1. Assurance engagements and external audit
保证约定和外部审计 f}XUxIQ-
< $:mCyP<y Materiality， true and fair presentation， reasonable assurance ,Sz*]X 物质性，真实公平的描述，合理的保证 {I(Euk>lR 2v%~KV Appointment， removal and resignation of auditors ,h> 0k`J:a 审计人员的的任命、免职和辞职 5F
<zW -; ;Iv)J|* Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion K mL
PWj 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 JNX7]j\ fkk\Q>J9!= Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 9>%f9 9n 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 s "*Cb* skZxR5v3~L Engagement letter LD^V="d 约定书（委托书） P8;|>OLZ) u-j Gv| ,| 2. Planning and risk assessment >`s2s@Mx 规划和风险评估 3G5i+9Nt.L {\lu; b! General principles &?YQVwsN 一般原则 #^Sd r- X$%RJ3t e Plan and perform audits with an attitude of professional skepticism r 97 V X> 持专业的怀疑态度计划和执行审计工作 ~} wPi u, *qKwu?]?> Audit risks = inherent risk ×control risk ×detection risk >Q t#6X| 审计风险=内在风险×控制风险×检查风险 Ld+}T"Z&M> *"1]NAz+ Risk-based approach }bix+ /] 基于风险的办法
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[ Understanding the entity and knowledge of the business ?c=l "\^x 了解商业的实质和知识 rq2XFSXn e2/&X;2 Assessing the risks of material misstatement and fraud xNq&_oY7 评估材料错报和舞弊的风险 2eb
:(D7Cq w 7=Y_ Materiality （level）， tolerable error i"|'p/9@q 重要性（级别），可容忍误差 #2x\d Y@#~8\_ Analytical procedures !;fkc0&! 分析程序 f9OVylm _!w# {5~ Planning an audit @c7 On)sy 规划审计工作 T<p>: $vo Ct"h.rD ] Audit documentation： working papers B8[H><)o\y 审计文件：工作底稿 mL3'/3-7:V n6ud;jN| The work of others 183'1Z$KA 其他机构的文件 ScM2_k`D p3sz32 RX Rely on the work of experts ?^,GaZ^V 依靠专家的工作 PjRKYa_U "$
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"Py Rely on the work of internal audit uOm fpg O 依靠内部审计工作 I>ofSaN mN ~;MR; 3. Internal control 9$#2+G!J 内部控制
c5O1h8 uQpV1o5iA The evaluation of internal control systems
M|Z] B<_x 对内部控制系统的评估 js k <N uXK $5" Tests of control KOw Ew~ 控制测试 lc[\ S4 '4N[bRCn Substantive procedures （time， nature， extent） U
.e Urzu 实质性程序（时间，性质，程度） ]lm9D@HMC |urohua Transaction cycles： revenue， purchases， inventory， etc. t%N #Yh! 交易周期：收入，采购，库存等。 |%b' L.$4 B4U+q|OD# {e>}.R 4.Audit evidence k(' 2 K2P
审计证据 C]eb=rw$ 5n?fZ?6( Obtain sufficient， appropriate audit evidence _gw~A {O 获取足够、适当的审计证据 M F% 9 kO/dZ%vj Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations =Z%&jul 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 ~e'FPVDn INcJ Xlv The audit of specific items FDpNM\SR1l 审计的具体项目 gIRFqEz@o :c<C;. Receivables： confirmation b:W]L3Z8 应收帐款：确认 s}/YcUK H-0d eJ[> Inventory： counting， cut-off， confirmation of inventory held by third parties "4Anh1,js 存货：数量，减值，第三方持有存货的确认 ) ~ C)4 8 I,(\<Xv Payables： supplier statement reconciliation， confirmation bz B9u& 应付帐款：供应商的申明一致，确认 m!!uf/ 3}Uae#oy Bank and cash： bank confirmation 1xcx2L+R 银行存款和现金：银行的确认 0'aZ*ozk W\FKA vS Auditing sampling Rp9uUJ 6o 审计抽样 \XmtSfFC 8 rnr>Ee@ 5.Review
tAYu|\ ] 复核 CDR^xo5
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~Og@ Subsequent events EMJio\ 随后发生的事件 X @r5^A[9 D :%$a]_f tA'i- D & e|]g ?! Y@;bA=Du} Going concern =:9n +7~$
持续关注
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5.5dB2w Management representations $]Y' [pE@ 与管理层的交涉沟通 2lXsD;[ $mp7IZE| Audit finalization and the final review： unadjusted differences jZ.+b
j > 审核定稿和最后审查：未经调整的差异 wBCnP OJ ] {FI d p_J*8 6. Reporting CbK7="48 报告 *)u_m h 学会计论坛bbs.xuekuaiji.com hq\K SFP Appendix 'Y>!xm 附录 .h Z =8y9 Audit procedure C, jPr )6) 审计程序 $?I ^Dk
