1. Assurance engagements and external audit
保证约定和外部审计 .H"hRYPC? ,:`6x[ + Materiality, true and fair presentation, reasonable assurance 1 XG-O 物质性,真实公平的描述,合理的保证 {9Y'v US4Um>j Appointment, removal and resignation of auditors IfcFlXmt2 审计人员的的任命、免职和辞职 gNwXOd u 0REWbcxd" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %\l,X{X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `y`xk<q R*X2Z
{n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G)&'8W F5o 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 M2}<gRL*}J akQH+j Engagement letter q3F5\6aN 约定书(委托书) [Ni4[\ IMza
2 2. Planning and risk assessment S F>D:$a 规划和风险评估 Nd!VR+IZ W[Bu&?h$ General principles @@wx~|% 一般原则 BuTIJb+Q\ 3J
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;O Plan and perform audits with an attitude of professional skepticism ]ufW61W6Ci 持专业的怀疑态度计划和执行审计工作 QIK73^ hZ<btN.y5 Audit risks = inherent risk ×control risk ×detection risk au|^V^m 审计风险=内在风险×控制风险×检查风险 X:lPWz!7{ <im<(=m9 Risk-based approach VA'X!(Cv 基于风险的办法 |A0$XU{ _wNPA1q0J Understanding the entity and knowledge of the business m>ycN 了解商业的实质和知识 aMQjoamz gvNZrp>e! Assessing the risks of material misstatement and fraud 6
]Oxx{|} 评估材料错报和舞弊的风险 </gp3WQ. ulf/C%t,R Materiality (level), tolerable error ^,lZ58
2 重要性(级别),可容忍误差 87KrSZ JGcD{RU| Analytical procedures _I_?k+#WFe 分析程序 `8;,&<U'` ;9 ,mV(w
Planning an audit *Ca)RgM 规划审计工作 =`~Z@IbdI eJw=" Audit documentation: working papers k%}89glm 审计文件:工作底稿 -'[(Uzj
iN_D8dI The work of others >}b6J7_ 其他机构的文件 ,6;xr'[o* S tnv> Rely on the work of experts >:E*7 依靠专家的工作 t*d >eK`:N .3<IOtD= Rely on the work of internal audit +'/}[1q1/T 依靠内部审计工作 `E5"Pmg P%sO(_PuT 3. Internal control yW^IN8fm 内部控制 2l@"p!ar= !UoU#YU The evaluation of internal control systems ^mueFw}\ 对内部控制系统的评估 ggI=I<7M s
S5fd)x Tests of control i*CQor6|z 控制测试 rS )b1nPA
xs'kO= Substantive procedures (time, nature, extent) 0[:9 Hb6 实质性程序(时间,性质,程度) q{cp|#m#G *Z`XG_ s5 Transaction cycles: revenue, purchases, inventory, etc. :X1cA3c! 交易周期:收入,采购,库存等。 ?96-" l 6f?BltFaN Pc)VK>.fc 4.Audit evidence M6]0Y@@> 审计证据 %gu
$_S 58&{5YpS Obtain sufficient, appropriate audit evidence d"I28PIS" 获取足够、适当的审计证据 px|>v8 NdsX*o@a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yYToiW * 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 aLKMDiT }B"|z'u The audit of specific items +z|UpI 审计的具体项目 "65||[=8 ?Z Rkn+; Receivables: confirmation TTZ['HP
oI 应收帐款:确认 8Y\OCwO .6#cDrK Inventory: counting, cut-off, confirmation of inventory held by third parties 6KEykw
j 存货:数量,减值,第三方持有存货的确认 VJN/#
cXS;z.M\_ Payables: supplier statement reconciliation, confirmation [O7w = 应付帐款:供应商的申明一致,确认 ,$h(fM8GC 19F ;oFp Bank and cash: bank confirmation sK@Y!oF}\ 银行存款和现金:银行的确认 r+{d!CHq} K[uY+!'1 Auditing sampling >'aG/( 审计抽样 jj!N39f EWb(uWC8h 5.Review
dUoWo3r= 复核 wfBuU> VyecTU"W Subsequent events 5=Kq
@[(4 随后发生的事件 ZT) !8 |5=~(-I>@ uw Kh ^^7L"je]g =Kc|C~g Going concern s,
n^ 持续关注 nW|'l^& q.=^iz&m Management representations /Jxq
3D)v 与管理层的交涉沟通 +`;+RDKY* ,
Aq9fyC% Audit finalization and the final review: unadjusted differences
kS B 审核定稿和最后审查:未经调整的差异 UrO=!G k _urG_~q o'C~~Vg). 6. Reporting YBX)eWslK 报告 u64@"P 学会计论坛bbs.xuekuaiji.com 8P,l>HA Appendix MV:W@)rg 附录 6xH;:B)d Audit procedure CifA,[l34 审计程序 t< sp%zXZ