1. Assurance engagements and external audit
保证约定和外部审计 EB3/o7)L ^&;,n.X5Z Materiality, true and fair presentation, reasonable assurance |>ztx}\ 物质性,真实公平的描述,合理的保证 ~>@~
U] v.RA{a 9 Appointment, removal and resignation of auditors n.l#(`($4 审计人员的的任命、免职和辞职 ep8UWxB5 ]WMzWt:L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?=7k<a~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Zq4%O7% ;MQl.?vj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "}X+vd`` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 !$NK7- #w''WOk@ZG Engagement letter "M:ui0YP 约定书(委托书) a<-aE4wdm :
;8L1' 2. Planning and risk assessment eBa#Z1Z 规划和风险评估 |M?s[}ll P].Eb7I General principles 4rDVCXE 一般原则 fgqCX:SWz 3/gR}\= Plan and perform audits with an attitude of professional skepticism .c>6}:ye 持专业的怀疑态度计划和执行审计工作 >)D=PvGlmp ASdW!4.p Audit risks = inherent risk ×control risk ×detection risk %f<>Kwr`2 审计风险=内在风险×控制风险×检查风险 fln[Q2zl `a52{Wa Risk-based approach Ab[o~X" 基于风险的办法 zHKP$k8 "$N$:B @U Understanding the entity and knowledge of the business =oV
C*b 了解商业的实质和知识 ;%0kzIvP KC"S06 Assessing the risks of material misstatement and fraud 8d$|JN;) 评估材料错报和舞弊的风险 T
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( Materiality (level), tolerable error _#H d2h 重要性(级别),可容忍误差 +\["HS7+'0 48z%dBmTT* Analytical procedures \5tG>>c i
分析程序 t;Z9p7
rk 7:g_:}m Planning an audit LL);Ym9d 规划审计工作 !e<5JO;c ..Dm@m} Audit documentation: working papers ]O}e{Q> 审计文件:工作底稿 9{3_2CIL kIa16m The work of others dLGHbeZ[( 其他机构的文件 'DXT7|Df ]["%e9#aX Rely on the work of experts ,){#J"W 依靠专家的工作 T*@o?U y=pW+$k Rely on the work of internal audit B#hvw'} 依靠内部审计工作 "c} en[ &u^]YE{ 3. Internal control |%5pzYe 内部控制 6|'7Mr~\ W%5
))R$ The evaluation of internal control systems wZ0bD&B
对内部控制系统的评估 fJ\?+, &x B^ Tests of control )?OdD7gd 控制测试 @r[SqGa:
ez9F!1 Substantive procedures (time, nature, extent) Y,L[0% 实质性程序(时间,性质,程度) O13]H"O_ OLt0Q.{ Transaction cycles: revenue, purchases, inventory, etc. 5nBJj 交易周期:收入,采购,库存等。 2.</n}g l
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D 4.Audit evidence Y=|20Y\K
审计证据 \:@7)(p\; 1P"{
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Md? Obtain sufficient, appropriate audit evidence Fs~*-R$ 获取足够、适当的审计证据 D^h!
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T 7bbFUUUG" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /~s<@<1!X 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 *tT}N@<% UW} @oP$r The audit of specific items uWClT): 审计的具体项目 D=vw0Q_3Y3 |J`v
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Receivables: confirmation VJw7defc 应收帐款:确认 )c*
xKij h{_\okC> Inventory: counting, cut-off, confirmation of inventory held by third parties _1Rw~}O 存货:数量,减值,第三方持有存货的确认 ` ;mQ"lO 8EkzSe Payables: supplier statement reconciliation, confirmation l d#x'/ 应付帐款:供应商的申明一致,确认 b{-"GqMO (
./MFf Bank and cash: bank confirmation fB
ZLWfp9 银行存款和现金:银行的确认 :zo5`[P *k#"@ Auditing sampling &`s{-<t<L 审计抽样 LHx ")H?, y@$E5sz 5.Review
0+1!-Wo 复核 0+qC_ISns 'OTZ&;7{ Subsequent events S'$m3,l(k 随后发生的事件 OAiW8BAe KyT=:f
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N\z Going concern NTX0vQG 持续关注
WY>$.e U5-8It2OR Management representations |.RyF@N`T 与管理层的交涉沟通 gloG_*W u"oO._a(
Audit finalization and the final review: unadjusted differences kmTYRl
)j 审核定稿和最后审查:未经调整的差异 Ap?,y? '{~[e*
* Kv1~,j6 6. Reporting
Opf)TAl{ 报告 "XV@OjrE 学会计论坛bbs.xuekuaiji.com Q3=5q w^ Appendix QPLWRZu@
附录 <X{w^
cT_Q Audit procedure a%HNz_ro 审计程序 [ /*;}NUv