1. Assurance engagements and external audit
保证约定和外部审计
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t |vBy=: Materiality, true and fair presentation, reasonable assurance YlZ&4 物质性,真实公平的描述,合理的保证 nHLMF7\ Nr*o
RYY Appointment, removal and resignation of auditors 9!dG Xq 审计人员的的任命、免职和辞职 Zb<D%9 d^5x@E_Td Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fM(~>(q& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p$Floubh] r#J_;P{U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gL7rX a j 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 hN\Q&F! VLbbn Engagement letter gA] 3h8%w 约定书(委托书) /%bnG(4 rX?%{M,xFw 2. Planning and risk assessment c+##!_[9 规划和风险评估 i
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xPd General principles {=MRJg!U 一般原则 \[AJWyP ]na$n[T/I Plan and perform audits with an attitude of professional skepticism 4(`U]dNcs 持专业的怀疑态度计划和执行审计工作 7T(&DOGZ J(9{P/ Audit risks = inherent risk ×control risk ×detection risk K[Vj+qdyl 审计风险=内在风险×控制风险×检查风险 .OlPVMFt }LoMS<O-[ Risk-based approach 0~Xt_rN]( 基于风险的办法 `~NjBtQ vPrlRG6 Understanding the entity and knowledge of the business sDBwD%sb 了解商业的实质和知识 A~<cp)E T sdgg?# Assessing the risks of material misstatement and fraud &_\;p-1: 评估材料错报和舞弊的风险 CF: ! blkPsp)m" Materiality (level), tolerable error xZVZYvC,t 重要性(级别),可容忍误差 bR?xz-g%<3 ONFx -U] Analytical procedures I]WvcDJ}C 分析程序 9!ARr@ ; zd {sw} Planning an audit 6d3YLb4M$i 规划审计工作 |fo#pwX ;/)$Cm &e Audit documentation: working papers f6{.Uq%SGp 审计文件:工作底稿 =>@
X+4Kb % pAbkb3m The work of others !=u=P9I 其他机构的文件 zT93Sb pdjRakN Rely on the work of experts %\~U>3Q 依靠专家的工作 d<w]>T5VW $UpWlYwG Rely on the work of internal audit $"MGu^0;1 依靠内部审计工作 >4os%T -C* 6>$A 3. Internal control L^K,YlNBR 内部控制 =,X*40= ~g;)8X;;+ The evaluation of internal control systems #c~-8= 对内部控制系统的评估 \+:`nz3m o'8%5M@
Tests of control Vt:\llsin 控制测试 t. DnF[ -z%
->OUu Substantive procedures (time, nature, extent) t3=K>Y@w 实质性程序(时间,性质,程度) i(V qx*N-,M%k( Transaction cycles: revenue, purchases, inventory, etc. [Mj5o<k;I 交易周期:收入,采购,库存等。 p(9[*0.}; +RnWeBXAT 6P)D M 4.Audit evidence b;NV vc( 审计证据 U8@P/Z9 {aUv>T"c Obtain sufficient, appropriate audit evidence -#R63f& 获取足够、适当的审计证据 ;vn0b"Fi3 ,fo7.
h4{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations OF:0jOW
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 +]0hSpZ"p 'ITZz n* The audit of specific items
YdUcO.V 审计的具体项目 wNUcL*n ezri9\Ju Receivables: confirmation r
je;Bf 应收帐款:确认 Hr T@Df 'pF$6
n; Inventory: counting, cut-off, confirmation of inventory held by third parties V}Oz!
O 存货:数量,减值,第三方持有存货的确认 yh).1Q-D
I*/:rb Payables: supplier statement reconciliation, confirmation Ds{bYK_y 应付帐款:供应商的申明一致,确认 C'jCIL j HObWUX Bank and cash: bank confirmation @X=sfygk 银行存款和现金:银行的确认 @moaa} 1 e)3Mg^ Auditing sampling ;ZkY[5 审计抽样 +?{LLD*2e gADqIPu] 5.Review
MJa`4[/ 复核 RN;#H_
q 6j|~oMYP Subsequent events /nEK|.j 随后发生的事件 Ec }9R3 m $U(D*0+o/ v
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<pFj^ 579t^"ja~ = \K/ulZo Going concern Bg
ai|l 持续关注 ISTAJ8"
D 4#I=n~8a Management representations $XKUw"% 与管理层的交涉沟通 S(rnVsW%Ki !~j9Oc^ Audit finalization and the final review: unadjusted differences A>(EM}\, 审核定稿和最后审查:未经调整的差异 "j.Q*Hazg U@(8)[?nxn {7v|\6@e3 6. Reporting Z+4Mo*# 报告 ZvK
3Su)f1 学会计论坛bbs.xuekuaiji.com T>&dPVmG, Appendix A.YK=_J 附录 _ -,[U{ Audit procedure @9k3}x K 审计程序 /Wdrpv-%,1