1. Assurance engagements and external audit
保证约定和外部审计 x>yqEdR=o /)ZjI
W"| Materiality, true and fair presentation, reasonable assurance jHFjd' 物质性,真实公平的描述,合理的保证 Lce,]z\_ GV0\+A"vD Appointment, removal and resignation of auditors \@gV$+{9 审计人员的的任命、免职和辞职 v$y\X3)mB WqeWjI.2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uY]';OtG 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \p4*Q}t JW
D`} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b)diYsTH 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 N]P~`) C- YYG Engagement letter :zHSy&i` 约定书(委托书) _Xf1FzF+a Y~UuT8-c 2. Planning and risk assessment QVT0.GzR 规划和风险评估 '12m4quO JHxcHh General principles TGJz[N
y 一般原则 #{6VdWZ +^AdD8U Plan and perform audits with an attitude of professional skepticism iC#a+G*N_M 持专业的怀疑态度计划和执行审计工作
3f`Uoh+ vMzL+D2) Audit risks = inherent risk ×control risk ×detection risk 3r~8:F"g 审计风险=内在风险×控制风险×检查风险 Zu
x L2W v}DNeIh~ Risk-based approach fbApE 基于风险的办法 LphCx6f,X {]IY;cL Understanding the entity and knowledge of the business $O |Xq7dp 了解商业的实质和知识 *d8
%FQ $.tT Assessing the risks of material misstatement and fraud ozOc6 评估材料错报和舞弊的风险 W?
G4>zA =v3o)lU Materiality (level), tolerable error T!x/^ 重要性(级别),可容忍误差 upMs yLp( a!o%x Analytical procedures }R*%q 分析程序
.
U{}N%S k)+{Y v* Planning an audit 8(? &=>@ 规划审计工作 (Nzh1ul\} nk!uO^ Audit documentation: working papers /
B!j`UK 审计文件:工作底稿 Ox)<"8M ;1~ n
|IY The work of others *L<EGFP 其他机构的文件 E?]$Y[KJKs 'l
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#;{ Rely on the work of experts `C4(C4u 依靠专家的工作 |21VOPBS .nY}_& Rely on the work of internal audit &DW !$b 依靠内部审计工作 /R|?v{S1 1Ne;U/ 3. Internal control ~vYFQKrb 内部控制 ` 0@m, fhg
'4FO The evaluation of internal control systems 5]G%MB/|$ 对内部控制系统的评估 y_:{p5u z&9ljQ
iF Tests of control d\-*Fmp(S 控制测试 CL7_3^2qI 2?qT,pN Substantive procedures (time, nature, extent) o5]-Kuw` 实质性程序(时间,性质,程度) b|V<Kp e=##X}4zZ Transaction cycles: revenue, purchases, inventory, etc. E!X>
C^ 交易周期:收入,采购,库存等。 ?*
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i>_(: 4.Audit evidence *QN,w
BQ 审计证据 xsU%?"r MHp:".1 Obtain sufficient, appropriate audit evidence Lt~&K$t7~ 获取足够、适当的审计证据 `j3 OFC{7E papMC"<g$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8i^
./P 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 F^.]g@g.| [kkhVi5;A The audit of specific items &CQ28WG X 审计的具体项目 P\@kqf~pC %4R1rUrgt| Receivables: confirmation i\uj>;B 应收帐款:确认 ;0|:.q sMLXn]m Inventory: counting, cut-off, confirmation of inventory held by third parties vMY!Z1.* 存货:数量,减值,第三方持有存货的确认 M]%dFQ ;mI^J=V3 Payables: supplier statement reconciliation, confirmation rPr]f; 应付帐款:供应商的申明一致,确认 Pc?"H!Hkn bp" @p: Bank and cash: bank confirmation 97HI9R 银行存款和现金:银行的确认 b*tb$F 8_wh9 Auditing sampling e1b?TF@lz 审计抽样 ,yp#!gE~ s-I M 5.Review
ZJ+ad,?, 复核 w)&4i$Lk6 gKQs:25 Subsequent events #""T>+ 随后发生的事件 b{&'r~ T++q.oFc
wQ/.3V[ +2tFX ePq (.o Going concern |aU8WRq 持续关注 )n<p_vz @ G!Ir"Q Management representations W!"QtEJ, 与管理层的交涉沟通 <5Ll<0 I5QtPqB> Audit finalization and the final review: unadjusted differences a;Pn.@NVq 审核定稿和最后审查:未经调整的差异 '
-9=> 7K&Uu3m B1Pi+-t 6. Reporting __+8wC 报告 *:+ZEFMq 学会计论坛bbs.xuekuaiji.com M/lC&F( Appendix db_}][;.c 附录 pUqNB_ Audit procedure j( k%w
审计程序 /kw;q{>?o