1. Assurance engagements and external audit
保证约定和外部审计 ER:)Fk>_ Te`Z
Qqb Materiality, true and fair presentation, reasonable assurance I!y[7^R 物质性,真实公平的描述,合理的保证 Ku{DdiTg> ~Co7 %e V Appointment, removal and resignation of auditors W&[}-E8<Y 审计人员的的任命、免职和辞职 56Q9RU(M UE4zmIq Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;C8'7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ak!l}d wL]7d3t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (ilU<Ht 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 Zy2@1-z6 |okS7.|IX Engagement letter U@$Kp>X 约定书(委托书) v%|()Z0 fDmGgD? 2. Planning and risk assessment 3AWNoXh 规划和风险评估 ]XEkQ J7R+|GTcx General principles oI9Jp` 一般原则 t
7D2k2x9 EQ&E C Plan and perform audits with an attitude of professional skepticism `jR;Rcz
C 持专业的怀疑态度计划和执行审计工作 ZFy>Z:&S, !m"(SJn" Audit risks = inherent risk ×control risk ×detection risk >= Hcw 审计风险=内在风险×控制风险×检查风险 CtwMMZXX3 ET4 C/nb
Risk-based approach wVD-}n1" 基于风险的办法 NQ$tQ#chd 8phcekh+ Understanding the entity and knowledge of the business 1!. CfQi 了解商业的实质和知识 w$*t.Q* C UOxx,V Assessing the risks of material misstatement and fraud y: @[QhV 评估材料错报和舞弊的风险 <o5+*X X]q,A5g Materiality (level), tolerable error IAbK]kA 重要性(级别),可容忍误差 FJ3Xeos4| _s./^B_w! Analytical procedures .IYE+XzV 分析程序 e.eQZ5n~q` 94L
P )n Planning an audit ]@bo; . 规划审计工作 9viQ<}K< u]P0:)tS. Audit documentation: working papers Zg%SE'kK 审计文件:工作底稿 ='=\!md ~SkdP7 ) The work of others m?hC!n> 其他机构的文件 .Ev i ;p%a!Im_< Rely on the work of experts }5^j08 依靠专家的工作 hQrO8T?2
xz YvD{> Rely on the work of internal audit /OaLkENgvf 依靠内部审计工作 @*W,Jm3Y FA\gz?h 3. Internal control 2E/#fX9!4 内部控制 "(ehf|%>% v"Bv\5f,Ys The evaluation of internal control systems =
wNul" 对内部控制系统的评估 6Gjr8 + oyW_!( Tests of control 4f~hd-z 控制测试 1tG,V%iCp d|5u<f5 Substantive procedures (time, nature, extent) 6sl*Ko[ 实质性程序(时间,性质,程度) <2w@5qL ?lCKZm.,(- Transaction cycles: revenue, purchases, inventory, etc.
L's_lC 交易周期:收入,采购,库存等。 ~DcX}VCm elXY*nt8h 4O[T:9mn0 4.Audit evidence T$13"?sr= 审计证据 *""'v
`bO+3Y'5 Obtain sufficient, appropriate audit evidence =x}27f%-Mg 获取足够、适当的审计证据 I'G$: GX ]t]s/;9]K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $Y][-8{t 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 vBQ|
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-8Z%5W` The audit of specific items J\XYUs 审计的具体项目
4`)B@< a;m-Vu! Receivables: confirmation R
H^8 "%\ 应收帐款:确认 eu~WFI %WHue Inventory: counting, cut-off, confirmation of inventory held by third parties oUR'gc : 存货:数量,减值,第三方持有存货的确认 25h.u>6@{ g
+p?J.+ Payables: supplier statement reconciliation, confirmation :<Y,^V( 应付帐款:供应商的申明一致,确认 IX;u +B <9YRSE[Ed Bank and cash: bank confirmation |eWlB\ x8 银行存款和现金:银行的确认 -uenCWF\# QNzI Auditing sampling om$)8'A,l 审计抽样 2 @Jw?+}vr Lm"a3
Nb 5.Review
$Ne$s 复核 z+&mMP`- f$9V_j-K+ Subsequent events )#Ea~>v 随后发生的事件 pUZe.S>G 8.Wf^j$+{
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` ~c,HE] B zS 18Kl Going concern _kl.zw% 持续关注 "n:z("Q* 0Z8K +,'! Management representations WMZ&LlB% 与管理层的交涉沟通 2 Q,e1'= wz31e!/ Audit finalization and the final review: unadjusted differences Uaog_@2n, 审核定稿和最后审查:未经调整的差异 5`*S'W}\> ` *x;&.&v 0Pu$1Fp 6. Reporting ^aN;M\ 报告 5Q,
#Co 学会计论坛bbs.xuekuaiji.com ?V"X=B2 Appendix l_FttN 附录 SaMg)s~B Audit procedure 4!,x3H' 审计程序 a,x-akZWf