1. Assurance engagements and external audit
保证约定和外部审计 |Vz)!M A)n_ST0 Materiality, true and fair presentation, reasonable assurance .cs x"JC 物质性,真实公平的描述,合理的保证 "]]LQb$ U~ a\v8l~ Appointment, removal and resignation of auditors vPYHM2 审计人员的的任命、免职和辞职 aanS^t0 :~8@fEKb{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 06AgY0\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *Ts$Hj[ X+A@//,7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tUULpx.h 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 J Y8Rk= ]h`*w Engagement letter 6?M/71 约定书(委托书) 5"57F88Y1 (n B[aM 2. Planning and risk assessment >fP;H}S6 规划和风险评估 +fboTsp% H E%v0@ General principles :B5*?x 一般原则 hv#$Zo< TX$dxHSPK Plan and perform audits with an attitude of professional skepticism --l
UEo ~ 持专业的怀疑态度计划和执行审计工作 FNL
S=4 l59\Lo: Audit risks = inherent risk ×control risk ×detection risk AeEdqX) 审计风险=内在风险×控制风险×检查风险 (,o@/ -o L{jx'[C Risk-based approach Jb*QlsGd 基于风险的办法 -n|>U: iLBORT!; Understanding the entity and knowledge of the business ]}b 了解商业的实质和知识 BrSvkce 4bL *7bA Assessing the risks of material misstatement and fraud [sH3REE1h 评估材料错报和舞弊的风险 #|je m Ip7#${f5M Materiality (level), tolerable error YL|)`m0-^5 重要性(级别),可容忍误差
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Co(N8>1 Analytical procedures %JSRC<,a 分析程序 &D{!zF 6:%lxG Planning an audit H:hM(m0?q 规划审计工作 l+2NA4s \`~YW<D Audit documentation: working papers up['<Kt+a 审计文件:工作底稿 @R`6jS_gK Ua|iAD1 The work of others |Y}YhUI& 其他机构的文件 8k:^( kByF 5%9Uh'y# Rely on the work of experts 0^V<,CAV 依靠专家的工作 :t`W&z41 +j F|8 Rely on the work of internal audit dO2?&f
依靠内部审计工作 D<FQVdP ~x9J&*zxM 3. Internal control Hl%Og$q3 内部控制 D1-w>Y# :35h0;8+ The evaluation of internal control systems <?IDCOt ? 对内部控制系统的评估 XZk%5t|t 6|q"lS*$S Tests of control KxKZC}4m 控制测试 3,v/zcV g)Hsd0 Substantive procedures (time, nature, extent) N`I
XSE 实质性程序(时间,性质,程度) ?K pDEH~\ {9Qc\Ij Transaction cycles: revenue, purchases, inventory, etc. bf.+Ewb( 交易周期:收入,采购,库存等。 /f?;,Cy
I "4WnDd5" wxK71OH 4.Audit evidence p<dw C"z 审计证据 4$vUD1(' qh6b;ae\x Obtain sufficient, appropriate audit evidence ^kcuRJ0*$ 获取足够、适当的审计证据 z6M5'$\y m[y~-n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dL4VcUS. 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 j}
Svb1A cu?6\@cD The audit of specific items ZhCz]z~tj6 审计的具体项目 mz1m^p)~{ um$U3'0e Receivables: confirmation XN
t` 4$L 应收帐款:确认 `UzH *w@e Ygg+=@].@ Inventory: counting, cut-off, confirmation of inventory held by third parties (T2HUmkQ6 存货:数量,减值,第三方持有存货的确认 <astIu Au \ CcVk"/ Payables: supplier statement reconciliation, confirmation d!<>Fh^6, 应付帐款:供应商的申明一致,确认 @eBo7#Zr : I";&7C Bank and cash: bank confirmation lrHN6:x(Y4 银行存款和现金:银行的确认 Ag:/iB] e^\(bp+83
Auditing sampling 4IW90"uc 审计抽样 R6 ej Z-CA9&4Uh 5.Review
3`SH-"{j% 复核 )cQ KR4x0^ !X"nN9k Subsequent events (L4C1h_]9 随后发生的事件 7Tr '<(A J:uFQWxZ
) xV>Va8) >J;J&]Olf 2.);OFk+ Going concern p[WlcbBwT 持续关注 B(71
I; d/oD]aAEr Management representations &~.|9P/45 与管理层的交涉沟通 ;A"i.:ZT NA@Z$Gy Audit finalization and the final review: unadjusted differences G
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审核定稿和最后审查:未经调整的差异 :SN? t Wn;%B].I rFC9y o 6. Reporting + rN# 报告 vfc5M6Vm)< 学会计论坛bbs.xuekuaiji.com 7Y.yl F: Appendix $@{d\@U 附录 B[w.8e5 Audit procedure KTo}xLT
审计程序 rjfWty%6pX