1. Assurance engagements and external audit
保证约定和外部审计 aop
Z-^ DnFzCJ Materiality, true and fair presentation, reasonable assurance tj'~RQvO 物质性,真实公平的描述,合理的保证 ,f2oO?L} Ps>:|j+ Appointment, removal and resignation of auditors e.skE>& 审计人员的的任命、免职和辞职 3i7EF. _FYA? d} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `!/[9Y#H p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !8[T*'LJ-
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4+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >7PQOQMW' 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 g{
Al:}u> A1INaL Engagement letter
^S3G%{" 约定书(委托书) Gk
{ 'U uQKQC?w 2. Planning and risk assessment @t~y9UfF 规划和风险评估 pX{wEc6} L?j0t*do General principles ewU*5|*[ 一般原则 `VKFA<T 953qz]Q8 Plan and perform audits with an attitude of professional skepticism m~5 unB9
持专业的怀疑态度计划和执行审计工作 XQ]vJQYIR aL4^ po Audit risks = inherent risk ×control risk ×detection risk D9[19,2r` 审计风险=内在风险×控制风险×检查风险 . s9E
+1 6qHD&bv\%C Risk-based approach zPa2fS8 基于风险的办法 3"7Q[9Oj )0-A;X2 Understanding the entity and knowledge of the business le\-h'D 了解商业的实质和知识 xeSch?} L@{'J Assessing the risks of material misstatement and fraud =S`h/fru 评估材料错报和舞弊的风险 D{6y^@/ x[)-h/&Fh Materiality (level), tolerable error !xfDWbvHV 重要性(级别),可容忍误差 B=TUZ) ID2->J Analytical procedures |y U!d
% 分析程序 7b[sW|{ 7.hBc;%2u Planning an audit d\JaYizp 规划审计工作 a#=d{/ab xrPZy*Y, Audit documentation: working papers <"5l<E 审计文件:工作底稿 |@u2/U9
=O }^2OARo The work of others V|MHDMD= 其他机构的文件 4{YA[' *~)6 sm Rely on the work of experts |O_JUl 依靠专家的工作 (p[#[CI9 BA c+T Rely on the work of internal audit /P*XB%y 依靠内部审计工作 ;DuVb2~+ x#EE_i/W 3. Internal control $&as5z8 内部控制 X[o+Y@bc !FL"L
9 The evaluation of internal control systems ~a([e\~ 对内部控制系统的评估 V1]GOmXz _u[tv, Tests of control e"t0 rScA 控制测试 lV$JCNe $pES>>P Substantive procedures (time, nature, extent) jw:z2:0~ 实质性程序(时间,性质,程度) 2T&
MVl!% 5G`HJ6 Transaction cycles: revenue, purchases, inventory, etc. i!%bz 交易周期:收入,采购,库存等。 ]o<]A[< N:<$]x> <
Q~N9W 4.Audit evidence r tuaU=U 审计证据 zWEPwOlI1P XGB\rfvS Obtain sufficient, appropriate audit evidence a<<4gXx 获取足够、适当的审计证据 VvyRZMR D.a>i
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]bY|>q 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 #hxYB I_r@Y:5{ The audit of specific items N(7 XILC 审计的具体项目 lcdhOjz!N <N vw*yA Receivables: confirmation 7[1Lh'u 应收帐款:确认 VmqJMU>. |T|m5V'l Inventory: counting, cut-off, confirmation of inventory held by third parties f!x9% 存货:数量,减值,第三方持有存货的确认 q6>eb +K1M&( Payables: supplier statement reconciliation, confirmation qq5X3K2& 应付帐款:供应商的申明一致,确认 /f#b;qa, ~!$"J}d}< Bank and cash: bank confirmation 3(WijtH 银行存款和现金:银行的确认 ?@rd,:'dE 1p}Wj*mc Auditing sampling V'i-pn2gyu 审计抽样 |`LH|6
/ .?45:Ey~g 5.Review
oPKLr31zt 复核 u_k[<&$ z5jw\jBD Subsequent events UGO#o`.G} 随后发生的事件 VE+H! ob
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h7Faj -uYxc=4Lh Going concern x"b'Pmw 持续关注 s)E \ oai=1vt@
Management representations M6g8+ sio 与管理层的交涉沟通 fp [gKRSF ]}v]j`9m% Audit finalization and the final review: unadjusted differences ?\o~P 审核定稿和最后审查:未经调整的差异 y#GHmHeh i=gZ8Q=H ` g] 6. Reporting aZmN(AJ8v 报告 E.K^v/dNdq 学会计论坛bbs.xuekuaiji.com )]P(!hW. Appendix 1&MCS%UTL 附录 Xd(^7~i Audit procedure hN3FH#YO 审计程序 ,\M77V