1. Assurance engagements and external audit
保证约定和外部审计 Ek
Rx/ -!mtLaLw Materiality, true and fair presentation, reasonable assurance <P ?gP1_zi 物质性,真实公平的描述,合理的保证 2xiE#l-V2 .Ln98#ZR Appointment, removal and resignation of auditors gR
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C{ 审计人员的的任命、免职和辞职 #@5VT*/7 *JZ9'|v_H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D|<_96_m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YlT&.G BNA1"@9q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o0F,!} 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 Q9h=1G\K v@ qDR|?^ Engagement letter \,n
X/f 约定书(委托书) k%\y,b* J %B/(v` 2. Planning and risk assessment >?)_, KL 规划和风险评估 @$L| -{J0~1'#- General principles 7lAJ
0 一般原则 {oF;ZM'r #`U?,>2q Plan and perform audits with an attitude of professional skepticism y1~
QKz 持专业的怀疑态度计划和执行审计工作 AZ^>osr !FyO5`v Audit risks = inherent risk ×control risk ×detection risk 0S4Y3bac& 审计风险=内在风险×控制风险×检查风险 )c1Pj#| _3N,oCRm Risk-based approach )?B-e
n\ 基于风险的办法 $bF+J8%D CS*lk!C Understanding the entity and knowledge of the business c yP+a 了解商业的实质和知识 "'+C% -^t.eZ*| Assessing the risks of material misstatement and fraud GUM-|[~ 评估材料错报和舞弊的风险 f\=,_AQ TOgH~R= Materiality (level), tolerable error |; mET
重要性(级别),可容忍误差 ]\>MDH bA$ElKT Analytical procedures :SO4@JT{W 分析程序 nRw.82eK. $G}k'[4C Planning an audit "}%j' 规划审计工作 [T)>RF QhAYCw2 Audit documentation: working papers
._;It198f 审计文件:工作底稿 @"98u$5 V4CA*FEA The work of others Yt:%)&50}- 其他机构的文件 "?<`]WG\ '43U v Rely on the work of experts pNuU{:9 B0 依靠专家的工作 S;iD~> KP .wWf#bB Rely on the work of internal audit RtxAIMzh? 依靠内部审计工作 q3-cWfU
&gC)%*I4 3. Internal control ;Z;` BGZJ 内部控制 N!v>2"x8q 2v4&'C The evaluation of internal control systems \>w 2D 对内部控制系统的评估 RLLL=?W@ kDE:KV<"c Tests of control prIJjy-F 控制测试 $gk=~p| 9WQ'"wy
AQ Substantive procedures (time, nature, extent) FcOrA3tt 实质性程序(时间,性质,程度) =M4wP3V/ :'fK`G
6 Transaction cycles: revenue, purchases, inventory, etc. 4
BNbS|?vV 交易周期:收入,采购,库存等。 eCg|@d% D aK,\e/Oo 1.
Q"<[ M 4.Audit evidence 3z#fFP@E 审计证据 )^)|b5, ]i
`~J Obtain sufficient, appropriate audit evidence HC>k/Gk" 获取足够、适当的审计证据 xBw ua; lfwBUb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ur""&@ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,d=Dicaz oK"
#*n The audit of specific items 5:EE%(g9 审计的具体项目 xFp9H'j{ M[R'
Receivables: confirmation 1'k,P;s 应收帐款:确认 !+Sd%2o MpIP)bdq7 Inventory: counting, cut-off, confirmation of inventory held by third parties x^pHP|<3` 存货:数量,减值,第三方持有存货的确认 :ZM=P3QZ gJ$m'kC; Payables: supplier statement reconciliation, confirmation 2Myz[)<P_ 应付帐款:供应商的申明一致,确认
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W Bank and cash: bank confirmation k9&pX8# 银行存款和现金:银行的确认 -#AO4xpI |B),N f|a Auditing sampling pSpxd|k 审计抽样
cavzXz ]}_Ohe]X 5.Review
VOp+6ho< 复核 5*$z4O:Aa +2s][^-KV Subsequent events 2QIo|$ 随后发生的事件 P$`k*
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7\ }iB>3|\ Going concern DJR r 持续关注 o1<Z;2# `{S4_' Management representations 0LUw 与管理层的交涉沟通 "LVN:|! HR?a93 Audit finalization and the final review: unadjusted differences T@N)BfkB
审核定稿和最后审查:未经调整的差异 I{u+=0^Y bLz('mUY Ng1[y4R} 6. Reporting #w)D ml 报告
:DBJ2n 学会计论坛bbs.xuekuaiji.com 5|oi
*b Appendix Vdf~rV 附录 4({Wipd Audit procedure J)=Ts({ 审计程序 'jU ;.vZex