1. Assurance engagements and external audit
保证约定和外部审计 <'u'#E@"sl 2/?|&[ Materiality, true and fair presentation, reasonable assurance Nn6%9PX_) 物质性,真实公平的描述,合理的保证 -?\D\\+t J.a]K[ci Appointment, removal and resignation of auditors :WEDAFq0 审计人员的的任命、免职和辞职 5pX6t W/N7vAx X Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mH(:?_KrS- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W9&=xs6 UMi~14& ; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Gv&V|7-f0 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 k$Vl fQ'+ +A+)=/i
; Engagement letter Uo49*Mr 约定书(委托书) 3]hWfj1m2 Ry&6p>- 2. Planning and risk assessment Wwo0%<2y 规划和风险评估 u8^lB7!e/ [E_9V%^ General principles 4+n\k 一般原则 _c07}aQ ], TeQV?ZQ#} Plan and perform audits with an attitude of professional skepticism rv;3~'V 持专业的怀疑态度计划和执行审计工作 y =@N|f! GgU/!@ Audit risks = inherent risk ×control risk ×detection risk _1^'(5f$ 审计风险=内在风险×控制风险×检查风险 f);FoVa6 Ri'n Risk-based approach +ZYn? #IQ 基于风险的办法 )oZ dj` =4!mAo} Understanding the entity and knowledge of the business KvSG; 了解商业的实质和知识 |Tw~@kT@ K3C <{#r Assessing the risks of material misstatement and fraud ]9-\~Mwh 评估材料错报和舞弊的风险 bt *k.=p }Z>)DN=+ Materiality (level), tolerable error M5B# TAybC 重要性(级别),可容忍误差 ]n~V!hl?A }]TxlSp!; Analytical procedures t^HRgY'NjM 分析程序 1YA% -~ IV-{ve6 Planning an audit X&zis1A< 规划审计工作 Rcv9mj]l $>gFf}#C Audit documentation: working papers DI vHvFss 审计文件:工作底稿 a.'*G6~Qgw
c> af The work of others 0x7'^Z>-oe 其他机构的文件 8MBAtVmy -&f$GUTJ Rely on the work of experts (hsl~Jf 依靠专家的工作 d-m7}2c @x1-!
~z# Rely on the work of internal audit R+| h w; 依靠内部审计工作 PFR:>^wK2 v=k$A 3. Internal control =43auFY-P 内部控制 mmsPLv6 ]4{H+rw The evaluation of internal control systems l0]
EX>"E 对内部控制系统的评估 D$N/FJ8|G 'yth'[ Tests of control j|n R"! 控制测试
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-T+ Substantive procedures (time, nature, extent) !BI;C(,RL 实质性程序(时间,性质,程度) S'14hk< JRFtsio* Transaction cycles: revenue, purchases, inventory, etc. `6YN3XS 交易周期:收入,采购,库存等。 zQA`/&=Y zzz3Bq~ -8Xf0_ 4.Audit evidence 9l,oP? 审计证据 y]imZ4{/ -&;TA0~; Obtain sufficient, appropriate audit evidence t
Pf40`@ 获取足够、适当的审计证据 k8Xm n6X f5k6`7Vj] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nm+s{ 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 8f7>?BUS, G
j1_!.T The audit of specific items z=FZiH 审计的具体项目 /> Nt[o[r \1`O_DF~o Receivables: confirmation .o8t+X'G 应收帐款:确认 KgG4*< V:2
7)]q Inventory: counting, cut-off, confirmation of inventory held by third parties 4=.so~9odX 存货:数量,减值,第三方持有存货的确认 Wf<LR3 !
+ njS Payables: supplier statement reconciliation, confirmation >MK98(F 应付帐款:供应商的申明一致,确认 B:QHwzd w:l
"\Tm Bank and cash: bank confirmation s7EinI{
^ 银行存款和现金:银行的确认 TKjFp% BC]?0 U Auditing sampling m3ff;, 审计抽样 .G^YqJ 4 }i2V.tVB- 5.Review
fQ98(+6 复核 -F92 -jBM4 Jl<2>
@ Subsequent events xCKRxF 随后发生的事件 *qMY22X Gy)@Is9 smLQS+UE [:V$y1 +*^H#|! Going concern tjnIN?YT 持续关注 };g"GNy Jo}eeJ;k Management representations x`?3C"N:< 与管理层的交涉沟通 ZC}QId fAmz4
Audit finalization and the final review: unadjusted differences c|1&lYal; 审核定稿和最后审查:未经调整的差异 Q,9oKg j7c3(*Pl i LAscb 6. Reporting X7wKy(g 报告 W%)Y#C 学会计论坛bbs.xuekuaiji.com s@DLt+ O5 Appendix 'QIqBU'~ 附录 fX+
O[j Audit procedure frQ{iUx 审计程序 6&-(&(
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