1. Assurance engagements and external audit
保证约定和外部审计 |`(?<m 1$!RKqT Materiality, true and fair presentation, reasonable assurance {Ohk
uON 物质性,真实公平的描述,合理的保证 A_(+r @;T#+! Appointment, removal and resignation of auditors ~4 ~Tcn 审计人员的的任命、免职和辞职 'd.@4 9
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6z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7 NB"oU^h% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H;t8(-F@' ^; V>}08 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mZ5K hPvf8 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 oCdOC5 dX
o'#. Engagement letter SJ
[@fUxO) 约定书(委托书) BWi 7v :56lzsWUE< 2. Planning and risk assessment 9-
E>n) 规划和风险评估 rIFC#Jd/ /6+%(f}7l General principles >KClH'R2 一般原则 'y M:WcN *r?51*J Plan and perform audits with an attitude of professional skepticism 3JE;:2O~P 持专业的怀疑态度计划和执行审计工作 W] ;6u
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Audit risks = inherent risk ×control risk ×detection risk t`1]U4s&I 审计风险=内在风险×控制风险×检查风险 4TQISu) x&fCe{5 Risk-based approach (&]15 FJ$1 基于风险的办法 Ah>krE0t wIR
[2&b Understanding the entity and knowledge of the business ^)IL<S&h 了解商业的实质和知识 WJSHLy<a qM:)daS1w Assessing the risks of material misstatement and fraud y0&HXX#\
评估材料错报和舞弊的风险 5 EuJ <:{[Zvl'k Materiality (level), tolerable error ^57fHlw 重要性(级别),可容忍误差 c+)|o!d 0l1]QD+Gc5 Analytical procedures '=b&)HbeK 分析程序 &'yV:g3H MW[ 4^ Planning an audit oplA'Jgnv 规划审计工作
rU^ghF !6/IKh`J Audit documentation: working papers vzm4 审计文件:工作底稿 Nt^&YE7d: S w(
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The work of others >hL'#;:f# 其他机构的文件 b oOw
K? YxkEAb!+ Rely on the work of experts u[|S*(P 依靠专家的工作
DPxu3,Y e(\S,@VN2 Rely on the work of internal audit ;)]zv\fC 依靠内部审计工作 y{?jr$js< ^-
;Z8M 3. Internal control x-#9i 内部控制 f$W}d0(F; '/*c Yv45 The evaluation of internal control systems gwz _b 对内部控制系统的评估 P~ZV:Of g)D}p@>m Tests of control U?ic$J]N 控制测试 7%}3Ghc% Lm{ o=v
Substantive procedures (time, nature, extent) }Z?[Ut 实质性程序(时间,性质,程度) # +]! u%n \q1%d.\X Transaction cycles: revenue, purchases, inventory, etc. U`p<lxRgQ 交易周期:收入,采购,库存等。
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+sl uu!~ `6sQlCOnF 4.Audit evidence !X <n:J 审计证据 Xl+a@Ggtq *3
8Y;{ 4 Obtain sufficient, appropriate audit evidence ;k%sKVP 获取足够、适当的审计证据 a[cH@7W.# $K5s)! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RS02>$jo 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 (*Q|; KR(ftG' The audit of specific items ']Xx#U
N 审计的具体项目 g):jZU]b P]x+Q Receivables: confirmation gq1Y]t|4F 应收帐款:确认 w&cyGd D5 E
d/O\v@ Inventory: counting, cut-off, confirmation of inventory held by third parties OYp8r 存货:数量,减值,第三方持有存货的确认 7[1
R}G V +i!M[ Payables: supplier statement reconciliation, confirmation s(.-bj
R 应付帐款:供应商的申明一致,确认 F^G`Jf BvR3Oi@Wc Bank and cash: bank confirmation 1O7ss_E 银行存款和现金:银行的确认 _-\{kJ G ]By_ Auditing sampling L5uI31 审计抽样 h#ot)m|I [eP]8G\
W 5.Review
CHw_?#h 复核 \)uad5`N j5GZ;d? Subsequent events ^v5hr>m 随后发生的事件 )9Ojvp=#r: EoCwS V= MZOj6 a
KtTx~$@ 8N_rJ)f Going concern .Awq(
持续关注 g|_*(=Q BVp.A] Management representations PW4Wn`u 与管理层的交涉沟通 O;?~
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b Audit finalization and the final review: unadjusted differences o9\m?~g!E 审核定稿和最后审查:未经调整的差异 J vsB^F.4 to=##&ld< ^v|!(h\ZC 6. Reporting hzo,.hS's 报告 6Ymk8.PF 学会计论坛bbs.xuekuaiji.com W)hby
`k Appendix bC-x`a@ 附录 @cGql=t Audit procedure :+!b8[?Z 审计程序 R\amcQ
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