1. Assurance engagements and external audit
保证约定和外部审计 vV2px gk%8iT Materiality, true and fair presentation, reasonable assurance ?*I
_'2 物质性,真实公平的描述,合理的保证 S Z@ JzOA $V X<UK$|s Appointment, removal and resignation of auditors O2W EA 审计人员的的任命、免职和辞职 c)N&}hFYC @J[l^o9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fO!S^<9,- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oB3,"zY :+1
S+w Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ek!$Ary 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 =c)O8 W#pA W Engagement letter ELF,T( 约定书(委托书) 8"C;I=]8 ?}QHEk:H 2. Planning and risk assessment o=!3=2@dh 规划和风险评估 qXHr[C" $,vZX u|Qw General principles 8[\(*E}d!X 一般原则 jGB2`^&d kNX(@f Plan and perform audits with an attitude of professional skepticism R~-r8dWcw 持专业的怀疑态度计划和执行审计工作 Vt_NvPB` P7IxN)b7 Audit risks = inherent risk ×control risk ×detection risk 1dhp/Qh 审计风险=内在风险×控制风险×检查风险 Sb&sW?M gE,i
Cx Risk-based approach R5QSf+/T4 基于风险的办法 0:(`t~ &Wj
%`T{ Understanding the entity and knowledge of the business %4Nq T 了解商业的实质和知识 !_+LmBd
G AHws5#;$6* Assessing the risks of material misstatement and fraud :K!@zT=o 评估材料错报和舞弊的风险 TQx''$j\ Qp{rAAC: Materiality (level), tolerable error @Q"%a`mKH 重要性(级别),可容忍误差 "RuH"~o ~r
BeJZ Analytical procedures e+"rL] 分析程序 s'LY)_n %m'd~#pze Planning an audit ]Y|Y ? 规划审计工作 "FC;k
>m ~o:lh],~ Audit documentation: working papers 0 T!_;IQ 审计文件:工作底稿 -\;x>=#B P;>8S:8
The work of others whW"cFg 其他机构的文件 /*Z,i&eC B\2<r5|QG Rely on the work of experts mw<LNnT{8 依靠专家的工作 A"S{W^iL W
M/pP?|| Rely on the work of internal audit f=v+D0K$n 依靠内部审计工作 P,Fs7 *Yk3y-
3. Internal control d+KLtvB%M 内部控制 qyMR0ai- kV7c\|N9
The evaluation of internal control systems
R1'bB"$ 对内部控制系统的评估 #vJDb |z I:
s#,!> Tests of control Bb];qYuCO 控制测试 oDp!^G2A" `gq@LP"o Substantive procedures (time, nature, extent) ugg08 am! 实质性程序(时间,性质,程度) 4{rwNBj( 8W?/Sg` Transaction cycles: revenue, purchases, inventory, etc. h?2qX 交易周期:收入,采购,库存等。 V7u;"vD &1:xY.Zs_ 3O<:eS~ 4.Audit evidence z65|NO6JW. 审计证据 fZ6lnZ * a xOen Obtain sufficient, appropriate audit evidence I%(`2rD8G 获取足够、适当的审计证据 ZK))91;v 4os7tx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a4FvQH#j 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 d?_Bll" nG&=$7x^ The audit of specific items ,Z*?"d 审计的具体项目 vX})6O
DPn]de:e Receivables: confirmation IbQ3* 应收帐款:确认 n{j14b' F+Og8^! Inventory: counting, cut-off, confirmation of inventory held by third parties 9J_lxy} 存货:数量,减值,第三方持有存货的确认 gq`gitu0 %fMK^H8{ Payables: supplier statement reconciliation, confirmation K2<Q9 ,vt 应付帐款:供应商的申明一致,确认 Kx?3 ] $trvNbco Bank and cash: bank confirmation g$eb@0$ 银行存款和现金:银行的确认 siw }
}} P6*IR| Auditing sampling ),5^b l/ 审计抽样 Cul^b_UmP# )BudV
zg 5.Review
po+>83/!oq 复核 R[5*]$(b Pq`]^^=be' Subsequent events u|ia 随后发生的事件 ^2OBc z
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K iZGc'y Going concern /g2( < 持续关注 jx a? :
'M$:ZJ Management representations F>E'/r* 与管理层的交涉沟通 M >Yx_)<U TTpK8cC Audit finalization and the final review: unadjusted differences QPg M<ns 审核定稿和最后审查:未经调整的差异 ;>Y,b4B; ?B@(W(I g@hg u 6. Reporting k$?zh$ 报告 %CJgJ,pk> 学会计论坛bbs.xuekuaiji.com xJrRJwL Appendix 6-U|e|e 附录 si,fs%D& Audit procedure BO<I
/J~b 审计程序 g76l@QYIU