1. Assurance engagements and external audit
保证约定和外部审计 Pa-p9]gq p Y[dJxB Materiality, true and fair presentation, reasonable assurance O0VbKW0h3 物质性,真实公平的描述,合理的保证 gwyHDSo8:a L]C|&KP Appointment, removal and resignation of auditors }pzUHl> 审计人员的的任命、免职和辞职 W%bzA11l aV9QIH~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?onTW2cG; 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .+ w#n< eJ3w}"?9s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1\'zq;I~ 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 )Kw
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MT5bn Engagement letter e0ea2
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约定书(委托书) wgb
e7-{ wNX2* 2. Planning and risk assessment oju}0h
'1 规划和风险评估 @{|vW dO{a!Ca General principles S?k G|y 一般原则 L\u6EMyV <FfdOK_ Plan and perform audits with an attitude of professional skepticism XAb!hc
持专业的怀疑态度计划和执行审计工作 g]hTz)8fF `(rnD Audit risks = inherent risk ×control risk ×detection risk 9Rg|o CP_ 审计风险=内在风险×控制风险×检查风险 3{wmKo|_X V#Hg+\{d Risk-based approach _4]GP3` 基于风险的办法 5#|f:M]Bo| ;MH<T6b Understanding the entity and knowledge of the business ~$O.KF: 了解商业的实质和知识 &r)i6{w81
!X5~!b^* Assessing the risks of material misstatement and fraud OcBKn=8 评估材料错报和舞弊的风险 ,'E+f% =/J{>S>(i Materiality (level), tolerable error nF8|*}w 重要性(级别),可容忍误差 >*hY1@N1 t3dvHU&Z: Analytical procedures 1+f>tv 分析程序 E9]/sFA-] ?Z]5
[ Planning an audit
9z9EK'g 规划审计工作 1I{^]]qw e95x,|.-_ Audit documentation: working papers
d1"%sI 审计文件:工作底稿 <u'q._m {g%F 3- The work of others Q>,EYb>wI 其他机构的文件 -/k;VT| ]CFh0N|(L Rely on the work of experts lBbUA)z6 依靠专家的工作 l Wa4X#~. 23F<f+2S Rely on the work of internal audit ?-y!FD}m& 依靠内部审计工作 `pHlGbrW Y~|C]O 3. Internal control ubpVrvu@ 内部控制 w
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R/"Nwr The evaluation of internal control systems b R6g^Yf 对内部控制系统的评估 Y'75DE<BC Vh.9/$xQ Tests of control @213KmB. 控制测试 ]7*Z'E y}'c)u Substantive procedures (time, nature, extent) h;^H*Y&` 实质性程序(时间,性质,程度) +, SUJ| :|GC~JElo5 Transaction cycles: revenue, purchases, inventory, etc. KNkVI K 交易周期:收入,采购,库存等。 `eF&|3!IYQ $qoh0$ lcv&/ A 4.Audit evidence _o
2pyV& 审计证据 8f^QO: E!~Ok Obtain sufficient, appropriate audit evidence (Hr_gkGtM 获取足够、适当的审计证据 O[N}@%HMW
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+4YA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `30og]F0YJ 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 0X`sQNx <$f7&6B The audit of specific items * 5H 审计的具体项目 7 +RsZu 1@ e22\ Receivables: confirmation sd@JQ%O 应收帐款:确认 'w'PrM,: 7rc6 Inventory: counting, cut-off, confirmation of inventory held by third parties bJ[{[|yEd 存货:数量,减值,第三方持有存货的确认 V/=NIeSE =~OH.=9\ Payables: supplier statement reconciliation, confirmation d!V;\w 应付帐款:供应商的申明一致,确认 QbF!V%+a's i|z=q Bank and cash: bank confirmation M@G <I]\ 银行存款和现金:银行的确认 Rmq8lU [7K-L6X Auditing sampling y+ZRh?2 审计抽样 BCw5.@HK* .pP{;:Avpn 5.Review
F__(iXxC 复核 q8 j
W&_ 1eg/<4]hA Subsequent events Ez3>}E, 随后发生的事件 7O_@
b$Q >i`V-" x ]BY^.!Y @~4Q\^;NX 7e{w)m:A Going concern 9@nDXZPY& 持续关注 S%h[e[[fST XHX\+&6 Management representations C^}2::Qu 与管理层的交涉沟通 B.wRZDEvc QKj-"y
[ Audit finalization and the final review: unadjusted differences IZ<d~ [y 审核定稿和最后审查:未经调整的差异
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*. E]^wsS>= 6. Reporting + _=&7 报告 (J c} K 学会计论坛bbs.xuekuaiji.com :UjF<V Appendix 3DNw=Ic0k 附录 ZnX]Q+w Audit procedure 3?Ml]=u 审计程序 n=HId:XT