1. Assurance engagements and external audit
保证约定和外部审计 %
bfe_k( YLJ^R$pi Materiality, true and fair presentation, reasonable assurance `>)[UG!:
| 物质性,真实公平的描述,合理的保证 ttOk6- %5RR<[_/; Appointment, removal and resignation of auditors VKV
:U60 审计人员的的任命、免职和辞职 VWq]w5oQO (Zg']) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L"bZ~'y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !7Eodq-0 "i#aII+T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0civXZgj 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 TyDh\f!w >)F "lR:o Engagement letter J2<kOXXJ9 约定书(委托书) ]
# VHx ])}a^]0q 2. Planning and risk assessment sSd/\Ap 规划和风险评估 Z1#u&oX m g,1*B' General principles U0gZf5;* 一般原则 F~q(@.b Ve2{;`t Plan and perform audits with an attitude of professional skepticism vJL Gy] 持专业的怀疑态度计划和执行审计工作 * xCY^_ AbxhNNK Audit risks = inherent risk ×control risk ×detection risk aaP_^m O 审计风险=内在风险×控制风险×检查风险 {`QA.he. oNZ_7t
U Risk-based approach 0:f]&Ng 基于风险的办法 \?pyax8 nl
qn:[BU Understanding the entity and knowledge of the business OvAhp&k 了解商业的实质和知识 ,DZvBS T'9ZR,{F Assessing the risks of material misstatement and fraud ia
7<AwV 评估材料错报和舞弊的风险 N
0H=;CIQ t;BUZE_!0c Materiality (level), tolerable error !!A0K"h 重要性(级别),可容忍误差 |GtvgvO, fqhL"Ah
Analytical procedures l|=4FIMD 分析程序 O&1qL) -QroT`gy Planning an audit SRwD`FF 规划审计工作 N ai5!_' ; h\T7pwwb Audit documentation: working papers ,$0-I@*V 审计文件:工作底稿 z%OKv[/N XEgJ7h_ The work of others C,An\lsT 其他机构的文件 &'SD1m1P ,;_+o] Rely on the work of experts 0?<#! 依靠专家的工作 #L~i|(=U5 s{-gsSmE Rely on the work of internal audit fC[za,PXaE 依靠内部审计工作 .E<nQWz8 z Fo11;*D 3. Internal control J0?kEr 内部控制 B
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3 1Y|a:){G The evaluation of internal control systems x;17}KV 对内部控制系统的评估 &3BoK/y3 nN\H'{Wzd Tests of control uMJ\ 控制测试 Nob(D'vSr g1s%x=7/ Substantive procedures (time, nature, extent) <eoie6@3 实质性程序(时间,性质,程度) W6&vyOc }(oeNPM8 Transaction cycles: revenue, purchases, inventory, etc. D5TDg\E 交易周期:收入,采购,库存等。 u=
NLR\ wT4@X[5$ :OG I|[ 4.Audit evidence c-sjYJXKM* 审计证据 "9wD|wsz <h/%jM>9/ Obtain sufficient, appropriate audit evidence 1u
9hA~rj 获取足够、适当的审计证据 >Icr4?zq xG9Sk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i"WYcF| 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 ~SnUnNDm ` q` q;og
` The audit of specific items DN*5q9. 审计的具体项目 u^1#9bAW8 uu9M}]mDl Receivables: confirmation >]\I:T 应收帐款:确认 BAf$tyh or/gx 3 Inventory: counting, cut-off, confirmation of inventory held by third parties G0E5Y;YIN$ 存货:数量,减值,第三方持有存货的确认 V!W.P \D7b
Tn Payables: supplier statement reconciliation, confirmation Vw;Z0_C 应付帐款:供应商的申明一致,确认 l/&.H F \$ytmtf5 Bank and cash: bank confirmation F5h/> 银行存款和现金:银行的确认 3v/B*M VI \^x{NV@v42 Auditing sampling -U d^\
Yy 审计抽样 CSO'``16 E/P~HE{ 5.Review
`(e :H 复核 :DD<0 Qp>leEs]+6 Subsequent events
Vy\Vpp 随后发生的事件 c3$T3Lu1 NRi5 Vp2
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`o[l%I\Q 0j.K?]f)h Going concern ~}Xus?e 持续关注 g.lTNQm$u a.Ho>(V/4 Management representations ]A*}Dem*5 与管理层的交涉沟通 v}G^+
-? TNX9Z)=>g Audit finalization and the final review: unadjusted differences b)LT[>f 审核定稿和最后审查:未经调整的差异 BVQy@:K/ ,>GHR{7>( ;_o]$hV| 6. Reporting |>.Q U3 报告 BOs/:ZbK0W 学会计论坛bbs.xuekuaiji.com "mlQ z4D)5 Appendix JU 9GJ" 附录 XYE
wn_Y Audit procedure ^L[:DB{Z 审计程序 l/eF
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