1. Assurance engagements and external audit
保证约定和外部审计 R{4^t97wH{ 6-
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[HF Materiality, true and fair presentation, reasonable assurance YqD=>P[O 物质性,真实公平的描述,合理的保证 2W(s(-hD /62!cp/F/D Appointment, removal and resignation of auditors w"F
9l 审计人员的的任命、免职和辞职 y7 cl_ rK "cGk)s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .sW|Id ) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Es`Px_k F<1fX 7c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nAato\mM 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 <}Vrl`?h octL"t8w Engagement letter dFc':| 约定书(委托书) sdrfsrNvB- '
BxX0 2. Planning and risk assessment ]q[D>6_ 规划和风险评估 GA)`-*.R 8`{:MkXP General principles aKDKm
Hd 一般原则 B@))8.h] 2.y-48Nz Plan and perform audits with an attitude of professional skepticism kazzVK5x 持专业的怀疑态度计划和执行审计工作 u
Mv,zO5 8d{0rqwNE Audit risks = inherent risk ×control risk ×detection risk U>SShpmZA 审计风险=内在风险×控制风险×检查风险 @4C% +- E=Bf1/c\ Risk-based approach *a^(vo 基于风险的办法 #z%fx
=I5>$}q_&, Understanding the entity and knowledge of the business ~=LE0. 3[ 了解商业的实质和知识 W
i.&e Lb-OsKU Assessing the risks of material misstatement and fraud >|=ts 评估材料错报和舞弊的风险 5;WH:XM Z\rwO>3 Materiality (level), tolerable error Vp\,
CuQ 重要性(级别),可容忍误差 /}Axf"OE 2[yd> (` Analytical procedures Y|qTyE% 分析程序 ,qwuLBW {YC@T(
Planning an audit q<<v,ihh 规划审计工作 `}\
"Aw c J)>c9w Audit documentation: working papers r;2^#6/Z 审计文件:工作底稿 ; 2#y7! _f,C[C[e& The work of others BlO<PMmhT& 其他机构的文件 s8Q 5ui]
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> Rely on the work of experts N"R]Yp;j 依靠专家的工作 Fo_sgv8O< Izc
\V9+ Rely on the work of internal audit
3?yg\ 依靠内部审计工作 Om@;J%u/ 0+ '&`Q!u 3. Internal control j (d~aqW 内部控制 r6qj7}\ X?',n
1 The evaluation of internal control systems b|DdG/O 对内部控制系统的评估 JbbzV> "sCRdx]_ Tests of control xo&_bMO 控制测试 ^
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Substantive procedures (time, nature, extent) 6 "sSo j 实质性程序(时间,性质,程度) *
fxG?}YT J@'wf8Ub Transaction cycles: revenue, purchases, inventory, etc. / SB;Von 交易周期:收入,采购,库存等。 p
l0\2e) xC TML!H P@B] 4.Audit evidence tNI^@xdim1 审计证据 ND;#7/$> ~mxO7cy5Cg Obtain sufficient, appropriate audit evidence Lq^)R 获取足够、适当的审计证据 cq]6XK-W y%T_pTcU Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SnfYT)
Ph 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 ]ieeP4* \b x$i* The audit of specific items ?`ZUR&
20 审计的具体项目 q} >%8;nm h]gp ^?= Receivables: confirmation S\=Nn7" 应收帐款:确认 VONDc1%ga o*
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aX Inventory: counting, cut-off, confirmation of inventory held by third parties tsjrRMR 存货:数量,减值,第三方持有存货的确认 3pKQ$\u %u
'ukcL7 Payables: supplier statement reconciliation, confirmation ,O(hMI85] 应付帐款:供应商的申明一致,确认 /4Gt{ygSr 25?6gu*Z Bank and cash: bank confirmation &QgR*,5eo 银行存款和现金:银行的确认 i/4>2y9/F4 &8lZNv8;(p Auditing sampling e"<OELA 审计抽样 |{ip T SH L8B!u9% 5.Review
0(HU}I 复核 (<9u-HF# ms]sD3z/W+ Subsequent events y6a3tG 随后发生的事件 !Vk^TFt` hgq;`_;1, [(lW^- 2+XAX:YD $UwCMPs X Going concern AwR=]W;j 持续关注 h376Be{P F^:3?JA_ Management representations 2,b$7xaf 与管理层的交涉沟通 %N._w!N<5n oB7_O-3z Audit finalization and the final review: unadjusted differences R|(a@sL 审核定稿和最后审查:未经调整的差异 E1
2uZ$X jP.dDYc wCBplaojJ 6. Reporting |G<|F`Cj 报告 f o3}W^0 学会计论坛bbs.xuekuaiji.com gSj,E8-g Appendix Vurqt_nb 附录 a<e[e> Audit procedure ]SE
ZaT 审计程序 2 %]X+`+O