1. Assurance engagements and external audit
保证约定和外部审计 YN=dLr([< "-y2En Materiality, true and fair presentation, reasonable assurance !b !C+ \v 物质性,真实公平的描述,合理的保证 4yZ'+\ +I T9s$IS , Appointment, removal and resignation of auditors $0-}|u]5U 审计人员的的任命、免职和辞职 dz3KBiq PIZnzZ@Z; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \+?>KpE,b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n;Nr[hI {S9't;%] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \(4"kY_= 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 a\K__NCrX G,{=sFX Engagement letter +*W9*gl 约定书(委托书) S.: m$s a
{4Wg: 2. Planning and risk assessment xJ-(]cO' 规划和风险评估 FW~{io]n qOIVuzi* General principles gAVD-]` 一般原则 5{#s<%b. T+B8SZw#}! Plan and perform audits with an attitude of professional skepticism /;{L~f=et) 持专业的怀疑态度计划和执行审计工作 0+u>"7T 4LW~ Audit risks = inherent risk ×control risk ×detection risk 62MQ+H 审计风险=内在风险×控制风险×检查风险 }Q@~_3,UJ *Mb'y d/| Risk-based approach 6}VFob#h8 基于风险的办法 1Wiz0X/ \98N8p;,I Understanding the entity and knowledge of the business 3SI0etVr 了解商业的实质和知识 v??$z#1F3 5W$Jxuyqj Assessing the risks of material misstatement and fraud .Z#/%y3S 评估材料错报和舞弊的风险 qHtIjtt[q 9gglyoZ% Materiality (level), tolerable error *_7/'0E(3 重要性(级别),可容忍误差 >2=
Y 35j RWX!d54& Analytical procedures l}r 9kS 分析程序 y
?P`vHf e6bh,BwgQq Planning an audit cx ("F/Jm 规划审计工作 hgzNEx%^q {jH'W)nR Audit documentation: working papers m
OE!`fd 审计文件:工作底稿 CJ7S5 ,I ][ The work of others aC%Q.+-t
其他机构的文件 aEh9za 8e^u KYR< Rely on the work of experts Lis>Qr 依靠专家的工作 bo(w$&
VW ?L0k|7 Rely on the work of internal audit !s?SI=B8 依靠内部审计工作 0
x' d^ sHMO9{[7H 3. Internal control RgW#z-PZF 内部控制 )B)f`(SA"< c8Ud<M . The evaluation of internal control systems RgL>0s 对内部控制系统的评估 MB $aN': 6y1\ar(A Tests of control gujP{Z 控制测试 .G
vk5Wn )7[#Ti Substantive procedures (time, nature, extent) Ir5|H|b< 实质性程序(时间,性质,程度) S D{ )Sq PB7-`uz Transaction cycles: revenue, purchases, inventory, etc. QxGcRlpLK 交易周期:收入,采购,库存等。 R dwt4A+ y Vm>Pj6 h3&|yS| 4.Audit evidence deV
nAu = 审计证据 s,8zj<dUv K1BBCe Obtain sufficient, appropriate audit evidence J|DZi2o 获取足够、适当的审计证据 %>_6&A{K,d u%+k\/Scp. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )7.DF|A 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 P\<:.8@$S 3)6- S The audit of specific items V $w
lOMp 审计的具体项目 1JfZstT s.Bb@Jq Receivables: confirmation vNrn]v=|}7 应收帐款:确认 VN`fZ5*d~ H,5]w\R6\ Inventory: counting, cut-off, confirmation of inventory held by third parties +egwZ$5I 存货:数量,减值,第三方持有存货的确认 7pciB}$2 3X1 1Gl Payables: supplier statement reconciliation, confirmation V+y"L>K 应付帐款:供应商的申明一致,确认 Iz#4!E|< `OWHf?t: Bank and cash: bank confirmation {,+c 银行存款和现金:银行的确认 M<n'ZDK`W ^]D1
': Auditing sampling h=:/9O{H 审计抽样 dXQ C}JA
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G$MEVfd" 复核 F]UH\1 wW1\{<hgr Subsequent events c$71~|-[ 随后发生的事件 1ONkmVtL
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% 持续关注 @v2ko5 3oMHy5 Management representations ^N|8
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&s Audit finalization and the final review: unadjusted differences cPNc$^Y 审核定稿和最后审查:未经调整的差异 [K\b"^=< ?SElJ?Z M?%x=q\< 6. Reporting >20
dK 报告 ektU,Oo 学会计论坛bbs.xuekuaiji.com 'u;O2$ Appendix Wu/#}Bw# 附录 w,FPL&{ Audit procedure |&rCXfC 审计程序 R=LiB+p