1. Assurance engagements and external audit
保证约定和外部审计 qTSe_Re mKsJ[)#. Materiality, true and fair presentation, reasonable assurance ;0lY_ii 物质性,真实公平的描述,合理的保证 1Qw_P('} NFyKTA6 Appointment, removal and resignation of auditors nS](d2 审计人员的的任命、免职和辞职 EbG&[v Y/sZPG}4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
Iz[ohn!f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G6dUm_iB ]iMqIh" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {isL< 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 L2=:Nac #{?~XS Engagement letter S=j
pn 约定书(委托书) p-r[M5;-^Q R?IRE91 : 2. Planning and risk assessment 3
W%j^nM 规划和风险评估 \ef:H&r BOWBD@y General principles CXi[$nF3 一般原则 5M/~|"xk loC~wm%Ql Plan and perform audits with an attitude of professional skepticism r
sq?4+\ 持专业的怀疑态度计划和执行审计工作 %DA&txX}w ia(`3r Audit risks = inherent risk ×control risk ×detection risk 7MGvw-Tpb7 审计风险=内在风险×控制风险×检查风险 o{hX?,4i H~^)^6)^T Risk-based approach e^'|<0J 基于风险的办法 PQp =bX, QIg'js$W Understanding the entity and knowledge of the business `2hg?(ul 了解商业的实质和知识 |#sOa xP,b/T#a Assessing the risks of material misstatement and fraud KK6n"&TVa 评估材料错报和舞弊的风险 4Us_Z{. s_a jA
Materiality (level), tolerable error xW]65iav 重要性(级别),可容忍误差 6oKdw|(Q# x
FWhr#5, Analytical procedures S8Y\@C
?5 分析程序 tJybR"NQ b]fx Planning an audit /M+Du, 规划审计工作 OQ-
Hn-H 9?8PMh. Audit documentation: working papers
J/O{x 审计文件:工作底稿 WN<g _8QR loO"[8i.k The work of others Bp3E)l 其他机构的文件 &!OEd] hHGuD2% Rely on the work of experts JhfVm*, 依靠专家的工作 TN1pg u*TC8!
n Rely on the work of internal audit ?3p7MjvZ 依靠内部审计工作 tAF?.\x"g _'LZf
=V0 3. Internal control u8]FJQ*\6+ 内部控制 *8WB($T} u '7h(1@ The evaluation of internal control systems ?oFd%|I 对内部控制系统的评估 r!+{In+Z @p
L9a1PJv Tests of control s4~[GO6> 控制测试 'gvR
?[!t ])o{!}QUl\ Substantive procedures (time, nature, extent) Sk E <V0 实质性程序(时间,性质,程度) 0]kKF<s QYboX~g~p Transaction cycles: revenue, purchases, inventory, etc. b7Jxv7$e
交易周期:收入,采购,库存等。 >m>F {v V`1,s~"q tqZ+2c<W3 4.Audit evidence D2?H"PH 审计证据 !:^q_q4 $2Whb!7Z( Obtain sufficient, appropriate audit evidence \3$!) z 获取足够、适当的审计证据 [/CGV8+ l! F$V;R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UowvkVa 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 { aUnOyX_ =FrB{Eu The audit of specific items f9W:-00QD 审计的具体项目 P[2!D)A S^eem_C
Receivables: confirmation (-21h0N[V 应收帐款:确认 TI4Hu,rc nt#9j',6Rn Inventory: counting, cut-off, confirmation of inventory held by third parties ~v+kO~ 存货:数量,减值,第三方持有存货的确认 ->8Kd1^F 6^ wI^`NI Payables: supplier statement reconciliation, confirmation @up,5` 应付帐款:供应商的申明一致,确认 OG/b5U QQM:[1;RT Bank and cash: bank confirmation P>VoA 银行存款和现金:银行的确认 R}ki%i5| *M1GVhW(+ Auditing sampling 7nek,8b
审计抽样 )l7XZ_gw' H648 [H[k 5.Review
QB*,+u4 复核 !6KX^j-
/MGapmqV9 Subsequent events {^WK#$] 随后发生的事件 tk&AZb,sP ;
oyV8P$ K(EJ`2]:r /jG?PZ=m fg^AEn1i Going concern Alxf;[s 持续关注 c*;oR$VW #\0m(v Management representations x]{P.7IO' 与管理层的交涉沟通 wa"0`a:`; 42NfD/"g+s Audit finalization and the final review: unadjusted differences rH
3U;K! 审核定稿和最后审查:未经调整的差异 [';o -c"! 'J,UKK\5 (?jK|_ 6. Reporting ^kKLi 报告 A2|Bbqd 学会计论坛bbs.xuekuaiji.com @dWA1tM
Appendix Uwc%'=@ 附录 )|~&
(+Q?] Audit procedure y, l[v39 审计程序 |+Y-i4t