1. Assurance engagements and external audit
保证约定和外部审计 dOFD5}_ 0.TaXbi Materiality, true and fair presentation, reasonable assurance e}hmS 1>H 物质性,真实公平的描述,合理的保证 )G~w[
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4R: Appointment, removal and resignation of auditors x79Ha, 审计人员的的任命、免职和辞职 cxIk<&i~( -' g*^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v&a4^s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bN$r k| +Q$h ]^>~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TX=yPq 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 X5LBEOG _P?s' HH Engagement letter [F!Y%Zp
约定书(委托书) }e2VY
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+;4p 2. Planning and risk assessment ":a\z(*t 规划和风险评估 i4JqT \q bKg8rK u General principles /!h;c$
一般原则 zk-.u}RBFG js iSg/ Plan and perform audits with an attitude of professional skepticism ,#M Cn 持专业的怀疑态度计划和执行审计工作 Hso|e?Z LUB${0BrA Audit risks = inherent risk ×control risk ×detection risk (T`E!A0I\? 审计风险=内在风险×控制风险×检查风险 ;X*cCb`h wLK07e( Risk-based approach A,sr[Pa@ 基于风险的办法 .<@8gNm3 [8tL"G6s Understanding the entity and knowledge of the business _SW3_8SuM. 了解商业的实质和知识 C8
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A8c Zm6{n' Assessing the risks of material misstatement and fraud Tg!m`9s+ 评估材料错报和舞弊的风险 I(S`j[U :oJ=iB'Zc Materiality (level), tolerable error If\fLhM 重要性(级别),可容忍误差 SkmT`*v@ ^0/j0]O Analytical procedures `
,SiA-3* 分析程序 v`M3eh@$A d_IAs Planning an audit Y "/]|'p 规划审计工作 "'D=,* +E{|63~q Audit documentation: working papers O)[1x4U 审计文件:工作底稿 8ji_#og 30SW\@
The work of others 9I4K
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Rely on the work of experts "1%5, 依靠专家的工作 DQr Y*nH 3.*8)NW Rely on the work of internal audit #3gp6*R 依靠内部审计工作 XCBL}pNkR A<??T[ 3. Internal control CL
UW!F 内部控制 @0/+_2MH- YB2VcF.LU The evaluation of internal control systems ^zQ/mo,Z 对内部控制系统的评估 "$YJX1u3 =w{Z@S(ukz Tests of control m)'=G%y 控制测试 wY[+ZT ^SF&=NpV Substantive procedures (time, nature, extent) w|K'M?N14 实质性程序(时间,性质,程度) R8a3
1& ` 2V19s] Transaction cycles: revenue, purchases, inventory, etc. G$F<$ 交易周期:收入,采购,库存等。 @eKec1< !
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Ezd_`_@R 4.Audit evidence wNpTM8rfU# 审计证据
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/} b03 Obtain sufficient, appropriate audit evidence :&V h? 获取足够、适当的审计证据 #_^Lb]jkM G}b]w~ML~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YUtC.TR1 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 4NheWM6 5YeM%%-S The audit of specific items
3KlbP 审计的具体项目 i:Y^{\Z?V iJ1"at Receivables: confirmation $5aV:Z3P 应收帐款:确认 !>..Q)z k@ RDvn Inventory: counting, cut-off, confirmation of inventory held by third parties _E@2ZnD2 存货:数量,减值,第三方持有存货的确认 n|9-KTe7|* {?}E^5Z*g Payables: supplier statement reconciliation, confirmation Z>:NPZODf 应付帐款:供应商的申明一致,确认 xr4*{v zPn+V7F Bank and cash: bank confirmation ls\WXCH 银行存款和现金:银行的确认 iT3BF"ZqBO tdBm
(CsN Auditing sampling GfoLae 审计抽样 {FeDvhv Y!-M_v / 5.Review
_.tVSVp 复核 #+ 0M2Sa fphv Subsequent events jS]ru-5. 随后发生的事件 /M1ob: m JVvs-bK5 +~m46eI ?uzRhC_)! )WNzWUfn=z Going concern HSjlD{R 持续关注 V,lOt4b deBY5| Management representations 9UdM`v)( 与管理层的交涉沟通 =upeRY@u5 X9v.1s, Audit finalization and the final review: unadjusted differences -;s| 审核定稿和最后审查:未经调整的差异 Qp)v?k ] @Q)OGjaq ky
R:[+je 6. Reporting PS)4 I&;U 报告 ! E<[JM 学会计论坛bbs.xuekuaiji.com Ec3}_` Appendix \(?rQg@
U 附录 $O&b`` Audit procedure fx41,0;gZq 审计程序 B nFw
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