1. Assurance engagements and external audit
保证约定和外部审计 wScr:o+K>L k\RS L Materiality, true and fair presentation, reasonable assurance CSH*^nk':O 物质性,真实公平的描述,合理的保证 BY':R-~( FH{p1_kZ= Appointment, removal and resignation of auditors /]of@
审计人员的的任命、免职和辞职 u
$B24Cy. `/9I` <y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C=bQ2t=Z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4>/i,_&K K )$K\:w> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ya-GDB;L 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 Qjd]
BX; rxj# Engagement letter 03_M+lv 约定书(委托书) -j@IDd7 3S1{r
)[j 2. Planning and risk assessment S4rm K& 规划和风险评估 >U(E
\`9D wh!8\9{g General principles d$8K,-M 一般原则 cM\BEhh s#(7D3Pr# Plan and perform audits with an attitude of professional skepticism %/BBl$~ji 持专业的怀疑态度计划和执行审计工作 g`~;"%u7cn ["e;8H[K)% Audit risks = inherent risk ×control risk ×detection risk DR]4Tc z# 审计风险=内在风险×控制风险×检查风险 aimf,(+ k
h8 M= Risk-based approach Hz=s)6$ey 基于风险的办法 qE8D
i\? $M~`)UeV_ Understanding the entity and knowledge of the business _#uRKy<`N 了解商业的实质和知识 HBs
6:[q J4s`U/F Assessing the risks of material misstatement and fraud /O`R9+; 评估材料错报和舞弊的风险 'v=BAY=Ef m>?|*a, Materiality (level), tolerable error @!|h!p; 重要性(级别),可容忍误差 PZ#aq~>w U[:=7UABU? Analytical procedures F%4N/e'L 分析程序 :&LV^A er2;1TW3E Planning an audit t~.^92]s| 规划审计工作 jo<Gf 5 b@sq}8YD|z Audit documentation: working papers +UX}
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审计文件:工作底稿 r{_1M>F
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A0Ti!w The work of others 44KWS~ 其他机构的文件 E^m)&.+'M o{ccO29H/ Rely on the work of experts %e_){28 n 依靠专家的工作 prB:
E[1 Xn5LrLM& Rely on the work of internal audit Q5u3~Q'e 依靠内部审计工作 lTFo#p_( _d+` Gw 3. Internal control dj}P|v/;z 内部控制 F=f9##Y?7M ,u!_mV The evaluation of internal control systems FI)0.p 对内部控制系统的评估 )bpdj, E.-2 /'i Tests of control gKgdu($NJ 控制测试 woN
d7`C}7 +vPCr&40 Substantive procedures (time, nature, extent) " LhXR 实质性程序(时间,性质,程度) ^K
9jJS9K 23opaX5V= Transaction cycles: revenue, purchases, inventory, etc. ;<%d^ 交易周期:收入,采购,库存等。 84s:cO y5Fgf3P@ju :U]Pm:ivTU 4.Audit evidence T( k:\z/ 审计证据 w( ic$ fSGaUBiq} Obtain sufficient, appropriate audit evidence c:s[vghH^# 获取足够、适当的审计证据 -qLNs_
_k 2d<`dQY{l3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $. sTb 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 FY]Et=p L:jv%;DM The audit of specific items Yi19VU|/ 审计的具体项目 h*sL' fJ] N'|9rB2e Receivables: confirmation tMo=q7ig 应收帐款:确认 a`Q-5*\;z (: mF+%( Inventory: counting, cut-off, confirmation of inventory held by third parties "\M3||.! 存货:数量,减值,第三方持有存货的确认 =S\
pI ENf(E9O Payables: supplier statement reconciliation, confirmation :%U
lNk 应付帐款:供应商的申明一致,确认 7'@~TM Ju.T.)H Bank and cash: bank confirmation C.se/\PE 银行存款和现金:银行的确认 0f;|0siTAm Yof]
Auditing sampling :;Npk9P(N 审计抽样 |8{\j*3 C4|79UG>s 5.Review
&@qB6!^ 复核 ?
Uhjyi t /lU* Subsequent events K=dG-+B~} 随后发生的事件 Tb]
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1'l]n 3:b5#c?R- L0ZAF2O Going concern 85+w\KuEY 持续关注 #?bOAWAwLh <ol?9tm Management representations So#>x5dL 与管理层的交涉沟通 AHLXmQl =Unu>p}2V Audit finalization and the final review: unadjusted differences 0|(6q=QK 审核定稿和最后审查:未经调整的差异 No]#RvEd3 "GAKi}y">v t>"|~T$9 6. Reporting @u8kNXT;h 报告 Ia>~ph#]{` 学会计论坛bbs.xuekuaiji.com 4& 9V Appendix |PLWF[+t8 附录 ^]$rh.7& Audit procedure Y,X0x- 审计程序 (KT+7j0^