1. Assurance engagements and external audit
保证约定和外部审计 Y_3YO2K] k>;r9^D Materiality, true and fair presentation, reasonable assurance W<N QUf[= 物质性,真实公平的描述,合理的保证 \
Q8q9|g?] VE"0VB. Appointment, removal and resignation of auditors ~uZLe\>K 审计人员的的任命、免职和辞职 K[a<
j X!ftm2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %3#I:>si 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NT9- j#V .'{6u;8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -kri3?Y, 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 }V#9tWW &T/q0bwd Engagement letter iLd"tn' 约定书(委托书) 6dR-HhF ~v(M6dz~vk 2. Planning and risk assessment {S" 规划和风险评估 '"fU2M<. M|E
2&ht General principles F;&fx( 一般原则 {9|$%4kRl qTa]th; Plan and perform audits with an attitude of professional skepticism >;&
V~q:di 持专业的怀疑态度计划和执行审计工作 OG?j6qhpl zmfRZ!Eh Audit risks = inherent risk ×control risk ×detection risk I%Po/+|+ 审计风险=内在风险×控制风险×检查风险 CbH T # %=mwOoMk0L Risk-based approach c>WpO Z, 基于风险的办法 +yP[(b/ #b"5L2D`y' Understanding the entity and knowledge of the business Rw
ao5l=x 了解商业的实质和知识 >5~Zr$ >?{iv1 Assessing the risks of material misstatement and fraud pGbFg& 评估材料错报和舞弊的风险 6v2RS <.7I8B7 Materiality (level), tolerable error B[/['sD 重要性(级别),可容忍误差 E%2!C/+B gC_s\WU Analytical procedures Aiks>Cyi23 分析程序 NtA|#"^ eYD9#y Planning an audit ZaUcP6[h 规划审计工作 Yr"!&\[oz \`Ph=lJO Audit documentation: working papers K'{W9~9Lq 审计文件:工作底稿 pW3)Y5/D {7![3`%7 The work of others Xv7U<q 其他机构的文件 }2BH_
2 2) /k`Na Rely on the work of experts 4z0R\t
jT 依靠专家的工作 WP%{{zR$ ahi57r[ Rely on the work of internal audit ofPF} 依靠内部审计工作 K7[AiU_I |!xfIR>=F 3. Internal control ++Ys9Y)*, 内部控制 rPo\Dz Ky'3z" The evaluation of internal control systems +Sd x8 Z5 对内部控制系统的评估 eA*Jfb 4Fr7jD,#k Tests of control msqxPC^I 控制测试 ;oY(I7 \Sq"3_m4T Substantive procedures (time, nature, extent) BudWbZ5>Ep 实质性程序(时间,性质,程度) WDoKbTv 7S dV%" Transaction cycles: revenue, purchases, inventory, etc. K5)yM @cq 交易周期:收入,采购,库存等。 =UB*xm%! GEe 0@q#YA [N+ m5{tT 4.Audit evidence az\<sWb# 审计证据 )ZgER[ L&DF,fWsF& Obtain sufficient, appropriate audit evidence fZw9zqg 获取足够、适当的审计证据 P+;CE|J`X 8=n9
hLhqo Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [ n0##/ 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 tkdBlG]! e$ XY\{
The audit of specific items n2jvXL
Jq 审计的具体项目 f- k|w%R@ 6HEqm>Yau Receivables: confirmation ;Txv-lfS 应收帐款:确认 y;{^Ln4{ n ,&/D Inventory: counting, cut-off, confirmation of inventory held by third parties
pT3X/ra 存货:数量,减值,第三方持有存货的确认
6=G~6Qu fd5ZaE#f Payables: supplier statement reconciliation, confirmation :~ZqB\>i 应付帐款:供应商的申明一致,确认 7|+|\7l# R%Ui6dCLo Bank and cash: bank confirmation ^6)GS%R 银行存款和现金:银行的确认 l\T!)Ql I9[1U Auditing sampling Uw2,o|=O 审计抽样 !^)wPmk tp
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5.Review
X6LhM 复核 4GU/V\e| Q)LXL.0h Subsequent events H[BD) 随后发生的事件 (B_7\}v|_ QQg8+{>
#gW /qJ hzT{3YtY2 kf%&d}2to Going concern P+)qE6\ 持续关注 D00G1:Ft(T K0EY<Ltq Management representations g.B%#bfg 与管理层的交涉沟通 ?a'6EAErC @uI? Audit finalization and the final review: unadjusted differences V=j-Um; 审核定稿和最后审查:未经调整的差异 ||-nmOy
{fGd:2dh C5O5S:|' 6. Reporting 0>,.c2), 报告 up\oWR: 学会计论坛bbs.xuekuaiji.com di6B!YQP Appendix s<[A0=LH 附录 KQG-2oW Audit procedure @s_3 0+ 审计程序 ~L-0~