1. Assurance engagements and external audit
保证约定和外部审计 vfo~27T{( <54
S Materiality, true and fair presentation, reasonable assurance "zy7C*)>r 物质性,真实公平的描述,合理的保证 {VoHh_[5% Du){rVY^d Appointment, removal and resignation of auditors lw5`p,` 审计人员的的任命、免职和辞职 4X|zmr:A .%QXzIa3F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _J [P[(ab 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Yz<1
wt7; v*yuE5{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4E?Oky#}- 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 S21,VpW\ X\F|Tk3_ Engagement letter N}YkMJy 约定书(委托书) Xn\jO>[Ef G*v,GR 2. Planning and risk assessment Wo,?+I 规划和风险评估 8HdAFRw 2f_:v6 General principles ;jTN| i' 一般原则 y* h<MQ WMP,\=6k0 Plan and perform audits with an attitude of professional skepticism b<u3 hln%, 持专业的怀疑态度计划和执行审计工作 ws^ np ~^b/( Audit risks = inherent risk ×control risk ×detection risk M&
CqSd 审计风险=内在风险×控制风险×检查风险 +d-NL?c GowH]MO Risk-based approach dAe')N:KPI 基于风险的办法 '[O;zJN; *_g$MI Understanding the entity and knowledge of the business k-""_WJ~^ 了解商业的实质和知识 aFIw=c(nP P
L+sR3bR Assessing the risks of material misstatement and fraud gv{ >`AN 评估材料错报和舞弊的风险 &
"B=/-( 7vj2
`+r. Materiality (level), tolerable error 9Lfv^V0 重要性(级别),可容忍误差 v74&BL]a /JU.?M3
5 Analytical procedures ]jRfH(i 分析程序 pFz`}?c0 <_KIK Planning an audit F1Bq$*'N$w 规划审计工作 VgS_s k 5QO9Q]I#_\ Audit documentation: working papers e64 ^ChCoV 审计文件:工作底稿 [;
sRV< t<
?,F The work of others w.-!UD9/.x 其他机构的文件
1ZB"EQ @gXx1hEg Rely on the work of experts U|j`e5) 依靠专家的工作 ?5 [=(\/. %GIr&V4| Rely on the work of internal audit lCHO;7YHX 依靠内部审计工作 63x?MY6 5d!-G$@ 3. Internal control SOvF[,+ 内部控制 4|#WFLo@ QnX(V[ The evaluation of internal control systems % +\."eC 对内部控制系统的评估 Yk Qd
1hNq8*| Tests of control n>U5R_T 控制测试 U_c *6CK QoH6 Substantive procedures (time, nature, extent) t#eTV@- 实质性程序(时间,性质,程度) iM3V=&) QUQ'3 Transaction cycles: revenue, purchases, inventory, etc. ('p5:d 交易周期:收入,采购,库存等。 }?v )N).kW
=[jXe }|5Pr(I 4.Audit evidence 4tmAzD 审计证据 ^@NU}S):yN ?=fyc1 Obtain sufficient, appropriate audit evidence t}tEvh 获取足够、适当的审计证据 lBGQEP3; t}/( b/VD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jsi!fx2Rm 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 OprkR x;<W&s}( The audit of specific items PXNh&N 审计的具体项目 2WYPO"q <dhM\^[ Receivables: confirmation =+d?x56 应收帐款:确认 Xh;# 1|-Dj| Inventory: counting, cut-off, confirmation of inventory held by third parties
"AGLVp.zT 存货:数量,减值,第三方持有存货的确认 [QT#Yf0 *$ %a:q1U Payables: supplier statement reconciliation, confirmation rguC p}r 应付帐款:供应商的申明一致,确认 -_eLf#3 l0A&9g*l2 Bank and cash: bank confirmation W-zP/]Dh 银行存款和现金:银行的确认 hODWB
&b hTi$.y!k
Auditing sampling fkNbS 审计抽样 (qulwOt~w 5(HG| 5.Review
3n}?bY8@5_ 复核 w}cPs{Vi" WlBc.kFck Subsequent events SQt4v" 随后发生的事件 J!U}iD@occ Aj+F
|l ;cN{a& I83<r 9 9|CN8x- Going concern 3HY9\'t6 持续关注 zu|\fP D]Xsvv
# Management representations x0w4)Ic5 与管理层的交涉沟通 U2s /2 [. Z^MNf Audit finalization and the final review: unadjusted differences +pn
N!:q 审核定稿和最后审查:未经调整的差异 Whf.fK "d5n \@[t B%+T2=&
$7 6. Reporting n3
r3"~i 报告 Qhcu>r
a 学会计论坛bbs.xuekuaiji.com )iK6:s# Appendix H-f X(9 附录 yFlm[K5YD Audit procedure G<rHkt@[ 审计程序 9ahWIO%