1. Assurance engagements and external audit
保证约定和外部审计 p79QEIbk= se3EI1e Materiality, true and fair presentation, reasonable assurance hQ:wW}HWW 物质性,真实公平的描述,合理的保证 4avkyFj!h lgt&kdc%o Appointment, removal and resignation of auditors E}w5.1 审计人员的的任命、免职和辞职 hb1h.F DZESvIES Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JUGq\b&m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z{ YuX qe1>UfY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {1UU `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 \A!Iln XH0Vs.w Engagement letter }3
~*/30V 约定书(委托书) x=K'Jj H,;ZFg /v8 2. Planning and risk assessment o^uh3,. 规划和风险评估 GdScYAC
[4;_8-[Nv General principles ~PpU'[ 一般原则 hn6'$P *
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9 Plan and perform audits with an attitude of professional skepticism p8s%bPjK 持专业的怀疑态度计划和执行审计工作 FbdC3G|oA e7Gb7c~ Audit risks = inherent risk ×control risk ×detection risk m=pH G 审计风险=内在风险×控制风险×检查风险 =fy.'+ S._h->5f Risk-based approach %0815
5M 基于风险的办法 G'HLnx}Yi `N7erM Understanding the entity and knowledge of the business 7|J&fc5BP 了解商业的实质和知识 l~f9F`~' `x L@% Assessing the risks of material misstatement and fraud "$"<AKCwS 评估材料错报和舞弊的风险 #N=_- oe9S$C;$' Materiality (level), tolerable error \"yR[.Q?
重要性(级别),可容忍误差 Vhm^<I-d +~
S7]AZ Analytical procedures ]YDqmIW 分析程序 @6U&7! -%VFC^'5 Planning an audit ~Ty6]
A 规划审计工作 3U?^49bJ jNIz:_c-~ Audit documentation: working papers i-k(/Y0 审计文件:工作底稿 <dk9n}y<, el^<M,7! The work of others #TP Y
% 其他机构的文件 zlh
\P` `AdHyE Rely on the work of experts .L]2g$W\p 依靠专家的工作 !wrAD"l*@ 127@
TN" Rely on the work of internal audit \\"CgH- 依靠内部审计工作 >\5ZgC .R^]<b:` 3. Internal control r7)iNTQ1 内部控制 wz'in M?$tHA~OX The evaluation of internal control systems SYOU&* 对内部控制系统的评估 .B$3y#TOb zWdz9;=_ Tests of control :~,akX$ 控制测试 61TL]S8 j!"N Eh78H Substantive procedures (time, nature, extent) ~#zb 实质性程序(时间,性质,程度) )T^aJ-Uf Lhgs|*M Transaction cycles: revenue, purchases, inventory, etc. ;Y &2G' 交易周期:收入,采购,库存等。 AWmJm) 0*u X2* abV,]x&.0 4.Audit evidence IZ_ B $mo 审计证据 z<<aT ewinG-hX_ Obtain sufficient, appropriate audit evidence Qc
:Sf46O 获取足够、适当的审计证据 }% ?WS yj`xOncE} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @]{:juD~ 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 (WS<6j[q t== a(e The audit of specific items E!>l@
ki 审计的具体项目 x\(yjNZH S>?B) Receivables: confirmation
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e6 应收帐款:确认 ;W#/;C
_h =~QC)y_ Inventory: counting, cut-off, confirmation of inventory held by third parties V P4ToYc 存货:数量,减值,第三方持有存货的确认 O /4)aW3B E{|n\| Payables: supplier statement reconciliation, confirmation d e~3: 应付帐款:供应商的申明一致,确认 ,%]s:vk[u a<V*
) Bank and cash: bank confirmation l'Z `%}R 银行存款和现金:银行的确认 #*K!@X QmB,~x{j> Auditing sampling X7"hTD 审计抽样 s}Sxl0 E;x~[MA 5.Review
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e"XEot~ 复核 "LH
* T kPZ1OSX Subsequent events }\\6"90g* 随后发生的事件 r;aP`MVO< ,_t}\7 Z$a4@W9o nnO@$T Y~bGgd]T Going concern \8X8NCM 持续关注 FwGMrJW
/-)|dP Management representations 6P I-"He 与管理层的交涉沟通 y0XI?Wr }tZA7),L Audit finalization and the final review: unadjusted differences oWc
+i U( 审核定稿和最后审查:未经调整的差异 #3u471bp u~d&<_Z 7QkAr 6. Reporting y7s.6i}7 报告 0
H{0aQQ 学会计论坛bbs.xuekuaiji.com ?`O Dt]s Appendix MRHkQE+K@8 附录 OG}D;Ew Audit procedure DV~1gr,\ 审计程序 &9'JHF!l