1. Assurance engagements and external audit
保证约定和外部审计 $1zvgep f8<o8*`7 Materiality, true and fair presentation, reasonable assurance @[?!s%*2 物质性,真实公平的描述,合理的保证 OR Wm
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J Appointment, removal and resignation of auditors $]&(7@'qo 审计人员的的任命、免职和辞职 L~/qGDXC? ]$
b<Gs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iH2n.M
" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y'3}G<'% Koln9'tB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }o,z!_^PLQ 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 uw7{>9 0l#)fJo Engagement letter =AEz9d ciS 约定书(委托书) rf9_
eP ;C/bJEgdd 2. Planning and risk assessment ] 43bere 规划和风险评估 l0Ti Z x2#qg>`l General principles fKa\7{R 一般原则 "%QD{z_L YIp-Y}6 Plan and perform audits with an attitude of professional skepticism /Go
K}W} 持专业的怀疑态度计划和执行审计工作 Zz |MIGHm tNmy&
nsA Audit risks = inherent risk ×control risk ×detection risk oXt,e 审计风险=内在风险×控制风险×检查风险 6`"M 6ZqgY1 Risk-based approach
3%<C<( 基于风险的办法 |__=d+M' +>g`m)?p Understanding the entity and knowledge of the business npu6E;'l* 了解商业的实质和知识 %YlTF\- n1:v HBM@\ Assessing the risks of material misstatement and fraud dYojm1MQ 评估材料错报和舞弊的风险 g#K'6VK{ Px'
!; Materiality (level), tolerable error ^yKY'>T#d 重要性(级别),可容忍误差 :H[\;Z1_ <<|H=![ Analytical procedures dj[apuiF 分析程序 6a>H|"PNE N\1/JW+ Planning an audit <3O T>E[ 规划审计工作 6=PiVwI gKb0)4 AK Audit documentation: working papers I/COqU7~ 审计文件:工作底稿 [H"#7t.V-~ _#
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# The work of others fRg=!<#% 其他机构的文件 L$Z(+6m5
vU/ D7 Rely on the work of experts K2/E#}/ 依靠专家的工作 +ydm,aKk azb=(l- Rely on the work of internal audit EH+~].PJd 依靠内部审计工作 Dd2Lx&9 02]xJo 3. Internal control f'dK73Xof 内部控制 tnW;E\cR h K}bj The evaluation of internal control systems l@
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gJ 对内部控制系统的评估 %XXkVK` 8gmn6dCf Tests of control j[S`^2 控制测试 ~' =lo
u ?SUQk55w Substantive procedures (time, nature, extent) j/<??v4F4 实质性程序(时间,性质,程度) hD 46@ G79C {|c\ Transaction cycles: revenue, purchases, inventory, etc. {u30rc" 交易周期:收入,采购,库存等。 5FuK \y 5&4F,v[zp VvgN3e[ 4.Audit evidence sdF3cX 审计证据 u2`xC4>c %9c|%#3 Obtain sufficient, appropriate audit evidence d7bjbJwu 获取足够、适当的审计证据 ':;LrTc'K T~Y g5J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y-`I) w% 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @&/\r
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' x9`ZO<L$ The audit of specific items K
M]Wl_z 审计的具体项目 R/N<0!HZ owMuT^x? Receivables: confirmation AZ8UXq 应收帐款:确认 1e$[p[ hr
lCKL& Inventory: counting, cut-off, confirmation of inventory held by third parties \3 KfD'L 存货:数量,减值,第三方持有存货的确认 E0bFx5e5fu >7FSH"8[, Payables: supplier statement reconciliation, confirmation j-P^Zv};u 应付帐款:供应商的申明一致,确认 Q}uG/HI ._BB+G Bank and cash: bank confirmation
g@(30{ 银行存款和现金:银行的确认 5~yb
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?LAo Auditing sampling w:tGPort 审计抽样 U~g@TfU; Nzc>)2% N 5.Review
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复核 )n7)}xy#z 2?*1~ 5~I Subsequent events u-/3(dKt 随后发生的事件 uf0^E3H bVmvjY4 qi[(*bFK7 8c?8X=|D7 LI$L9eNv;Y Going concern @5*xw1B 持续关注 uk{J@&F XkoW L Management representations }`@?X"r 与管理层的交涉沟通 I!
ITM<Z$l #y`k$20" Audit finalization and the final review: unadjusted differences ^k9rDn/AW 审核定稿和最后审查:未经调整的差异 'qlxAYw<f ?',}?{"c ]J~g'"> 6. Reporting B$EK_@M 报告 A@{ !:_55 学会计论坛bbs.xuekuaiji.com pgfu+K7?w Appendix *%f3rvt7@) 附录 Bzm.X=U: Audit procedure Kk56/(_S 审计程序 6NKF'zh