1. Assurance engagements and external audit
保证约定和外部审计 3)Wi?
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eZMn Materiality, true and fair presentation, reasonable assurance kG:uXbUI' 物质性,真实公平的描述,合理的保证 d_-{-@ GCkc[]2p Appointment, removal and resignation of auditors XTXRC$B 审计人员的的任命、免职和辞职 mrS:||,_ *.8@hPy Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TGY^,H>J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %AF~Ki .ss/E
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B
!jT@b{ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 bP`yLz K)`,|q* \ Engagement letter <2HI. @^ 约定书(委托书) 9mIq9rQ|* W1w)SS 2. Planning and risk assessment -^Baxkq(YM 规划和风险评估 J'sVT{@GS q%]0%S? General principles 5lu620o 一般原则 M@[{j Ie`kzssM Plan and perform audits with an attitude of professional skepticism X8~cWW 持专业的怀疑态度计划和执行审计工作 I@08F g|a2z_R Audit risks = inherent risk ×control risk ×detection risk Jk!}z+X'A 审计风险=内在风险×控制风险×检查风险 }Gqx2 )H (x2I*<7P Risk-based approach 7[[XNJP 基于风险的办法 m/5:-xL31
Ratg!l|'- Understanding the entity and knowledge of the business fT!n*;h 了解商业的实质和知识
BI?M/pIm CP)x; Assessing the risks of material misstatement and fraud `r
&IA 评估材料错报和舞弊的风险 3ybEQp9 Y .Na9&-( Materiality (level), tolerable error Q+*o- 重要性(级别),可容忍误差 w^sM,c5d 8p }E Analytical procedures X!2/cgU7 分析程序 \::<]
]7}2"?J4v Planning an audit 1tHTjEG4^3 规划审计工作 A_6b 4T ]i3 2-8% Audit documentation: working papers ~T7\lJ{%G 审计文件:工作底稿 qiV#T+\ ):E4qlB The work of others u* G|TF 其他机构的文件 m*tmmP4R *q{/`Z{wy Rely on the work of experts h`F8GNx( 依靠专家的工作 ZC'(^liAp GxL5yeN@( Rely on the work of internal audit :PuJF`k 依靠内部审计工作 ;?"2sS!AHQ ;>{BK, 3. Internal control !run3ip`Z 内部控制 BY.'0,H=k W]{mEB The evaluation of internal control systems Gt{~u^< 对内部控制系统的评估 tbrjTeC
3#}5dO Tests of control ^P
>; % 控制测试 >_XRh SE&J)Sj] Substantive procedures (time, nature, extent) /xj^TyWM 实质性程序(时间,性质,程度) JL45!+ Q9=X| Transaction cycles: revenue, purchases, inventory, etc. }A;
J-7g6 交易周期:收入,采购,库存等。 h lD0^8S fmILkXKz z@iu$DZ 4.Audit evidence y[BUWas( 审计证据 Q"n|<!DN D6@c& Obtain sufficient, appropriate audit evidence zL$$G, 获取足够、适当的审计证据 ^noKk6Aaa pwU
l&hwte Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E+k#1c|v$ 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 PB*mD7" fl*]ua The audit of specific items xhLVLXZ9 审计的具体项目 4Z5ZV! |fkz=*rn Receivables: confirmation ?(UeWLC# 应收帐款:确认 a[bu{Z]% {0
d/; Inventory: counting, cut-off, confirmation of inventory held by third parties o Mk6ZzZ,> 存货:数量,减值,第三方持有存货的确认 MgyV{` CqOvVv Payables: supplier statement reconciliation, confirmation U<QO@5 应付帐款:供应商的申明一致,确认 PRcW}"m]Qg J24<X9b Bank and cash: bank confirmation b"n0Yk1 银行存款和现金:银行的确认 b7 %Z~ + pTc2z Auditing sampling
MgkeD 审计抽样 NK.
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5.Review
S) ZcH 复核 E0]B=- |tF:]jnIt Subsequent events 31v0V:
j 随后发生的事件 1{{z[w# PoTJ
4z |#G.2hMFr <=2\xJfxB Tl>D=Vnhh Going concern 30 e>C 持续关注 VJquB8?H
y}Ji( q~ Management representations k'Is]=3 与管理层的交涉沟通 P]w5`aBM &-M>@BMy Audit finalization and the final review: unadjusted differences L|O[u^ 审核定稿和最后审查:未经调整的差异 VrDSN ;>YLL}]j WrJgU&H{ 6. Reporting =Ts2a"n 报告 t&m8 V$Q 学会计论坛bbs.xuekuaiji.com jFS])",\i Appendix ,=!_7'm 附录 |hHj7X<?k Audit procedure U4`6S43ki 审计程序 xv|?;Zf6w