1. Assurance engagements and external audit
保证约定和外部审计 v0uA]6: /)LI1\o Materiality, true and fair presentation, reasonable assurance x4e8;A(y 物质性,真实公平的描述,合理的保证 tEC`->| m{VC1BkZ Appointment, removal and resignation of auditors {T(z@0Xu 审计人员的的任命、免职和辞职
B Sc5@; AriW&E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [KT1.5M[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5.o{A#/NTl "i1r9TLc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r_EuLFM A 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 TQiDbgFo y'21)P Engagement letter \4FKZ>1+R 约定书(委托书) YjTA+1} g0M9v]c
2. Planning and risk assessment Xx;4 规划和风险评估 ]$xN`O4W{ P+s-{vv{0 General principles
(Tbw@BFk 一般原则 \Bg?QhA_D 15L0B5(3 Plan and perform audits with an attitude of professional skepticism )gb gsQZ 持专业的怀疑态度计划和执行审计工作 7$/%c{o 48t_?2> Audit risks = inherent risk ×control risk ×detection risk ^cz;UQX~} 审计风险=内在风险×控制风险×检查风险 O9Fg_qfuT_ Ua](o H Risk-based approach [T>a}}@ 基于风险的办法 pQ/
bIuq VsTa!V^~ Understanding the entity and knowledge of the business 0s+pcqOd^ 了解商业的实质和知识 #5a'Z+ tMnwY' Assessing the risks of material misstatement and fraud /:o (Ghc? 评估材料错报和舞弊的风险 MRZ/%OZ. kIlK"= Materiality (level), tolerable error /N?vV
p 重要性(级别),可容忍误差 ;xMieqz FaVeP%v Analytical procedures V/@?KC0B5 分析程序 Ei
&
Z $Afw]F$ Planning an audit di,?` 规划审计工作 u{>_Pb o7B }~;L Audit documentation: working papers Gi*GFv%xB 审计文件:工作底稿 TP-<Lhy #'?gMVSk The work of others ;;cPt44s 其他机构的文件 bo%v( ulzQ[?OMl Rely on the work of experts irRe} 依靠专家的工作 8 ta`sNy9 IQ3]fLb Rely on the work of internal audit LsGu-Y5^ 依靠内部审计工作 erQ0fW
;p U=> 3. Internal control +CF"Bm8@ 内部控制 gJv;{;% H*&ZXAKv The evaluation of internal control systems <Z6tRf;B 对内部控制系统的评估 |'bRVqJ SSh=r Tests of control }G50?"^u 控制测试 hExw} c P
O{1u%P Substantive procedures (time, nature, extent) vxrRkOU1 实质性程序(时间,性质,程度) FJj # ['l.]k-b} Transaction cycles: revenue, purchases, inventory, etc. ygz6 ~( 交易周期:收入,采购,库存等。 Gd08RW 1G6MO 83ajok4E 4.Audit evidence NcVsQV 审计证据 Ad@Odx=o*R 5?()o}VjAO Obtain sufficient, appropriate audit evidence 5W29oz}-S 获取足够、适当的审计证据 [=xJh?*P 1; "t8.*%e Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZO ! 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:#Kt@W D]UqM<0Rz The audit of specific items ZJ7<!?6 审计的具体项目 %}*0l8y #ErIot Receivables: confirmation ,%a7
sk<5k 应收帐款:确认 xn)eb#r
7 ?O~3 Inventory: counting, cut-off, confirmation of inventory held by third parties d*A(L5;@ 存货:数量,减值,第三方持有存货的确认 k;?Oi?
] ?(!<m'jEy Payables: supplier statement reconciliation, confirmation L`!M3c@u 应付帐款:供应商的申明一致,确认 7wU$P yQXHEB Bank and cash: bank confirmation clwJ+kku@ 银行存款和现金:银行的确认 ?<#2raH- UI,i2<& Auditing sampling W?B(Jsv 审计抽样 K[XFJ 9 |=Mn~`9p 5.Review
}uTe
(Rf 复核 kK]^q|
vb6 ,VM)ZK=Tr Subsequent events Du3nK"-g 随后发生的事件 qPc"A!-i Ve1O<i a V4p0s6ZZ [AZN a f#W5Nu'*! Going concern 0K&\5xXM 持续关注 8jnz;;| s]X]jfA. Management representations J"x M[c2 与管理层的交涉沟通 }5)sS}C g`skmHS89 Audit finalization and the final review: unadjusted differences V0Z\e
_I 审核定稿和最后审查:未经调整的差异 bLfbzkNV\1 aFj)s?$4]K `Xbk2KD p 6. Reporting ;'B\l@U\ 报告 qQ_o>+3VAy 学会计论坛bbs.xuekuaiji.com )cMW, Appendix =HF||p@ 附录 S&C Audit procedure ^r7-
| 审计程序 !*?Ss