1. Assurance engagements and external audit
保证约定和外部审计 N)*e^Nfb 4Jr[8P0/A9 Materiality, true and fair presentation, reasonable assurance /&d`c=nH 物质性,真实公平的描述,合理的保证 RM1uYFs< _0["J:s9 Appointment, removal and resignation of auditors x2sOEkcQ 审计人员的的任命、免职和辞职 l&Ghs@>Kl ^6oqq[$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ('-}"3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d`<^+p)oy .GN$H>') Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qf>Pb$c$U 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 eJGos!>* nj0AO0 Engagement letter h;p%EZ 约定书(委托书) W7=_u+0d yO;
C3q 2. Planning and risk assessment (+8xUc(w 规划和风险评估 rY
?F6'} OG+r|.N; General principles 0o$HC86w 一般原则 j~S!!Z] ';\gR/L Plan and perform audits with an attitude of professional skepticism ~1r*/@M[V 持专业的怀疑态度计划和执行审计工作 -f2`qltjb %Fg8l{H3 Audit risks = inherent risk ×control risk ×detection risk 1R%`i'$/ 审计风险=内在风险×控制风险×检查风险 o-=d|dWG ho]!G4
98 Risk-based approach E}' d,v#Z{ 基于风险的办法 a!y,!EB+Qu Ipz
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#s' Understanding the entity and knowledge of the business Eh@T W%9* 了解商业的实质和知识 Ym.l@( (d'j'U:C Assessing the risks of material misstatement and fraud ow+Dd[i 评估材料错报和舞弊的风险 "-QRkif ]]=-AuV. Materiality (level), tolerable error ZE8/ m") 重要性(级别),可容忍误差 .p(6' TYnI HA9Nr.NqC@ Analytical procedures mbX)'. +L 分析程序 +dgo-)kP(_ :#\B {)( Planning an audit 9Z0CF~Y5 规划审计工作 ?z@v3(b[ -Y8ks7 Audit documentation: working papers N*
] i G~ 审计文件:工作底稿 yC'hwoQ` up&N CX The work of others OY^n0Zof, 其他机构的文件 ;5D@kS^ 1<W4>~,wj Rely on the work of experts H-_^TB 依靠专家的工作 hC|5e|S [+%d3+27 Rely on the work of internal audit d=t}T6.| 依靠内部审计工作 \ W
'i0+ *(d6Z# 3. Internal control ;]gsJ9FK< 内部控制 jr,&=C( Mhb '^\px The evaluation of internal control systems I&pr_~. 对内部控制系统的评估 O t *K+^I YY#s= Tests of control !,?
<zg 控制测试 H.YIv50E %\}dbYS
' Substantive procedures (time, nature, extent) 5q5 )uv" 实质性程序(时间,性质,程度) ),cQUB z(g%ue\ Transaction cycles: revenue, purchases, inventory, etc. :DtZ8$I`]C 交易周期:收入,采购,库存等。 ^))PCn_zb MxO
W)$f [x;(cISK1 4.Audit evidence :3KO6/+ 审计证据 ^>N8*=y K1?Z5X(b
Obtain sufficient, appropriate audit evidence J)9 AnGWe 获取足够、适当的审计证据 9W{,=.%MX$ 6gj]y^} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H$z>OS_6U 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 0g5<M :3f-9aRC! The audit of specific items O&`U5w 审计的具体项目 0LetsDN7I ,>D ja59 Receivables: confirmation ]Nnxnp 应收帐款:确认 Mw/?wtW QCeMKjCmY Inventory: counting, cut-off, confirmation of inventory held by third parties 3p:=xL 存货:数量,减值,第三方持有存货的确认 89hF)80 _Zh2eXWdjM Payables: supplier statement reconciliation, confirmation $Mdbto~ < 应付帐款:供应商的申明一致,确认 }5Yj !Tv?%? 2l Bank and cash: bank confirmation "yg.hK` 银行存款和现金:银行的确认 h,^BC^VU9- 8]S,u:E:N Auditing sampling qs=Gj?GwGQ 审计抽样 ZB-QABn oFWt(r 5.Review
ToV6lS" 复核 8EOh0
gk7 YPu9Q Subsequent events m;
dm|4L^ 随后发生的事件 @&;(D!_& X4a^mw\"
Do|]eD VM7 !0 "jT#bIm Going concern S@x}QQ|. 持续关注 uS~#4;R 2gt+l?O<PS Management representations 9z:K1
与管理层的交涉沟通 qpI]R zxkM'8JC Audit finalization and the final review: unadjusted differences Ejv%,q/T( 审核定稿和最后审查:未经调整的差异 </= CZy5w tR1FO%nC WSRy%# 6. Reporting yMb|I~k 报告 n@hl2M6.x9 学会计论坛bbs.xuekuaiji.com s.VA!@F5 Appendix % #u.J
附录 A^ViDP Audit procedure WfZF~$li` 审计程序 UP2}q?4