1. Assurance engagements and external audit
保证约定和外部审计 r1atyK Ft!~w#&- Materiality, true and fair presentation, reasonable assurance 4]KceE 物质性,真实公平的描述,合理的保证 b;l%1x9r
_Z2)e*( Appointment, removal and resignation of auditors yqI|BF` 审计人员的的任命、免职和辞职 .r'.5RI A jQ}|]pj+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O9)8a] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oX,M;;Yq '~J6mojE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^O
m]B; 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 mJ7kOQ-.$ U$bM:d Engagement letter j(JI$ 约定书(委托书) r+u\jZ a@J:*W 2. Planning and risk assessment |D:0BATRP 规划和风险评估 8t!"K_Mkx $@;[K\ General principles ^XVa!s,d 一般原则 :Ej)AfS +
%v4Ci"%y Plan and perform audits with an attitude of professional skepticism ,#loVLy 持专业的怀疑态度计划和执行审计工作 BW 7[JD 0=&]!WRT Audit risks = inherent risk ×control risk ×detection risk 7F\g3^z9` 审计风险=内在风险×控制风险×检查风险 $h9!"f[|j w"|c;E1;_ Risk-based approach +
aFjtb 基于风险的办法 6}$cDk`dz GkFNLM5' Understanding the entity and knowledge of the business yK^k*)2N 了解商业的实质和知识 9nE%r\H i^l;Pv
IF Assessing the risks of material misstatement and fraud CjGI}t 评估材料错报和舞弊的风险
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A9 Materiality (level), tolerable error Z#04 ] 重要性(级别),可容忍误差 QR)eJ5< /xzL!~g`6< Analytical procedures WyETg!b[ 分析程序 (x@"Dp=MZW
jG#sVK] Planning an audit we9AB_y 规划审计工作 rIb{='; 14R))Dz" Audit documentation: working papers %O${EN 审计文件:工作底稿
B|&< "oQ@.]-# The work of others J,7\/O(`A 其他机构的文件 Fwr,e;Z :>k\uW Rely on the work of experts i]v!o$7 依靠专家的工作 ?kSs7e> 92i#It}-/ Rely on the work of internal audit tdm /U 依靠内部审计工作 _u0dt) $ Syk^7l 3. Internal control sIpK
@BQ' 内部控制
|8B[yr.b oaHBz_pg The evaluation of internal control systems 1^COR+>L 对内部控制系统的评估 OX"`VE yWuq/J: Tests of control QS_u<B 控制测试 Z&%61jGK 8c9_=8vw Substantive procedures (time, nature, extent) ?2M15Q 实质性程序(时间,性质,程度) 7"NUof?i 4ZIXG,@mZJ Transaction cycles: revenue, purchases, inventory, etc. .XmD[= 交易周期:收入,采购,库存等。 ;8@A7`^ xASjw? KH;e)91 4.Audit evidence G`
pI{_-e 审计证据 &^EkM >g?,BK@ Obtain sufficient, appropriate audit evidence 0V^?~ex 获取足够、适当的审计证据 &"BKue~q@p DeUDZL%/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ukw'$Yt2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 h3
:k$`_ gnv4.f: The audit of specific items qAm%h\ 审计的具体项目 T:si?7CR Z'EZ PuZ!' Receivables: confirmation ~"-wSAm 应收帐款:确认 R}0cO^V a^2?W
Inventory: counting, cut-off, confirmation of inventory held by third parties s:jwwE2 存货:数量,减值,第三方持有存货的确认 8Hhe&B y]/{W}D Payables: supplier statement reconciliation, confirmation Q/< $ (Y 应付帐款:供应商的申明一致,确认 A81kb ua0k)4| Bank and cash: bank confirmation (
\Dd9a8V- 银行存款和现金:银行的确认 "8-]6p3u `Z{7Ut^) Auditing sampling w}'E]y2. 审计抽样 s?
=J#WV1y k\EMO\je 5.Review
pdE=9l' 复核 t?/#:
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22 Subsequent events 4b 4nFRnH 随后发生的事件 13B[mp4 tn p]wZ zRB1V99k 8Uc#>Ae'_ A }dl@ Going concern f~E'0f_ 持续关注 ~_R=2t{u_ JK,k@RE y] Management representations 75{QBlf<
与管理层的交涉沟通 o\2#o5# ]92@&J0w Audit finalization and the final review: unadjusted differences 8TuOf(qE 审核定稿和最后审查:未经调整的差异 wJ+"JQY.J+ lqu1H& f4uK_{ 6. Reporting ]F-{)j 报告 [_${N,1 学会计论坛bbs.xuekuaiji.com GCc@
:*4[ Appendix M,6
m* 附录 3 bGpK9M~ Audit procedure m\
j'7mZ1 审计程序 pi+m`O