1. Assurance engagements and external audit
保证约定和外部审计 '4}8WYKQ : . PRM+ Materiality, true and fair presentation, reasonable assurance
u7 物质性,真实公平的描述,合理的保证 a,h]DkD 8?ip,
Q\ Appointment, removal and resignation of auditors [-Xah]g 审计人员的的任命、免职和辞职 4m6/ba X|C=Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %~[@5<p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X6=o vm -/:K.SY, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Zr(eH2}0D 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 _k#GjAPM tAkv'. Engagement letter mV+9*or 约定书(委托书) v6ei47- Qe_C^(P 2. Planning and risk assessment u/V&1In 规划和风险评估 yq[.
WPve $,0EV9+af General principles In8{7&iVO 一般原则 yb,$UT"] 6{I6'+K~ Plan and perform audits with an attitude of professional skepticism ! F<::fN 持专业的怀疑态度计划和执行审计工作 ,y@WFRsx &?5me:aU Audit risks = inherent risk ×control risk ×detection risk s^m`qi(H 审计风险=内在风险×控制风险×检查风险 (\nEU! Y 5s@xpWVot Risk-based approach RKp9[^/? 基于风险的办法
WJ,?
5# = ?BhtW Understanding the entity and knowledge of the business yCuLo` 了解商业的实质和知识 v]rbm}uU9 (M<l}pl)
Assessing the risks of material misstatement and fraud cj[x%eK> 评估材料错报和舞弊的风险 y6Ez.$M Ibx\k
Materiality (level), tolerable error }z,9!{~` 重要性(级别),可容忍误差 q=*bcDu db@^CS[P Analytical procedures ^
]Q.V 分析程序 ,3!TyQ\m' ^XG$?2<U Planning an audit 9W,%[ 规划审计工作 e,d}4 jy ]Inu'p\ Audit documentation: working papers |kD69
}sG
审计文件:工作底稿 5,-:31(j\ H[}lzL) The work of others ;+bF4r@:+ 其他机构的文件 <"}t\pT] +3sbpl2} Rely on the work of experts RJKi98xwJ
依靠专家的工作 *rB@[(/ kU#k#4X4g Rely on the work of internal audit Fnay{F8z 依靠内部审计工作 G6lC[eK bdfs'udt9 3. Internal control :*^aSPlV 内部控制 k7j[tB# %dzO*/8cWo The evaluation of internal control systems !b&+2y2i[W 对内部控制系统的评估 \En"=)A |'I>Ojm Tests of control 4S4g
K 控制测试 r^H,H'BohJ Lf%=vd Substantive procedures (time, nature, extent) W*Ow%$%2 实质性程序(时间,性质,程度) F1BXu@~e( PKC0Dt;F. Transaction cycles: revenue, purchases, inventory, etc. 78 ]Kv^l^_ 交易周期:收入,采购,库存等。 B/o8r4[80 x+ER 3wDD@ #)@#Qd 4.Audit evidence KN"u PW 审计证据 0-;>O|U3 +-9-%O.(; Obtain sufficient, appropriate audit evidence +H *6: 获取足够、适当的审计证据 a)c;z@r =F}qT|K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s:_a.4&Y 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 !m%'aQHH( /y|ZAN The audit of specific items bfm+!9=9S 审计的具体项目 cP\z*\dS (:O6sTx-hE Receivables: confirmation b)M-q{ 应收帐款:确认 ww[||
= {`e-%< Inventory: counting, cut-off, confirmation of inventory held by third parties lpS v
存货:数量,减值,第三方持有存货的确认 kjB'WzZ8 uqU&k@ Payables: supplier statement reconciliation, confirmation sC.r$K+k5 应付帐款:供应商的申明一致,确认 ;#S]mso1 t;/uRN*. Bank and cash: bank confirmation 4]$OO' 银行存款和现金:银行的确认 wa{!%qu5.R ~WORC\kCW Auditing sampling d:>'c=y 审计抽样 BFhEDkk 60cQ3.e 5.Review
GAZRQ 复核 oylQCbT jT< I`K* Subsequent events 023uAaI^3r 随后发生的事件 9v
;HE{> $Dx*[.M3> t'0&n3 HY1K
(T Nnr[@^M5 Going concern f~PS'I_r 持续关注 pL}
F{G. Q4L=]qc T Management representations x?lRObHK 与管理层的交涉沟通 ^Ifm1$X} R4R\B Audit finalization and the final review: unadjusted differences @$ Nti> 审核定稿和最后审查:未经调整的差异 85)C7tJ-g 54JZOtC3~ esE!i0% 6. Reporting i$$h6P# 报告 at
{p4Sl
学会计论坛bbs.xuekuaiji.com 0#Pa;( Appendix db8vm4 附录 JZ![:$: Audit procedure Y\WVkd(+G 审计程序 WagL8BpLx