1. Assurance engagements and external audit
保证约定和外部审计 P6A##z
[IgqK5@ Materiality, true and fair presentation, reasonable assurance O~
|Y#T 物质性,真实公平的描述,合理的保证 z.;!Pj MS\?+8|SV( Appointment, removal and resignation of auditors Z+ _xX 审计人员的的任命、免职和辞职 0nZQ"{x v oO7W" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N%9?8X[5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K%UjPzPWw "A0y&^4B@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =R)w=ce 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 h:i FLS f :r7!HG
_ Engagement letter e?pQuF~ 约定书(委托书) =s9*=5r 8 xT-`dS0u 2. Planning and risk assessment h)^|VM
规划和风险评估 x,HD,VQR/ Zr(eH2}0D General principles >J#/IjCW 一般原则 sl:1P^b @sUec Plan and perform audits with an attitude of professional skepticism M\RHFTB<C 持专业的怀疑态度计划和执行审计工作 LtPaTe jp|*kBDq\ Audit risks = inherent risk ×control risk ×detection risk ^fE8|/]nG9 审计风险=内在风险×控制风险×检查风险 :<HLw.4O E=91k. Risk-based approach :KqSMuKR 基于风险的办法 ;U#=H9_ 7g:Lj,Z4L Understanding the entity and knowledge of the business Y@7n>U 了解商业的实质和知识 +
Y!:@d dptfIBYc+ Assessing the risks of material misstatement and fraud 5}a.< 评估材料错报和舞弊的风险 l| y.6v 3p]\l ]= Materiality (level), tolerable error g _0| `Sm 重要性(级别),可容忍误差 p_vldTIW #CcEI Analytical procedures "{Hl! Zq/ 分析程序 (}s& 84! P=7X+}@ Planning an audit smn~p/u 规划审计工作 LW#U+bv]Dq <$ qT(3w<y Audit documentation: working papers N`4XlD 审计文件:工作底稿 q=*bcDu {R"mvB` The work of others D5:|CMQ 其他机构的文件 pE%*r@p4&4 ^XG$?2<U Rely on the work of experts PPh<9$1\g 依靠专家的工作 @|s$:;(= Y
!+H9R Rely on the work of internal audit |nm}E_ 依靠内部审计工作
?zfm"o gk;hpO 3. Internal control [WV&Y,E 内部控制 mg" _3].j A~X\ dcn The evaluation of internal control systems Fnay{F8z 对内部控制系统的评估 Ikw.L I
usZY B Tests of control k~I]Y,
控制测试 w#ZzmO #f%fY%5q Substantive procedures (time, nature, extent) D!ASO] 实质性程序(时间,性质,程度) h<bhH=6
~ K;w2qc.+ Transaction cycles: revenue, purchases, inventory, etc. EhW"s%Q 交易周期:收入,采购,库存等。 unKl5A[h 5ArgM% y%x:~. 4.Audit evidence ;?q}98-2 审计证据 x+ER 3wDD@ )y
i~p Obtain sufficient, appropriate audit evidence kR:kn: 获取足够、适当的审计证据 \)6bLB!
`)4v Q+A> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +H *6: 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 _l1"X ^Aa =f [/Pv The audit of specific items w%..*+P 审计的具体项目 !m%'aQHH( [h !i{QD Receivables: confirmation !^s -~`'\~ 应收帐款:确认 *j,bI Y&se {qU;;`P]| Inventory: counting, cut-off, confirmation of inventory held by third parties
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CAQ? 存货:数量,减值,第三方持有存货的确认
m{$}u@a %d*0"<v Payables: supplier statement reconciliation, confirmation WRwx[[e6z 应付帐款:供应商的申明一致,确认 t\'MB ^fH)E"qq5 Bank and cash: bank confirmation t_*x.{x- 银行存款和现金:银行的确认 &/-MUKN 'Bxj(LaV- Auditing sampling 4]$OO' 审计抽样 nRu %0Op R4P&r
=? 5.Review
r!O[|h 复核
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F:C D_[NzCv<- Subsequent events ]$ Nhy8- 随后发生的事件 (5,x5l]-N /U0Hk>$~(
68(^* '/t9#I@G\ aXG|IN5 *m Going concern L N.:>, 持续关注 zi_$r
oq=) \8m9^Z7IfK Management representations Nnr[@^M5 与管理层的交涉沟通 3$q#^UvD w{|`F>f9 Audit finalization and the final review: unadjusted differences J~4mp\4b 审核定稿和最后审查:未经调整的差异 WT")tjVKA IVZUB*wv)b H&%oHyK 6. Reporting &|}QdbW 报告 r@]`#PL 学会计论坛bbs.xuekuaiji.com DpeJ
x Appendix y N9~/g 附录 upk+L^ Audit procedure ~piE$"]& 审计程序 =nc;~u|]