1. Assurance engagements and external audit
保证约定和外部审计 I j /J .9ne'Ta Materiality, true and fair presentation, reasonable assurance Y'T#
物质性,真实公平的描述,合理的保证 tJP(eaqZ n9^zAcUbAW Appointment, removal and resignation of auditors y8@!2O4 审计人员的的任命、免职和辞职 qz&)|~,\C <PxEl4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x@=7M'vr% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m[f\I^\%8 eu=2a> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~nQb;Bdh% 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 `*a,8M% s5HbuyR^ Engagement letter ?0x;L/d]) 约定书(委托书) Y
S*t7 xjYFTb}! 2. Planning and risk assessment tdm /U 规划和风险评估 ;b^@o,= Syk^7l General principles ~U|te _l 一般原则 H;6V
|8B[yr.b Plan and perform audits with an attitude of professional skepticism ;#due 持专业的怀疑态度计划和执行审计工作 0/Csc\Xl 1^COR+>L Audit risks = inherent risk ×control risk ×detection risk -Da_#_F 审计风险=内在风险×控制风险×检查风险 *uIHa" yWuq/J: Risk-based approach iq#Z\Y( 基于风险的办法 x^"OH Z&%61jGK Understanding the entity and knowledge of the business
JF7T1T 了解商业的实质和知识 8c9_=8vw LYX+/@OU2 Assessing the risks of material misstatement and fraud 1gC=xMAT 评估材料错报和舞弊的风险
]q j%6tz aF:I]]TfK~ Materiality (level), tolerable error h5JXKR.1]c 重要性(级别),可容忍误差 .XmD[= Wg[`H=)Q Analytical procedures MI/1uw 分析程序 F~B8XUa3 Wq4?`{ Planning an audit U;(&!Ei 规划审计工作 ^%L$$V
nG `{ /tx! Audit documentation: working papers cH#`f4 审计文件:工作底稿 {XVSHUtw
()rDM@ The work of others #E#70vWp\O 其他机构的文件 Xf0pQ]8\ +m1edPA[ Rely on the work of experts R:E` 依靠专家的工作 */1z=
"Xm'(c( Rely on the work of internal audit . &e,8 依靠内部审计工作 b7$?'neH/. M1^pW63 3. Internal control u!Z&c7kPI 内部控制 G
-;Yua2\ SbB5J> >7J The evaluation of internal control systems +,smjg:O 对内部控制系统的评估 n8?gZ` W R}0cO^V Tests of control {M=tw 控制测试 pY2nv/ t~Uqsa>n@' Substantive procedures (time, nature, extent) -Xj+7}4 实质性程序(时间,性质,程度) kxKBI{L y]/{W}D Transaction cycles: revenue, purchases, inventory, etc. A >x{\ 交易周期:收入,采购,库存等。 9TF[uC)-2 &t4j p
x 03,+uf 4.Audit evidence OvFZ&S[ 审计证据 Hi?],5,/ NE(6`Wq` Obtain sufficient, appropriate audit evidence s~GO-v7 获取足够、适当的审计证据 `Z{7Ut^) Y A;S'dxY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !_]WUQvV? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 L<E`~\C' [P[syi#]t The audit of specific items jtZ@`io 审计的具体项目 /_ LUys/0 t?/#:
J*_7 Receivables: confirmation %1#5
7- 应收帐款:确认 Tj.;\a|d 2qN6{+] Inventory: counting, cut-off, confirmation of inventory held by third parties ZJ!/49c*> 存货:数量,减值,第三方持有存货的确认 E;h#3
B9 PPohpdd) Payables: supplier statement reconciliation, confirmation 39u!j|VH 应付帐款:供应商的申明一致,确认 f$P pFSY
4 aeSXHd?+( Bank and cash: bank confirmation 7)[4|I 银行存款和现金:银行的确认 ?
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{dA#r>z\1 Auditing sampling MJK L4 G 审计抽样 ]e+S ~me w;X-i.%` 5.Review
C[~b6UP 复核 W$,c]/u| #w#B' Subsequent events lT*Hj. 随后发生的事件 YncY_Hu lGs fs( e`Yx]3;u( 1MOQ/N2BR /\2 s%b* Going concern lqu1H& 持续关注 [
h%ci3 oZ!rK/qoA Management representations p7|~x@q+ 与管理层的交涉沟通 n-p|7N '*W/Bett Audit finalization and the final review: unadjusted differences V
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I+E 审核定稿和最后审查:未经调整的差异 M@
mCBcbN W|~Ehg JgEpqA12 6. Reporting #Jg)HU9
报告 6N6d[t" 学会计论坛bbs.xuekuaiji.com 7Sr7a{ Appendix g,9o'fs`x 附录
%<K`d Audit procedure 2TiUo(MK 审计程序 9QZ;F4 r