1. Assurance engagements and external audit
保证约定和外部审计 ;k-g_{M EwC5[bRjUp Materiality, true and fair presentation, reasonable assurance D~XU`;~u 物质性,真实公平的描述,合理的保证 m<~>&mWr n&3iz05} Appointment, removal and resignation of auditors pFG]IM7o/u 审计人员的的任命、免职和辞职 8U8P
g2 3{I=.mUUm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @^BS# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lrq>TJEcx c,+iU R< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nqBG]y aI 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 ~D$#>'C# -
wJ Engagement letter hYs82P|2Ol 约定书(委托书) ^f!Zr )j$b9ZBk 2. Planning and risk assessment 5+o
2 T] 规划和风险评估 {(8U8f<'=y <
.y;&a o General principles !k4 }v'
= 一般原则 F0X5dv &h98.A*& Plan and perform audits with an attitude of professional skepticism mYzsTUq 持专业的怀疑态度计划和执行审计工作 ~5x4?2 sDW"j\ Audit risks = inherent risk ×control risk ×detection risk z7D*z8,i 审计风险=内在风险×控制风险×检查风险 : Bdi pc
q}wl_ku9+ Risk-based approach f>.`xC{ 基于风险的办法 V.O<|tl. ^Tb}]aHg Understanding the entity and knowledge of the business @2-Hj~ 了解商业的实质和知识 kxt\{iy4 ;P0,60 Assessing the risks of material misstatement and fraud BT
y]!%r' 评估材料错报和舞弊的风险 ,AGM?&A {o Q(<&Aw Materiality (level), tolerable error 3tJ=d'U 重要性(级别),可容忍误差 V'Sd[* S,ouj;B Analytical procedures 5WrIg(l 分析程序 (MF+/fi tuL\7
(R Planning an audit v9X7-GJ~ 规划审计工作 3:l: ~Vn }3
fLV Audit documentation: working papers 7C,<iY 审计文件:工作底稿 #"3[f@|e vWPM:1A The work of others bn^mL~ 其他机构的文件 x9FLr}e uOivnJ?
Rely on the work of experts :pL1F)-* 依靠专家的工作 M6o
xtt4 yoq\9* ?u^ Rely on the work of internal audit ^VM"!O;h{ 依靠内部审计工作 :8\*)"^E ,6y-.m7> 3. Internal control W07-JHV% 内部控制 Q{ |+3!!' XZUB*P}]D The evaluation of internal control systems |,M#8NOp: 对内部控制系统的评估 8M".o n +Tgy,oD0 Tests of control YG}p$\R 控制测试 z<3}T
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]*kP> Substantive procedures (time, nature, extent) mlsvP%[f. 实质性程序(时间,性质,程度) Q+y-*1
l\A}lC0?J Transaction cycles: revenue, purchases, inventory, etc. |)|vG_ 交易周期:收入,采购,库存等。 7>W+Uq ?vL^:f[" !"o1ve`{ 4.Audit evidence [7SI<xkv 审计证据 @vQ;>4 i. ]XpU'/h>q; Obtain sufficient, appropriate audit evidence 5W:Gl?$S} 获取足够、适当的审计证据 i"r.>X'Z >ji}j~cH Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |2+F I<v4 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 jiw`i $Nt]${0 The audit of specific items K\Y6
cj 审计的具体项目 m\}\RnZu Ue>A Receivables: confirmation zn?a|kt 应收帐款:确认 D/
!eov4" Q%AS;(d Inventory: counting, cut-off, confirmation of inventory held by third parties x9{Sl[2& 存货:数量,减值,第三方持有存货的确认 r,Y/4(.c7U ;|2;kvf"w Payables: supplier statement reconciliation, confirmation c-3Y SrY 应付帐款:供应商的申明一致,确认 UmP?}Xw6 CpP$HrQ Bank and cash: bank confirmation J~yd]L> 银行存款和现金:银行的确认 =Y=^]ayO/ oN1wrf}Sh Auditing sampling {ZBb.$}RC 审计抽样 :'^dy%&UB 0F;(_2V- 5.Review
40l#'< y; 复核 [jtj~]&mO 3Oig/KZ Subsequent events Y"]e H{ 随后发生的事件 XM5;AcD V"Y
Fu^L gp|7{}Q{ &|&YRHv &oK/]lub Going concern v,x%^gv 0 持续关注 (1r>50Ge \ /X!tlwxh Management representations .o,51dn+ s 与管理层的交涉沟通 iw]BQjK #*;fQ&p Audit finalization and the final review: unadjusted differences ` $x#_-Hn 审核定稿和最后审查:未经调整的差异 %&Q7;? <J_,9&\J qwq+?fj={ 6. Reporting s%TO(vT 报告 li'1RKr 学会计论坛bbs.xuekuaiji.com LXLIos55S Appendix RxDxLU2kt 附录 (Ss77~W7 Audit procedure .]P;fCQmM 审计程序 .1? i'8TF