1. Assurance engagements and external audit
保证约定和外部审计 9V*qQS5<p Q*ft7$l& Materiality, true and fair presentation, reasonable assurance U
z>+2m( 物质性,真实公平的描述,合理的保证 -m~#Bq toC^LZgZ_6 Appointment, removal and resignation of auditors amY!qg0P* 审计人员的的任命、免职和辞职 wNd isI ~oY^;/ j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "@2-Zdrr1< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B:'US&6Lf' .U]-j\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wg]Qlw`\| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ;>7De8v@@ WNrk}LFof Engagement letter
r3UUlR/Do 约定书(委托书) E$p+}sP(C &0JI!bR( 2. Planning and risk assessment ['iPl/v0 规划和风险评估 Oxd]y1 X45%e! General principles aAUvlb 一般原则 =Jb>x#Y H"WprHe Plan and perform audits with an attitude of professional skepticism c9h6C 持专业的怀疑态度计划和执行审计工作 6(ol1
(U l2Rb\4 Audit risks = inherent risk ×control risk ×detection risk z-)O9PV
审计风险=内在风险×控制风险×检查风险 SO0PF|{\r g]0_5?i Risk-based approach 3)ywX&4"L 基于风险的办法 $-sHWYZ Uz]|N6` Understanding the entity and knowledge of the business H9e<v4c 了解商业的实质和知识 ;NITc
97!;.f- Assessing the risks of material misstatement and fraud +52{-a,> 评估材料错报和舞弊的风险 ~b8]H|<'Y P/_['7 Materiality (level), tolerable error @~a%/GQ#n* 重要性(级别),可容忍误差 ZPYS$Ydy vx5Zl&6r Analytical procedures [d]9Oa4 分析程序 /mzlH i=2N;sAl Planning an audit
[/8%3 规划审计工作 l+^*LqEW2 b d!Y\OD Audit documentation: working papers t"oeQ*d% 审计文件:工作底稿 _X
x/(.O &Au@S$ij The work of others I%KYtv~` 其他机构的文件 j1T#yt
J m ~$v;?i Rely on the work of experts aK^q_ghh[ 依靠专家的工作 /N.U/MPL_ 3%b6{ie/= Rely on the work of internal audit LZxNAua 依靠内部审计工作 o?Oc7$+u AFwdJte9e 3. Internal control +mT_QsLEv 内部控制 AH~E )S S3Jo>jXS " The evaluation of internal control systems b@hqz!)l` 对内部控制系统的评估 SXP]%{@R/ c@L< Z` u Tests of control ;Q`lNFa 控制测试 ( CWtLi"z HJ.-Dg5U Substantive procedures (time, nature, extent) =[ 7A v> 实质性程序(时间,性质,程度) &wDs6xq X%x*f3[ Transaction cycles: revenue, purchases, inventory, etc. H3-hcx54T 交易周期:收入,采购,库存等。 ~})e
?q;b G$('-3@i`w xr^LFn) 4.Audit evidence NL+N%2XG7 审计证据 Z6MO^_m2 J\=*#*rJ1 Obtain sufficient, appropriate audit evidence 'i|YlMFI g 获取足够、适当的审计证据 /PXzwP_(A h^P#{
W!e\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {(Es(Sb}c 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 ^E>3|du]O '[%j@PlCX The audit of specific items ]\HvK CN} 审计的具体项目 dft!lBN !&@615Vtw Receivables: confirmation qwAT>4 应收帐款:确认 !ULn7\@ }4X0epPp;: Inventory: counting, cut-off, confirmation of inventory held by third parties C~exi[3 存货:数量,减值,第三方持有存货的确认 w7
&A0M ZXPX,~ 5o Payables: supplier statement reconciliation, confirmation A?OQE9' 应付帐款:供应商的申明一致,确认 {R{=+2K!|k [0("Q;Ec[j Bank and cash: bank confirmation |CbikE}kL 银行存款和现金:银行的确认 7tCw*t
$ Bk{]g=DO Auditing sampling as=fCuJ 审计抽样 P16~Qj `){.+S(5C 5.Review
,|/f`Pl 复核 MomwX \o3gKoL% Subsequent events 7F~X,Dk_ 随后发生的事件 E
' uZA 8zq=N#x *|HY>U. ChQxa )D%~`,#pQ Going concern |u p 持续关注 bpa?C [mueZQyI?0 Management representations ql
~J8G9 与管理层的交涉沟通 +1!ia] o^wqFX(Y Audit finalization and the final review: unadjusted differences ~)M~EX&pK 审核定稿和最后审查:未经调整的差异 :[d9tm 4?01s-Y 8H`[*|{' 6. Reporting V0Hj8}l;M 报告 &uVnZ@o42 学会计论坛bbs.xuekuaiji.com M869MDo Appendix ,<X9 Y
2B 附录 M
D#jj3y Audit procedure LFV%&y|L 审计程序 0<*<$U