险的办法 f<bc8Lp xs_l+/cZ Understanding the entity and knowledge of the business ;O5p>o 了解商业的实质和知识 ">PpC]Y1 ?9hw]Q6r} Assessing the risks of material misstatement and fraud
i>#[*.|P 评估材料错报和舞弊的风险 GP6-5Y"8 zY6{ OP!# Materiality (level), tolerable error 28J
;9 重要性(级别),可容忍误差 <8nl}^d5 VDq4n;p1 Analytical procedures iTJS
W 分析程序 *)+1BYMo 3#o!K Planning an audit `oQ)qa_ 规划审计工作 9N5ptdP.d Ej\EuX Audit documentation: working papers $K1 /^ 审计文件:工作底稿 T7`9[ &(a#I]`9M The work of others Rd7[e^HSN 其他机构的文件 72@lDY4cE e]R`B}vO Rely on the work of experts !pY=\vK; 依靠专家的工作 ma@3BiM LnZzY0 Rely on the work of internal audit <\uz",e} 依靠内部审计工作 gn"Y?IZ? oo sbf#V 3. Internal control U%oh?g 内部控制 ?0k(wiF @*SgeLeL The evaluation of internal control systems VbR/k,Co 对内部控制系统的评估 Fr/3Qp@S f@U\2r Tests of control vpR^G`/ 控制测试 h#a;(F4_7 5y]1v Substantive procedures (time, nature, extent) PR rf$& u 实质性程序(时间,性质,程度) j/"{tMqQp g}HB
|$P7 Transaction cycles: revenue, purchases, inventory, etc. Sj?u^L8es} 交易周期:收入,采购,库存等。 X :2%U \\;i
.Y B}w 4.Audit evidence wcGI2aflD 审计证据
$50rj ]iu}5]?) Obtain sufficient, appropriate audit evidence 0uX"KL]Elf 获取足够、适当的审计证据 D5]4(]k& ZI"L\q=|0# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UUb n7& 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |X&.+RI h%'4V<V The audit of specific items !O=?n<Ex" 审计的具体项目 _hP siZY9 cI}
qMc Receivables: confirmation `m2e
* 应收帐款:确认 V=yRE jwsl"zL Inventory: counting, cut-off, confirmation of inventory held by third parties R?aE:\A 存货:数量,减值,第三方持有存货的确认 6u-@_/O5R3 Wn;B ~ Payables: supplier statement reconciliation, confirmation Jh1Q)05 应付帐款:供应商的申明一致,确认 biwV7< jG($:>3a@ Bank and cash: bank confirmation J6x#
c`Y 银行存款和现金:银行的确认 GdZ_ (_&W@:"z Auditing sampling Q y(Gy'q~ 审计抽样 >:W7f2%8` -TnvX
(ok4 5.Review
a*4"j2j v 复核 ,(aOTFQS !N5+.E0j Subsequent events BcJ]bIbKb 随后发生的事件 k2>gnk0 !eb}jL mNcoR^(VN X4<!E# M6(o J* Going concern emZ^d/A 持续关注 |Ad1/>8i !]bXHT&!R Management representations M6n9>aW4 与管理层的交涉沟通 .<`W2*1 |||uTfrJ Audit finalization and the final review: unadjusted differences g@WGd(o0) 审核定稿和最后审查:未经调整的差异 /<Nb/#8 $`q8-+
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|wqna 6. Reporting \EH:FM}l, 报告 HnvE\t9` 学会计论坛bbs.xuekuaiji.com %(4G[R[ Appendix BoZG^ 附录 hK=\O) Audit procedure CbK&.a 审计程序 /m,0H)w1