1. Assurance engagements and external audit
保证约定和外部审计
V!e`P ]w)uo4<^J Materiality, true and fair presentation, reasonable assurance 8/"uS ;yP 物质性,真实公平的描述,合理的保证 *}r6V"pH~ y#ON=8l Appointment, removal and resignation of auditors |%Y =]@f 审计人员的的任命、免职和辞职 _Axw$oYS kYS\TMt,C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
EA:_PBZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }/ xdHt C`oB [ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W.7u6F` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |<YF.7r; ,E(M<n|. Engagement letter E&vCzQ 约定书(委托书) huin?,eGz y
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2. Planning and risk assessment '~6l
6wi 规划和风险评估 kvN6K6 Xp|$z ~ General principles Q|Pm8{8 一般原则 HBa6Y&)< ijNI6_eU Plan and perform audits with an attitude of professional skepticism 1kc{`oL 持专业的怀疑态度计划和执行审计工作 ]%5gPfv[T j1@PfKh Audit risks = inherent risk ×control risk ×detection risk RoD9 审计风险=内在风险×控制风险×检查风险 dfeN_0`- Bm^8"SSN Risk-based approach \cAifU 基于风险的办法 ^6,}*@ zy9W{{:P(1 Understanding the entity and knowledge of the business M
w+4atO4[ 了解商业的实质和知识 `O,"mm^@U $)O\i^T Assessing the risks of material misstatement and fraud tUFXx\p 评估材料错报和舞弊的风险 Yceex}X*5 `\-mqe Materiality (level), tolerable error SQ`ec95', 重要性(级别),可容忍误差 MB5X$5it '^t(=02J Analytical procedures +Kg3qS" 分析程序 #fe zUU Bv=:F5hLG Planning an audit 6FI`0j=~ 规划审计工作 %aJ8wYj*
|fWR[\NU Audit documentation: working papers 62xAS#\K> 审计文件:工作底稿 x8h=3e$ t4,(W` The work of others }Mh`j$ 其他机构的文件 /%)x!dmy cNuBWLG Rely on the work of experts v/C*?/ ~ 依靠专家的工作 cNRe > 1\Vp[^#Vx Rely on the work of internal audit ML_[Z_Q<z 依靠内部审计工作 q/\Hh9` &
Mf nH 3. Internal control E@ !~q 内部控制 o7 X5{ WG*S:_? The evaluation of internal control systems ![@\p5-e 对内部控制系统的评估 :j!N7c{ [;i3o?\_I Tests of control t.m C q4{ 控制测试 k'Z$#
h]okY49hY Substantive procedures (time, nature, extent) Xc@%_6 实质性程序(时间,性质,程度) [U?a %$G> J|I&{ Transaction cycles: revenue, purchases, inventory, etc. q1
o)l 交易周期:收入,采购,库存等。 v/DWy(CC +QVe - B6a
4.Audit evidence |zSoA=7? 审计证据 E?P:!V=_ wrt^0n'r)c Obtain sufficient, appropriate audit evidence %Nm69j-5% 获取足够、适当的审计证据 ~f>km|Q{u wpPCkfPyL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c1Ta!p{% 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 cn!Y7LVr o.H(&ex| The audit of specific items '@+a]kCMev 审计的具体项目 q'awV
5y *l4`2 eqZ Receivables: confirmation s;-%Dfn 应收帐款:确认 #EdsB 27KfT]= Inventory: counting, cut-off, confirmation of inventory held by third parties Tn8GLn 存货:数量,减值,第三方持有存货的确认 v5o@ls `JL&x|q o Payables: supplier statement reconciliation, confirmation WKPuIE: 应付帐款:供应商的申明一致,确认 q+-Bl x?B 8b-* Bank and cash: bank confirmation Enj],I 银行存款和现金:银行的确认 K2R[u#Q (*2kM| Auditing sampling Fps.Fhm 审计抽样 FsYsQ_,R3 *b0f)y3RV 5.Review
v'zf*]9 复核 LAwAFma> 0Bpix|mq Subsequent events B}y-zj;T 随后发生的事件 |YAnd=$ KzC`*U[
"Aq-H g %v(\;&@ FWbA+{8 Going concern MzsDDP+h 持续关注 x
p#+{} Ll L8Q Management representations l1qWl 与管理层的交涉沟通 mmj6YQ0a }Myi0I< Audit finalization and the final review: unadjusted differences sy|{}NkA! 审核定稿和最后审查:未经调整的差异 D'823,-). e/<Og\}P/ }~RH!Q1 6. Reporting 9H<6k* 报告 3[L)q2;}$N 学会计论坛bbs.xuekuaiji.com 'nM)= Appendix vK?{Z^J][ 附录 qeyBZ8BG Audit procedure >Cjb|f3'i} 审计程序 kOGpe'bV