1. Assurance engagements and external audit
保证约定和外部审计 jxZ_-1 S&F;~ Materiality, true and fair presentation, reasonable assurance L0
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H 物质性,真实公平的描述,合理的保证 v)~!HCG \"9ysePI Appointment, removal and resignation of auditors 0GQKM~|H 审计人员的的任命、免职和辞职
Pu(kCH{ v7<r-<I[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5}2148 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2]E i4%jo QwLS
L<. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ej<`HbJ'Q 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
sW&h?jdf 'OU`$K7n Engagement letter :Aj[#4-= 约定书(委托书) @&GY5<&b Fnuheb'&m 2. Planning and risk assessment '/3\bvZ 规划和风险评估 =00sB } a!HbH General principles [f?x,W~ 一般原则 |Ew&. fgz EJ(z]M`f Plan and perform audits with an attitude of professional skepticism UPkc-^BN 持专业的怀疑态度计划和执行审计工作 OpmPw4?} yY!@FGsA Audit risks = inherent risk ×control risk ×detection risk i<!1s%i} 审计风险=内在风险×控制风险×检查风险 a``Q}.ST ;".]W;I*O Risk-based approach "5"{~3Gw^ 基于风险的办法 ~n%]u! 6 {w]L'0ES[ Understanding the entity and knowledge of the business 8COGe=+o 了解商业的实质和知识 o[g]Va*8 B % Assessing the risks of material misstatement and fraud )!5"\eys 评估材料错报和舞弊的风险 rEjEz+wu oTveY Materiality (level), tolerable error X(Lz&fkd 重要性(级别),可容忍误差 /a\]Dwj5 ?Skv2!X| Analytical procedures G;]zX<2^3 分析程序 kZ=yb-~ ,<;.'r
Planning an audit cUwR6I9 规划审计工作 W,.Exh h_B
nQZ\ Audit documentation: working papers IeB^BD+j 审计文件:工作底稿 PUC:Pl77 x";4)u= The work of others ~zFwSF 其他机构的文件 |%j7Es B
\.05< Rely on the work of experts 8<
z 依靠专家的工作 :!fU+2$`^( NYPjN9L Rely on the work of internal audit y7LM}dH#m 依靠内部审计工作 uC?/p1 $Q`\- 3. Internal control ]E1|^[y 内部控制 zI_pP?4;.q M aP - The evaluation of internal control systems L7N>p4h]Xj 对内部控制系统的评估 )SfM `W)Y 7
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to = Tests of control WB" 90! 控制测试 o3.b='HAm QS<)* Substantive procedures (time, nature, extent)
QLZ%m $Z 实质性程序(时间,性质,程度) $~r=I[5'
( J:\O .F#Fi Transaction cycles: revenue, purchases, inventory, etc. avd`7eH2 交易周期:收入,采购,库存等。 r:,"k:C P]4@|u;=6[ g?> 4.Audit evidence F "-GhjK 审计证据 MYUL y2) nu6v@<<F> Obtain sufficient, appropriate audit evidence F#|mN0op 获取足够、适当的审计证据 8[IR;gZf 2l +t- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Fb^,%K: 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |q 0iX2W 'L2[^iF9 The audit of specific items -\g@s@5 审计的具体项目 (o!i9) &usum~@ Receivables: confirmation Ar`U/ %Cu 应收帐款:确认 _j]
vR =@.5J'! Inventory: counting, cut-off, confirmation of inventory held by third parties 8VMD304 存货:数量,减值,第三方持有存货的确认 p:Zhg{sF Bacmrf Payables: supplier statement reconciliation, confirmation sDXQ{*6a 应付帐款:供应商的申明一致,确认 *m&(h
@l IKnXtydeI} Bank and cash: bank confirmation uD:tT
~ 银行存款和现金:银行的确认 ?8$h%Ov- - S%8 Auditing sampling =2d h}8Mz 审计抽样 _%<qZT u@kr;^m 5.Review
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复核 @*JS[w$1 XI5q>cd\Sz Subsequent events Yu|L6#[E 随后发生的事件 {y|j**NZ 19
i [DR Ce_l\J8G Bmi9U 3Oe\l[?$; Going concern "=* 持续关注 |$c~Jq CK1gzIg> Management representations sT>l ?L 与管理层的交涉沟通 uG4Q\,R s@|TQ9e |j Audit finalization and the final review: unadjusted differences }E\u2] 审核定稿和最后审查:未经调整的差异 $e,'<Jl oY7 eVu z >('Z9<|r
: 6. Reporting NV9H"fI 报告 \yY2 mr 学会计论坛bbs.xuekuaiji.com ~Q5
i0s% Appendix 7
JVonruaR 附录 pAc "Wo(Q Audit procedure W.
p'T}2 审计程序 %s[
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