1. Assurance engagements and external audit
保证约定和外部审计
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Materiality, true and fair presentation, reasonable assurance //:.k#}~B 物质性,真实公平的描述,合理的保证 T.!GEUQ N-
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U2V Appointment, removal and resignation of auditors
SMk{159q& 审计人员的的任命、免职和辞职 J& +s B @UaaWh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X^?<, Y)1. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *4
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1g+0 ' G-]> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `Ten2(D 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 :HRJ49a x';6 Engagement letter 18Vtk"j 约定书(委托书) >f19P+ 4*lShkL 2. Planning and risk assessment U#+S9jWe 规划和风险评估 8N!E`{W ]OM|Oo
General principles 9<W
MM) 一般原则
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(%7|' -Uq I=# Plan and perform audits with an attitude of professional skepticism \)DP(wC 持专业的怀疑态度计划和执行审计工作 >;nE.] WDSkk"#TF Audit risks = inherent risk ×control risk ×detection risk ;)5d
wq 审计风险=内在风险×控制风险×检查风险 q>%KIBh( ,`G8U/ Risk-based approach 9cWl/7;zXO 基于风险的办法 )}=`Gx5+ . 3=WE@M Understanding the entity and knowledge of the business ~o= Sxaf 了解商业的实质和知识 kW4/0PD *Z KI02M Assessing the risks of material misstatement and fraud ln'7kg 评估材料错报和舞弊的风险 ,
4jkTQ*@2 ['sj'3cW- Materiality (level), tolerable error 26yv
w 重要性(级别),可容忍误差 _$NFeqLww (i1FMd}G Analytical procedures x$J1%K* 分析程序 n wToZxHZ~ ^vYH"2 Planning an audit )~T)$TS 规划审计工作 XN5EZ# 4Ucg<Z&% Audit documentation: working papers vJ7I
[Z 审计文件:工作底稿 7qA0bUee5
X~sl5? The work of others I(#Y\>DG 其他机构的文件 =_\5h=`Yx x:88E78 Rely on the work of experts ~_QZiuq& 依靠专家的工作 75r>~@)*
?5Wj y Rely on the work of internal audit tlV> 依靠内部审计工作 tU>wRw=d CuR\JKdRo 3. Internal control (#BkL:dg 内部控制 sczN0*w&C \acJ9N The evaluation of internal control systems 5:Pp62 对内部控制系统的评估 II3)Cz}xRG
/WRS6n Tests of control 4!i`9w$$" 控制测试 }7RR",w ^G[xQcM73 Substantive procedures (time, nature, extent) Jor>YB`X 实质性程序(时间,性质,程度) od{Y`
.< ]iRE^o6 Transaction cycles: revenue, purchases, inventory, etc. K19/M1~ 交易周期:收入,采购,库存等。 3xxQL,FV x9Y1v1!5Pu gD3s,<>o 4.Audit evidence =MEv{9_ 审计证据 WW{5[;LYiB Yc3\NqQM Obtain sufficient, appropriate audit evidence .X\p;~H
5 获取足够、适当的审计证据 L@HPU;< Bq.@Cx
K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations upg
? 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 }&I\a t
9&xk?%{ The audit of specific items "^F#oo%L 审计的具体项目 SUINV_>7 R
5-q{ Receivables: confirmation a|SgGtBtT4 应收帐款:确认 %'a%ynFs |!E>I Inventory: counting, cut-off, confirmation of inventory held by third parties I 8vv
存货:数量,减值,第三方持有存货的确认 BAG)
- dF:@BEo Payables: supplier statement reconciliation, confirmation 1
0lvhzU 应付帐款:供应商的申明一致,确认 0vuL(W8) k{;"Aj:iL Bank and cash: bank confirmation Zk4Hs%n 银行存款和现金:银行的确认 %@#+Xpa+ (4cWq!ax<$ Auditing sampling b6:A-jb*I 审计抽样 T6h-E^Z T$T:~8tK3 5.Review
7K,Quq.%+ 复核 u~[HC)4(0 rl4B(NZi} Subsequent events M(|Qvh{Q6 随后发生的事件 I_6N
Y,dF gyj.M`+y 1rKKp h i]J*lM7' {a^A-Xh[u Going concern "RMBV}<T 持续关注 jWJq[
l 0D/u`- Management representations BZejqDr* 与管理层的交涉沟通 `bT!_ Ru w
F6ywr Audit finalization and the final review: unadjusted differences ;*1bTdB5a 审核定稿和最后审查:未经调整的差异 &[:MTK?x! 1^XuH(' i!+D
,O 6. Reporting TG7Ba[% 报告 I$/*Pt]; 学会计论坛bbs.xuekuaiji.com +^ a9i5
Appendix z%$ E6Im 附录 _G%]d$2f` Audit procedure *p:`F: 审计程序 CF"$&+ s9