1. Assurance engagements and external audit
保证约定和外部审计 S
Yd4 3PA bHRH2Ss Materiality, true and fair presentation, reasonable assurance LgXc}3 物质性,真实公平的描述,合理的保证 IHHL. gT >Lj0B%^EvM Appointment, removal and resignation of auditors _0dm?= 审计人员的的任命、免职和辞职 o0nd]"q? Y!s94#OaZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q ww* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a (RTb< [AkL6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .Qk T-12 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 y "6;O 0 F!.Z@y P Engagement letter E{x<P0 ; 约定书(委托书) ieuq9ah# 8AL`<8$ 2. Planning and risk assessment ?e( y/ 规划和风险评估 2GeJ\1k & -L$B
General principles f_v@.vnn. 一般原则 tNP>6F/ :"QR;O@ Plan and perform audits with an attitude of professional skepticism *UBukn 持专业的怀疑态度计划和执行审计工作 VRden>vKN ?5'E P|< Audit risks = inherent risk ×control risk ×detection risk `o|Y5wQ@ 审计风险=内在风险×控制风险×检查风险 v$~1{}iI5 <&JK5$l<
X Risk-based approach %S*<2F9
基于风险的办法 -;]m4R)z b>g&Pf#N! Understanding the entity and knowledge of the business pY@$N&+W 了解商业的实质和知识 ; '6`hZ J:W|2U=" Assessing the risks of material misstatement and fraud I_hus 评估材料错报和舞弊的风险 y,&'nk} (j<FS>## Materiality (level), tolerable error uBpnfIe 重要性(级别),可容忍误差 DpD19)ouy GZ=7)eJ~< Analytical procedures aE aU_f/ 分析程序 M9[52D!{ S +wy^x@@ Planning an audit v=m!$~ 规划审计工作 >-S? rXO ZVu_E.4. Audit documentation: working papers 4)Jtc2z7Z\ 审计文件:工作底稿 *Wbs{>&No zEM
c) The work of others Ygeg[S!7 其他机构的文件 t)qu@m?FZ) +lYo5\1= Rely on the work of experts @FNaCmBX 依靠专家的工作 69q#Zw[,, 6=pE5UfT Rely on the work of internal audit f%,Vplb 依靠内部审计工作 &,DZ0xA Zc!rL0T 3. Internal control PI G3kJ 内部控制 mYUR(*[ ]u5B]ZQn
A The evaluation of internal control systems 7C;oMh5 对内部控制系统的评估 }>93X0%r Fal##6B Tests of control KUD.hK. 控制测试 7!qO*r fk*I}pDx Substantive procedures (time, nature, extent) Yamu"# 实质性程序(时间,性质,程度) cMU"SO *;ehSg9 Transaction cycles: revenue, purchases, inventory, etc. SAVA6
64 交易周期:收入,采购,库存等。 ;OMR5KAz -s3q(SH s7d4)A% 4.Audit evidence ']bw37_U, 审计证据 0#G@F5; < I%|,KWM Obtain sufficient, appropriate audit evidence `{KdmWhW 获取足够、适当的审计证据
<(Rbu2_ zi^?9n), Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ApD`i+Y@ 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 +,Ud 3iS W(jOD,QMB The audit of specific items $,.XPK5Qu 审计的具体项目 1fH2obI~X P:#KBF;a Receivables: confirmation mOC<a7# 应收帐款:确认 88 &M8T'AP )FdS;] Inventory: counting, cut-off, confirmation of inventory held by third parties ""@kBY1C 存货:数量,减值,第三方持有存货的确认 ?S<`*O
+ h}y]Pt? Payables: supplier statement reconciliation, confirmation $ucDzf=o 应付帐款:供应商的申明一致,确认 wi/qI(O! JT p+&NS Bank and cash: bank confirmation NNxzZ!q! 银行存款和现金:银行的确认 Q 2>o+G ]*Cq'<h$ Auditing sampling ^qY?x7mx1 审计抽样 EJW}&e/ 29HyeLB@ 5.Review
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0[$ 复核 L9$`zc j.ZXLe~ Subsequent events h'nXV{N0 随后发生的事件 s'^sT=b 60R]Q H?_wsh4J hHk9O? 50CjH"3PZ` Going concern ,hOi5,|?L 持续关注 2EH0d6nt dw>1Ut{"3 Management representations Z8ds`KZM 与管理层的交涉沟通 *.6m,QqJ( h0&Oy52
Audit finalization and the final review: unadjusted differences r>ag(^J\ 审核定稿和最后审查:未经调整的差异 DJZ$M nN2huNTf: yNhRh>l 6. Reporting b~*CJ8Ad 报告 3UX6 Y]E3 学会计论坛bbs.xuekuaiji.com [Y4Wm? Appendix .*X=JFxl 附录 mpNS}n6 Audit procedure []$L"?]0uk 审计程序 TT oW>RP#