1. Assurance engagements and external audit
保证约定和外部审计
n;.); nob}}w]~C Materiality, true and fair presentation, reasonable assurance /5>A 2y 物质性,真实公平的描述,合理的保证 VB+_ kR6Zv oBPm^ob4 Appointment, removal and resignation of auditors 0w2<2grQ 审计人员的的任命、免职和辞职 ]>+ teG:4 *'@T+$3s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *MCkezW7{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K[-G2 `Z@qWB< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !|,djo!N 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 eN TKX >/-Bg: Engagement letter c5eimA%` 约定书(委托书) 2) Q/cH\g x)kp*^/ 2. Planning and risk assessment ~MK%^5y? 规划和风险评估 KW36nY\7 DL '{
rK General principles `y&
2Bf 一般原则 EBUCG"e )c0 Dofhg Plan and perform audits with an attitude of professional skepticism &X}i%etp^2 持专业的怀疑态度计划和执行审计工作 al]-*=v7} 9iK%@k Audit risks = inherent risk ×control risk ×detection risk u>03l(X6f 审计风险=内在风险×控制风险×检查风险 W_]onq6 pc]( Risk-based approach s%l^zA( 基于风险的办法 A9y3B^\* Kl :x?"g) Understanding the entity and knowledge of the business {@X)=.Zf 了解商业的实质和知识 J}VG4}L 3gs7Xj%N Assessing the risks of material misstatement and fraud mx0EEU* 评估材料错报和舞弊的风险 c38ENf Vfr.Yoy Materiality (level), tolerable error 8SO(pw9 重要性(级别),可容忍误差 tNDv[IF JHsxaX;c Analytical procedures x?G"58
分析程序 -h&KC{Xab |)YN"nqg Planning an audit Zx%6pZ(. 规划审计工作 lMb&F[KJ7 K!|J/W Audit documentation: working papers J+Zp<Wu- 审计文件:工作底稿 AbOF/g)C lD1m<AC The work of others qL!pDZk 其他机构的文件 :>m67Zq |il P>b Rely on the work of experts 67P@YL 依靠专家的工作 S,qEKWyLd ;Z-%'5hKM Rely on the work of internal audit %_ Vj'z~T 依靠内部审计工作 9at_F'>R 0{.[#!CSk 3. Internal control Ou2p^:C( 内部控制 "VQ7Y`,+ 8/ PS#dM\ The evaluation of internal control systems j4]y(AA 对内部控制系统的评估 N9BfjT} <2fgao&-n Tests of control a/lTQj]A 控制测试 7toDk$jJRg Pb
l#ieZM Substantive procedures (time, nature, extent) ' )KuLVE}S 实质性程序(时间,性质,程度) ")eY{C h%>yErs Transaction cycles: revenue, purchases, inventory, etc. G57c 8}\4 交易周期:收入,采购,库存等。 5
/m}v'S% 'DtC= k[]2S8K2 4.Audit evidence AkVgFQg"
n 审计证据 _+}#
P?j ;&@$^e Obtain sufficient, appropriate audit evidence C?t!Uvs 获取足够、适当的审计证据 FZ=xy[q]~ {Z^q?~zC[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \MB$ Cwc 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 `]wk)50BVp UKp
^TW1^ The audit of specific items x^)W}p" 审计的具体项目 >|g(/@IO K5}0!_)G Receivables: confirmation @ 3,:G$, 应收帐款:确认 Nh"U~zlh OzU
o}QN Inventory: counting, cut-off, confirmation of inventory held by third parties Nd%j0lj 存货:数量,减值,第三方持有存货的确认 Mk!bmFZOZ <^Jdl.G Payables: supplier statement reconciliation, confirmation jAy0k
应付帐款:供应商的申明一致,确认 "WzD+<oL B PG&R Bank and cash: bank confirmation z2[{3Kd* 银行存款和现金:银行的确认 X \qG
WpN% :*WiswMFm Auditing sampling 7,5Bur
审计抽样 Z^_gS&nDa~ >IJX=24Rc 5.Review
#;/ob- 复核 )_SpY\J
xt1\Sie Subsequent events R 0YWe 随后发生的事件 )F,z pGG 'C)
v?!19 arN=OB v:]z-zU nfksi``Vq Going concern e@7UL|12 持续关注 sq;3qbz >Et~h65d5 Management representations w/csLi.O 与管理层的交涉沟通 1C(sBU" Ik-E_U2 Audit finalization and the final review: unadjusted differences D 3Tqk^5 审核定稿和最后审查:未经调整的差异 8~y&" \ 61](a;Di 5:(/k\9+yv 6. Reporting YFP<^y= 报告 +`uNO<$~f 学会计论坛bbs.xuekuaiji.com DGNn
#DP Appendix Y-lTPR<Eq 附录 l"/E,X
Audit procedure
-quJX;~ 审计程序 q1
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