1. Assurance engagements and external audit
保证约定和外部审计 '`9%'f) KbXbT Materiality, true and fair presentation, reasonable assurance @bc[
eas 物质性,真实公平的描述,合理的保证 hU 9\y dVPq%[J2 Appointment, removal and resignation of auditors a3Z:C!|O' 审计人员的的任命、免职和辞职 RP,A!pa@ P4hZB_.= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &/sGh0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i/5y^
P#w}3^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g Cg4;b6g 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 Y0 @'za^y j|&{e91,? Engagement letter u+I3IdU3 约定书(委托书) "|(rVj= f<g>dQlE 2. Planning and risk assessment l. XknF 规划和风险评估 \R6;Fef 4kWg>F3 General principles I~d#p ]> 一般原则 uo]Hi^r.l Oyi;bb<# Plan and perform audits with an attitude of professional skepticism Sg/:n,68 持专业的怀疑态度计划和执行审计工作 '9IP; bc
`UA Audit risks = inherent risk ×control risk ×detection risk 0\?_lT2 审计风险=内在风险×控制风险×检查风险 8T8pAs0
p R#"U/8b>z Risk-based approach U(rr vNt:t 基于风险的办法 6.7`0v?,n 0$n8b/%. Understanding the entity and knowledge of the business TrSN00 了解商业的实质和知识 ATKYjhc _ Bv2z4D4f+ Assessing the risks of material misstatement and fraud ^t\kLU 评估材料错报和舞弊的风险 ybD{4&ZE R2Twm!1 Materiality (level), tolerable error HF*j`} 重要性(级别),可容忍误差 u&1j>`~qJ mgJShn8] Analytical procedures <{$ev&bQ 分析程序 s$f+/Hs 1bV 2 Planning an audit _ff
=B 规划审计工作 "WF(
6z# j~+[uzW98 Audit documentation: working papers "2)+)Db
审计文件:工作底稿 E\{^0vNc |HaU3E*R The work of others F3kC"H 其他机构的文件 UI|v/(_^F =?meO0]y Rely on the work of experts MILIu;[{#r 依靠专家的工作 w o-O_uZB qWRNHUd Rely on the work of internal audit anHBySI3 依靠内部审计工作 - XE79 fQ -D!#W%y8 3. Internal control [<#<:h&\ 内部控制 uS!
35{.> Q3B'-BZe The evaluation of internal control systems j[$B\H 对内部控制系统的评估 _Vdb? K$MJ#Zx^ Tests of control tx:rj6-z 控制测试 Rz<d%C;R pRQfx^On Substantive procedures (time, nature, extent) zCK y`u. 实质性程序(时间,性质,程度) naec"Kut &[?u1qQ%o Transaction cycles: revenue, purchases, inventory, etc. 8w{#R{w 交易周期:收入,采购,库存等。 09}f\/ ]C}u-B746 GibggOj2Q, 4.Audit evidence AmT|%j&3 审计证据 l}2%?d ]wkSAi5z* Obtain sufficient, appropriate audit evidence T+AlcOP 获取足够、适当的审计证据 \3n{w
68&6J's; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /(hP7_]`2 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 ^7ea6G" nLFx/5sL The audit of specific items >gX0Ij#G 审计的具体项目 F:*[ z:ru68 Receivables: confirmation 2fj0
I 应收帐款:确认
M`9orq< U:mq7Rd8 Inventory: counting, cut-off, confirmation of inventory held by third parties \U)2
Tg 存货:数量,减值,第三方持有存货的确认 ~uhyROO,G" e'/ Payables: supplier statement reconciliation, confirmation jm#d7@~4 应付帐款:供应商的申明一致,确认 y~]IVl" [#hl}q(P# Bank and cash: bank confirmation s0XRL1kWr 银行存款和现金:银行的确认 p:[`%<j0 X%4uShM Auditing sampling qrkRD*a 审计抽样 .
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5.Review
E]u'MX 复核 CfkNy[}= 5O;a/q8" Subsequent events SCfkv|hO 随后发生的事件 |g?/~%7 rB.=f[aX[ ~`G;=ITo
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/ ctc`^#q Going concern )F%wwc^r 持续关注 ? !oVf>
e~t}z_>F Management representations }QWTPRn 与管理层的交涉沟通 K+h9bI/Sf 8zCGMhd Audit finalization and the final review: unadjusted differences +c]N]?k& 审核定稿和最后审查:未经调整的差异 7'{Yz MUCJ/GF* Z5*(W;; 6. Reporting j^aQ>(t(9 报告 VeN&rjc 学会计论坛bbs.xuekuaiji.com Zeme`/aBb Appendix l# !@{ < 附录 9aF.. Audit procedure *&hXJJ[+ 审计程序 ^EuyvftZ