1. Assurance engagements and external audit
保证约定和外部审计 XY]|OZ7( S
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B.< Materiality, true and fair presentation, reasonable assurance $F!)S 物质性,真实公平的描述,合理的保证 rULrGoM b$kCyOg Appointment, removal and resignation of auditors Tti]H9g_ 审计人员的的任命、免职和辞职 ~l~ai>/ V#:`:-$$+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1/>#L6VAZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :^+ aJ] #WD}XOA
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H]5%"(h 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 A+Nf]([ zK`z*\ Engagement letter H@$\
SUc{ 约定书(委托书) KXEDpr SG1fu<Q6J 2. Planning and risk assessment wV- kB4^4 规划和风险评估 `wt*7~'= n22k<@y General principles #!d@;=[\ 一般原则 u?[dy
n FI1R7A Plan and perform audits with an attitude of professional skepticism <S'5`-& 持专业的怀疑态度计划和执行审计工作 +;7Rz_.6f
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\ Audit risks = inherent risk ×control risk ×detection risk -EV_=a8[y 审计风险=内在风险×控制风险×检查风险 `<>Emc8Z 0?3Ztdlb Risk-based approach RI_:~^nO{r 基于风险的办法 lg_X|yhL VU7x w Understanding the entity and knowledge of the business *Z*4L|zT 了解商业的实质和知识 ;
EZ$8| W-9^Ncp Assessing the risks of material misstatement and fraud $gm`}3C< 评估材料错报和舞弊的风险 <X}@afS N>?
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V Materiality (level), tolerable error q.6$-w 重要性(级别),可容忍误差 (J(JB}[X, V
QE *B Analytical procedures CN6@g^)P 分析程序 *k:Sg*neVq 6 <JiHVP7 Planning an audit hC@oyC(4 规划审计工作 @N?A0S/ F%!ZHE7 Audit documentation: working papers f5jxF"oGNo 审计文件:工作底稿 eIjn~2^ 0
\f3L a The work of others bV_@!KL$ 其他机构的文件 )En*5-1 _idTsd:\ Rely on the work of experts |,c\R"8xS 依靠专家的工作 vy?Zz<c; NLHF3h=?1p Rely on the work of internal audit 2
F3U,} 依靠内部审计工作 a= *&OW
]t-_.E )F 3. Internal control M&Aeh8>uX 内部控制 ]9]cef=h# Y>*{(QD The evaluation of internal control systems sFaboI 对内部控制系统的评估
D~W1["[ ..RCR_DIp Tests of control i;!#:JX 控制测试 k^-HY[Q9 1Ao YG_ Substantive procedures (time, nature, extent) ^ mbpt`@ 实质性程序(时间,性质,程度) DDh$n?2fd .[Ezg(U}ze Transaction cycles: revenue, purchases, inventory, etc. ]Z?$ 5Ks 交易周期:收入,采购,库存等。 FZTBvdUYp SB
R= .0^-a=/ 4.Audit evidence uY+N163i 审计证据 1DPgiIG~ Jybx'vZj Obtain sufficient, appropriate audit evidence Ht.0ug 获取足够、适当的审计证据 t>[K:[0
U ;2X/)sxWz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dZ'hTzw~ 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 |7XV!D!\g >,22@4 The audit of specific items '(M8D5?N- 审计的具体项目 ~D1.opj3 Q$_S/d%* Receivables: confirmation 4OLq 应收帐款:确认 qE73M5L& u\gPx4]4c Inventory: counting, cut-off, confirmation of inventory held by third parties C"w>U 存货:数量,减值,第三方持有存货的确认 ,<]X0;~oB 03aa>IO Payables: supplier statement reconciliation, confirmation Gr
WzgO 应付帐款:供应商的申明一致,确认 TqURYnNd 7U_~_yb Bank and cash: bank confirmation ~$7fU 银行存款和现金:银行的确认 \yeo-uN8 .<8kDyim Auditing sampling W~sP7&sp 审计抽样 Wx&gI4~ gKK*`
L~ 5.Review
PfKIaW< 复核 {1
fva^O }Xv2I$J Subsequent events {L 7O{:J 随后发生的事件 "_Wv,CYmNr XBi}hT e-vwve kI5`[\ G?\\k[#,& Going concern F)x^AJie 持续关注 (dl7+ a!ao{8# Management representations 0&!,+ 与管理层的交涉沟通 UR;FW` $ K>.|\ Audit finalization and the final review: unadjusted differences <C0~7]XO 审核定稿和最后审查:未经调整的差异 .H,v7L,~88 <4!SQgL I@x^`^+l 6. Reporting E:,V{&tLK 报告 tY=sl_
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Vd@,i Appendix
[0v`E5 附录 NijvFT$V1 Audit procedure
FOz7W 审计程序 @SA:64
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