1. Assurance engagements and external audit
保证约定和外部审计 b;b,t0wS srf}+>u& Materiality, true and fair presentation, reasonable assurance t}eyfflZ 物质性,真实公平的描述,合理的保证 ?Ujg.xo\
xoo,}EY Appointment, removal and resignation of auditors G{!er:Vwdh 审计人员的的任命、免职和辞职 w*6b%h%ww 14 & KE3` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f7a4E+} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Sy VGm@ c9nR&m8(+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bqED5;d'# 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 Ef#LR
cG-Z j"nOxs Engagement letter dLp1l2h!0 约定书(委托书) gQr+~O tle`O)&uo 2. Planning and risk assessment P)K$+oo 规划和风险评估 ~snj92K 8)0]cX General principles gNEcE9y2 一般原则 .v+JV6!u =3X>Ur Plan and perform audits with an attitude of professional skepticism :$"{-n 持专业的怀疑态度计划和执行审计工作 lfj5?y w&?XsO@0W Audit risks = inherent risk ×control risk ×detection risk y`va6 %u{ 审计风险=内在风险×控制风险×检查风险 FPY k`D w1G(s$;C Risk-based approach 2Xl+}M.:Y 基于风险的办法 $Er=i }` -iiX!@ Understanding the entity and knowledge of the business m,Y/ke\ 了解商业的实质和知识 #zl1#TC{( 0 SSdp< Assessing the risks of material misstatement and fraud itzUq,T 评估材料错报和舞弊的风险 (%fQhQ Y2DL%'K^ Materiality (level), tolerable error 6o^>q&e}% 重要性(级别),可容忍误差 <gwRE{6U !Axe}RD' Analytical procedures Rv&"h_"t 分析程序 ceG\Q2 `a&L Planning an audit )5b
_>Uy 规划审计工作 zgGysjV @l CG)Ix< Audit documentation: working papers Y_Gd_+oJ 审计文件:工作底稿 9;L 4\ >B{qPrmI The work of others ;JkIZ8! 其他机构的文件 */e$S[5 G^ GIHd
o Rely on the work of experts %<>:$4U@] 依靠专家的工作 I#MPJ@*WT dT0W8oL Rely on the work of internal audit 9Q1%+zjjMq 依靠内部审计工作 ?V2P]| r4mh:T4i 3. Internal control 7
{92_xRL 内部控制 Tm`@
5 <~dfp The evaluation of internal control systems sa+
JN^[X 对内部控制系统的评估 1;/SXJ s
j9k:!|(2' Tests of control vt5w(}v( 控制测试 nDvfb*\ MQP9^+f)O? Substantive procedures (time, nature, extent) O
H>.N"IG 实质性程序(时间,性质,程度) ~3bV~H#~m TIJH}Ri Transaction cycles: revenue, purchases, inventory, etc. q(qm3OxYo 交易周期:收入,采购,库存等。 W_wC"
?A% us.[wp'Sh Hpix:To 4.Audit evidence Wq3PN^ 审计证据 -Hm"Dx )"\=
_E# Obtain sufficient, appropriate audit evidence
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_ 获取足够、适当的审计证据 #+o$Tg 'yCVB&`b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .h
<=C&Yg 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 sN1H
{W 2@MpWj4 The audit of specific items RP2$(% 审计的具体项目 ,C6( p^Ey6,!8]D Receivables: confirmation ,u|>%@h 应收帐款:确认 |$/#,Dv7 C@*x Inventory: counting, cut-off, confirmation of inventory held by third parties DTC
IVLV 存货:数量,减值,第三方持有存货的确认 |vd|;" ` nN&dtjoF Payables: supplier statement reconciliation, confirmation L&+k`b 应付帐款:供应商的申明一致,确认 ( 72%au ?xwi2<zz Bank and cash: bank confirmation 0 @#Jz#? 银行存款和现金:银行的确认 ^JxVs
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sT Auditing sampling JPTLh{/ 审计抽样 D% *ww'mt0 U>kaQ54/ 5.Review
1CJ1-]S(3 复核 s>L-0vG b6S"&hs Subsequent events km
BA 随后发生的事件 >0SG]er@ 5dv|NLl |m\7/&@< kR1
12J9P n=b!c@f4 Going concern Fdl0V:< 持续关注 \0lQ1FrY
vV"YgN: Management representations yUcU-pQ 与管理层的交涉沟通 b:9"nALg
C B0RVtbK Audit finalization and the final review: unadjusted differences T=w0T-[f 审核定稿和最后审查:未经调整的差异 EQoK\.;
G~ GF@`~im sz%]rN6$ 6. Reporting NfQQJ@* 报告 vZQraY nJ 学会计论坛bbs.xuekuaiji.com 6a9:P@tY Appendix `!X8Cn
附录 uWMSn Audit procedure 0XljFQ 审计程序 <b
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