1. Assurance engagements and external audit
保证约定和外部审计 t
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.gQo' Materiality, true and fair presentation, reasonable assurance }XCHoB 物质性,真实公平的描述,合理的保证 N}wi<P:*) n
5NkjhP~Z Appointment, removal and resignation of auditors dL<okw 审计人员的的任命、免职和辞职 AigL:4[ or/Y"\-! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \%9,<-~[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "sz)~Q'W5 M'D;2qo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h"KN)xi$ 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 TL+a_]3@ xtKWh`[& Engagement letter -^8gZk/(W 约定书(委托书) >?yaG= "A^9WhUpJ 2. Planning and risk assessment CD(2A,u)/ 规划和风险评估 -p`hevRr Z>Nr"7k General principles \>w[#4`m 一般原则 h\KQ{-Bl &C3J6uCm+ Plan and perform audits with an attitude of professional skepticism )'M<q,@<( 持专业的怀疑态度计划和执行审计工作 F ]\4< \$s<G|<P Audit risks = inherent risk ×control risk ×detection risk %;9f$:U 审计风险=内在风险×控制风险×检查风险 8ON$M=Ze$ `9eE139V=' Risk-based approach 6}2vn5 E// 基于风险的办法 38Lc|w IuTZ2~ Understanding the entity and knowledge of the business j& f-yc'i- 了解商业的实质和知识 a3
wUB M)6_Tal Assessing the risks of material misstatement and fraud M cE$=Vv 评估材料错报和舞弊的风险 wQ[~7 ,o ~f2H@# Materiality (level), tolerable error ~.mnxn 重要性(级别),可容忍误差 -G]\"ZGi Uf{cUY,j_ Analytical procedures r#rQ3&Vn 分析程序 GDP@M)~6* R3wK@D Planning an audit |h(!CFR 规划审计工作 ;JA2n\iP, (w?@qs! Audit documentation: working papers S0 M-$ 审计文件:工作底稿 }Gr5TDiV0\ S1wt>}w0$ The work of others 5NbI Vz 其他机构的文件 j/wG0~<kz x$I~y D Rely on the work of experts -ZH]i}$ 依靠专家的工作 8$
-Wz:X& 4VSIE"8e Rely on the work of internal audit =El.uBz{ 依靠内部审计工作 q
.nsGbl A1Mr 3. Internal control f8_5.vlw 内部控制 ,SuF1&4 O[3J Px The evaluation of internal control systems `,Q
uO 对内部控制系统的评估 T
Ll*gED @~'c(+<3 Tests of control rPkV=9ull, 控制测试 #JeZA0r5 KWCA9.w4q Substantive procedures (time, nature, extent) 0FsGqFt
实质性程序(时间,性质,程度) .RH}/D -4Zf0r1u Transaction cycles: revenue, purchases, inventory, etc. ]IXKoJUf 交易周期:收入,采购,库存等。 b\"JXfw cG6Q$ CspY+%3$ 4.Audit evidence j\f;zb?F 审计证据 *5sr\b4#S 8fTuae$^ Obtain sufficient, appropriate audit evidence jL^zS XQB 获取足够、适当的审计证据 nBjf
R2TuF tx}{E<\>$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k]`I3>/L 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 +dSe"W9
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M The audit of specific items +*a:\b"fx 审计的具体项目 pY!@w0. nORm7sa9 Receivables: confirmation 8<Asg2]6 应收帐款:确认 "X's>uM <w+K$WE { Inventory: counting, cut-off, confirmation of inventory held by third parties Cd#[b)d ?^ 存货:数量,减值,第三方持有存货的确认 ;VeC(^-eh6 zPWG^ Payables: supplier statement reconciliation, confirmation 7ml, 应付帐款:供应商的申明一致,确认 Tjn
cW/\Z r^n%PH< Bank and cash: bank confirmation [mJcc 银行存款和现金:银行的确认 )i0\U 0diQfu)Fi Auditing sampling c>:}~.~T 审计抽样 ,m{Zn"?kS \,!FL))yC 5.Review
qm4 Ejc< 复核 K:c5Yq^
h<4WY#Y Subsequent events `XB(d@% 随后发生的事件 0rxlN
[Yp &=nwb4 4M*UVdJ; `LVItP(GUM ]$KyZHj{ Going concern Ry,_%j3 持续关注 4gG&u33RrE MM3
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tq Management representations v2gK(&? 与管理层的交涉沟通 d2&sl(O k=Pu4:RF Audit finalization and the final review: unadjusted differences \kF}E3~+# 审核定稿和最后审查:未经调整的差异 Yl% Ra1 iS&fp[Th <@.f# 6. Reporting 3:&!Q*i; 报告 RvZi %) 学会计论坛bbs.xuekuaiji.com |F-_Y
R Appendix Bbz#$M!: 附录
k]u0US9/ Audit procedure dz5a! e
[ 审计程序 &1ASWllD