1. Assurance engagements and external audit
保证约定和外部审计 qUf)j\7"Fn nSY-?&l6P Materiality, true and fair presentation, reasonable assurance sFb4` 物质性,真实公平的描述,合理的保证 D22Lu;E fw{,bJ(U
Appointment, removal and resignation of auditors m&R"2t_Z 审计人员的的任命、免职和辞职 ., :uZyG u8OxD Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IbWPlbH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L"rcv:QWZa ?Ay3u^X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~4)Y#IxL
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 i~& c| I}v]Zm9 Engagement letter o6?l/nJ 约定书(委托书) >Wh3MG6 [BBpQN.^q6 2. Planning and risk assessment $Kq<W{H3ut 规划和风险评估 k|O,1 =p&sl;PsLw General principles 7CrpUh 一般原则 XKq@]=\F H_X?dj15 Plan and perform audits with an attitude of professional skepticism ]@SU4 持专业的怀疑态度计划和执行审计工作 CW:gEm+ KtTza5aF Audit risks = inherent risk ×control risk ×detection risk BDpF} 审计风险=内在风险×控制风险×检查风险 Z~3u:[x"; jNy?[
) Risk-based approach JJl7JwSTW 基于风险的办法 *\LyNL( 9NWloK6bT Understanding the entity and knowledge of the business 3#Y3Dz` 了解商业的实质和知识 fW~*6
ln jX|=n.#q Assessing the risks of material misstatement and fraud 8Z:Ezg3^ 评估材料错报和舞弊的风险 '8r8%XI /R%^rz'w Materiality (level), tolerable error
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[ :w 重要性(级别),可容忍误差 s#lto0b"8 id?_>9@P Analytical procedures Kzk
gWMM 分析程序 )
p^ {Bvm'lq` Planning an audit aqfL0Rg+` 规划审计工作 ek[kq[
U9 8^w/HCC8O Audit documentation: working papers b%nkIPA
审计文件:工作底稿 vbKQ* C6)R# The work of others lc
ig7% 其他机构的文件 O3ZM:,. <bdyAUeFw Rely on the work of experts +Pw,Nl\KD 依靠专家的工作 ~Oh=
/p$=Cg[K Rely on the work of internal audit ]xR4->eix 依靠内部审计工作 /Ri,>}n zKJ.Tj W 3. Internal control dwp:iM 内部控制 9-G b"hr S'?fJ. The evaluation of internal control systems C<t RU5| 对内部控制系统的评估 1CiA 8 Y*\6o7 Tests of control 6z1\a 控制测试 M;qb7
Mu m %Y(O Substantive procedures (time, nature, extent) .Qfnd# 实质性程序(时间,性质,程度) BVAr&cu h^d\xn9GT# Transaction cycles: revenue, purchases, inventory, etc. S*rO0s: 交易周期:收入,采购,库存等。 sVcdj|j A|C_np^z2 *')Q {8` 4.Audit evidence iIB9j8 审计证据 3"vRK5Bf ^5>du~d Obtain sufficient, appropriate audit evidence jnDQ{D 获取足够、适当的审计证据 *]'qLL7d od(:Y(4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L1F###c 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 hA5,w_G/ QmHwn)Ly The audit of specific items `+^sW#ki 审计的具体项目 Oh-Fp-v87 GY7s Receivables: confirmation =Pj@g/25u 应收帐款:确认 O8
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:l Inventory: counting, cut-off, confirmation of inventory held by third parties R|H[lbw 存货:数量,减值,第三方持有存货的确认 NGSS: WCoF{* Payables: supplier statement reconciliation, confirmation blmmm(|~| 应付帐款:供应商的申明一致,确认 X
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!ScG* Bank and cash: bank confirmation s~)L_ p 银行存款和现金:银行的确认 yIa[yJq _lNC<7+#h Auditing sampling yFi6jN#~ 审计抽样 k}-]W@UCa? \boL`X 5.Review
'jN/~I 复核 fZ{&dslg [='p!7z Subsequent events ?n&$m 随后发生的事件 Li
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tO? }R`Irxv4 m]1!-`(* Going concern >"O1`xdG 持续关注 @7 )Z
A<2I! Management representations 2J)74SeH 与管理层的交涉沟通 PK_Fx';ke^ }}s8D>;G~ Audit finalization and the final review: unadjusted differences ;C+cE# 审核定稿和最后审查:未经调整的差异 =p5?+3"@ 'xsbm^n6a& rv
`2*B 6. Reporting (lieiye^ 报告 v&e-`.xR 学会计论坛bbs.xuekuaiji.com L)1C'8). Appendix kAY@^vi 附录 db<q-u Audit procedure g%X &f_@ 审计程序 >/8ru*Oc