1. Assurance engagements and external audit
保证约定和外部审计 R Oc`BH= =f1B,%7G+5 Materiality, true and fair presentation, reasonable assurance \or G63T: 物质性,真实公平的描述,合理的保证 PRB{VC<k 4!#a3=_ Appointment, removal and resignation of auditors 'ZP)cI:+X 审计人员的的任命、免职和辞职 ;V5yXNQ dy>!KO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )G1P^WV4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 en*d/>OVJ E?)656F[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^tH#YlV4>9 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 :6{`~= nBItO~l Engagement letter n_nl{ 约定书(委托书) 'gso'&Uaj [KJ
q 2. Planning and risk assessment I+(/TP 规划和风险评估 ^W?Z #Q"O4 b:8 General principles :G5uocVk 一般原则 8,"yNq vZj`| Plan and perform audits with an attitude of professional skepticism 28.~iw 持专业的怀疑态度计划和执行审计工作 ;]sYf BX+.0M
Audit risks = inherent risk ×control risk ×detection risk t.Nb?/ 审计风险=内在风险×控制风险×检查风险 XT>.`, sv 0k,-; j, Risk-based approach ,XkGe 基于风险的办法 %
ps$qB' {a(&J6$VE Understanding the entity and knowledge of the business (la[KqqCO 了解商业的实质和知识 rQ`i8GF 5ExDB6Bx@y Assessing the risks of material misstatement and fraud ]b/S6oc6 评估材料错报和舞弊的风险 4LH[4Yj?` cD|Htt" Materiality (level), tolerable error b</9Ai= 重要性(级别),可容忍误差 ``VW;l{ 2d>hi32I Analytical procedures 4NN$( S-W 分析程序 2i{cQ96 Gq<X4C#| Planning an audit 2{Vcb 规划审计工作 }~K`/kvs 7JJ/D4uT Audit documentation: working papers &fa5laJb 审计文件:工作底稿 ]i<[d, #>=j79~ The work of others ?S$i?\Qh 其他机构的文件 gD`>Twa&6 Vwk #qgnX Rely on the work of experts w;UqEC V 依靠专家的工作 a,
Q#Dk 8mT M$#\ Rely on the work of internal audit SP* fv` 依靠内部审计工作 j]|U tVrY3)c 3. Internal control 2%RNq<{Z_ 内部控制 gKLyL]kAGz j>uj=B@ The evaluation of internal control systems k3?rp`V1 对内部控制系统的评估 2*"Fu:a"`I [r+ZE7$2b" Tests of control *]hBGr#6 控制测试 40E#JF# ;9o;r)9~ Substantive procedures (time, nature, extent) )^||\G 实质性程序(时间,性质,程度) p'7*6bj1 ~x#w<0e> Transaction cycles: revenue, purchases, inventory, etc. i%e7LJ@5AW 交易周期:收入,采购,库存等。 oi}i\:
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D 4.Audit evidence q9w~A-Oh`1 审计证据 ^7zu<lX 1f",}qe; Obtain sufficient, appropriate audit evidence !Z
VU,b> 获取足够、适当的审计证据 <)+y=m\eJ ljl^ GFo Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K\"R&{+= 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 gs!(;N\j| A_Frk'{qhB The audit of specific items T\~x.aH`^ 审计的具体项目 2'=T[<nNB
;7N{^"r Receivables: confirmation ()&~@1U 应收帐款:确认 O G<,- 7 @(r/dZc Inventory: counting, cut-off, confirmation of inventory held by third parties 6aM*:>C" 存货:数量,减值,第三方持有存货的确认 )95f*wte Y0eE-5F, Payables: supplier statement reconciliation, confirmation V#VN%{ 应付帐款:供应商的申明一致,确认 87hq{tTs] cGjPxG; Bank and cash: bank confirmation %p%%~ewmx 银行存款和现金:银行的确认 F:x [ dOa%9[ Auditing sampling :
]C~gc 审计抽样 (vT+IZEI >EY3/Go> 5.Review
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5?F 复核 A}eOFu`
jy-{~xdg[ Subsequent events vWAL^?HUP 随后发生的事件 I`NjqyTW 8WnwQ%;m? J2:y6kGj> j?'GZ d"B bhniB@< Going concern '],J$ge 持续关注 9a8cRt6knO #%DE; Management representations t.mVO]dsj 与管理层的交涉沟通 / m=HG^! x7O-Y~[2 Audit finalization and the final review: unadjusted differences 21"1NJzP 审核定稿和最后审查:未经调整的差异 |1j["u1 dAuJXGo s{1sE)_ 6. Reporting 1I:+MBGin 报告 ;^Dpl'v%\ 学会计论坛bbs.xuekuaiji.com wmTb97o Appendix ob8qe,_' 附录 h$2</J" Audit procedure 0Vx.nUQ 审计程序 EN/,5<S<,[