1. Assurance engagements and external audit
保证约定和外部审计 >av.pJ(> 2dF:;k k Materiality, true and fair presentation, reasonable assurance WaRYrTDv64 物质性,真实公平的描述,合理的保证 !bi}9w JrdH6Zg Appointment, removal and resignation of auditors ?~5J!|r# 审计人员的的任命、免职和辞职 *t+E8)qL
`b{.K, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s
*B-| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @GiR~bKZ S3k>34_%9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >%D=#}8l@ 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 Hf'yRKACj hoQ?8}r: Engagement letter 5E+k}S]M$ 约定书(委托书) r2*'5jk_ 3[jk}2R';p 2. Planning and risk assessment D@ji1$K 规划和风险评估 Um$a9S8b& h8yv:}XU* General principles d">Ya !W 一般原则
92k}ON oEWx9c{~$ Plan and perform audits with an attitude of professional skepticism ?Ze3t5Ll 持专业的怀疑态度计划和执行审计工作 Z)U#5|sf -0)
So Audit risks = inherent risk ×control risk ×detection risk LEJ7. 82 审计风险=内在风险×控制风险×检查风险 4D/mm(2
d$ )^&)f!f Risk-based approach RhJL`>W` 基于风险的办法 A_t<SG5
S %"7`xl Understanding the entity and knowledge of the business Ik#>6 了解商业的实质和知识 h ,@x5q>g Kup-O
u, Assessing the risks of material misstatement and fraud ^j2:fJOU# 评估材料错报和舞弊的风险 H\kqmPl& BX),U Materiality (level), tolerable error y(RbW_
? 重要性(级别),可容忍误差 Hc@Z7eQ3^ B%Yb+M&K Analytical procedures ~X;(m<f2 分析程序 Ej1
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Planning an audit dBG]J18 规划审计工作 )N-+,Ms !UUh7'W4u Audit documentation: working papers O'."ca]:5 审计文件:工作底稿 MjU>qx:: IBVP4&}x$ The work of others $ZDh8
*ND 其他机构的文件 7l Aa6"Y68 eT+MN` Rely on the work of experts 9wK
z p 依靠专家的工作 B`hxF(_p/ |y%pP/;&! Rely on the work of internal audit "`:#
sF9S 依靠内部审计工作 ,`|KNw5 ,XP9NHE 3. Internal control CSU> nIE0 内部控制 &TbnZnv Qb# S)[6s+ The evaluation of internal control systems O!f*
@ 对内部控制系统的评估 Ro:-u7q U(./LrM05 Tests of control c_^H;~^rL 控制测试 `T9<}&=! 7*XG]=z/ Substantive procedures (time, nature, extent) PfrW,R~r 实质性程序(时间,性质,程度) l!i B
-?'u 72-@!Z0e Transaction cycles: revenue, purchases, inventory, etc. Y,mH ] 交易周期:收入,采购,库存等。 uR
"]w7= _k+Bj.L 0t4i'?? 4.Audit evidence 1 *-58N* 审计证据 YgWnPp ^U_jeAuk8[ Obtain sufficient, appropriate audit evidence ?qK:P 获取足够、适当的审计证据 `ZefSmb <1jiU%!w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5?vIkf 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [=E<iPl OC\C^Yh*U The audit of specific items :,VyOmf 审计的具体项目 ZRxB" a' FySK& Receivables: confirmation BLJ-'8G 应收帐款:确认 jA]xpf6} ac&tpvij Inventory: counting, cut-off, confirmation of inventory held by third parties /|DQ_<* 存货:数量,减值,第三方持有存货的确认 x`e
YC i b'{D4/ Payables: supplier statement reconciliation, confirmation "{0kg'fU 应付帐款:供应商的申明一致,确认 z(%Zji@!N etDB|(,z Bank and cash: bank confirmation |]]fcJOBP 银行存款和现金:银行的确认 X>wQYIi
a,tP.Xsl Auditing sampling d~_OWCg` 审计抽样 ):[[Ch_ 3?}SXmA'@ 5.Review
i/Hi 复核 _88~uYG ! 9N%=6\ Subsequent events
^Ta"Uk' 随后发生的事件 Z2 @&4_P <St`"H }gn0bCJy @O(\TIg `150$*K&B Going concern Z3/ zUtgs 持续关注 5s|gKM ;}PL/L$L6; Management representations e'?(`yW> 与管理层的交涉沟通 GS^4tmc =Vv{ td Audit finalization and the final review: unadjusted differences ~lL($rE 审核定稿和最后审查:未经调整的差异 I'j?
T. OL=b hZ ]Lh\[@#1f 6. Reporting O|/tRkDMP{ 报告 bC{~/ JP 学会计论坛bbs.xuekuaiji.com @GV^B'}* Appendix aD:+,MZ 附录 > w'6ZDA*X Audit procedure LSs={RD2+p 审计程序 - t+Mh.