1. Assurance engagements and external audit
保证约定和外部审计 J2"n: @S /jVXA Materiality, true and fair presentation, reasonable assurance de?Bn+mvi. 物质性,真实公平的描述,合理的保证 NuLyu=.? ]V,wIyC Appointment, removal and resignation of auditors os<B}D[ 审计人员的的任命、免职和辞职 iWbrX1
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$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion > .L\ > 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T)"B35 <,%qt_
! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior WD=#. $z$ 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 "r6DZi(^K qVOlUH Engagement letter dqU
bJc] 约定书(委托书) K&zp2V k_p4 f %9 2. Planning and risk assessment F;Q8^C0e*c 规划和风险评估 xn49[T
uqaP\ General principles |K(j}^1k 一般原则 ~_SoP K5O8G Plan and perform audits with an attitude of professional skepticism EgAM
,\ 持专业的怀疑态度计划和执行审计工作 >wiW(Ki} >z'kCv Audit risks = inherent risk ×control risk ×detection risk #&JhA2]q 审计风险=内在风险×控制风险×检查风险 wb@TYvDt c2aX
_ " Risk-based approach 6Z:<?_p%7g 基于风险的办法 =2[5g!qX 39jnoT Understanding the entity and knowledge of the business :J|t! ` 了解商业的实质和知识 2f'3Vjp~G 0Q^a*7w`8a Assessing the risks of material misstatement and fraud /&g5f4[|p 评估材料错报和舞弊的风险 YK[PC]w r+T@WvS%W Materiality (level), tolerable error M_wqb'= 重要性(级别),可容忍误差 dg9
DBn# (1`z16 Analytical procedures !"w1Pv, 分析程序 %SW"{GnO^ \ W3\P= Planning an audit YGRv` `( 规划审计工作 NA5AR*f' 5l"/lGw Audit documentation: working papers )24c( 审计文件:工作底稿 Bvke@|]kW %UEV['= The work of others *=OU~68)C 其他机构的文件 AS;EO[Vn %#!pAUP\& Rely on the work of experts .VFa,&5;3 依靠专家的工作 Z83A1`!.| $3aq+w: Rely on the work of internal audit q.s 2x0 依靠内部审计工作 6\MH2&L< E'|
@hL-jn 3. Internal control }pP<+U 内部控制 m&EJ@,H Rj&V~or The evaluation of internal control systems qd@x#"qT 对内部控制系统的评估 mez )G| fv1pA+zN[ Tests of control 7M~w05tPh 控制测试 'Xl[ y *82f{t] Substantive procedures (time, nature, extent) wB(A['k 实质性程序(时间,性质,程度) N1dp%b9W( C_>dJYM Transaction cycles: revenue, purchases, inventory, etc. +b<q4W 交易周期:收入,采购,库存等。 ghXh nxG y/!h.[ %O$4da"y 4.Audit evidence ! }u'% 审计证据 {VWX?Mm R)s@2S Obtain sufficient, appropriate audit evidence y:TLGQ0
获取足够、适当的审计证据 }Wxu =b Q+d9D1b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q&.SB` 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 dW3 q Jh3(5d"MV The audit of specific items -"u9s[L{ 审计的具体项目 giU6f!% TCW[;d Receivables: confirmation nl9G1Sm(E 应收帐款:确认 L;a>J KMsm2~P Inventory: counting, cut-off, confirmation of inventory held by third parties Y b57Xu 存货:数量,减值,第三方持有存货的确认 XdKhT61 8G
JJL#Y Payables: supplier statement reconciliation, confirmation _e/>CiN/ 应付帐款:供应商的申明一致,确认 /IDfGAE s`2Hf&%aZJ Bank and cash: bank confirmation <mE)&7C 银行存款和现金:银行的确认 $_N<! h*\ 1:I47/ Auditing sampling n:c)R8X] 审计抽样 }nrl2yp:% `'BvUTDyZ 5.Review
1-.UkdZ} 复核 ]=5nC
)| Z!Y ^iN Subsequent events !C&!Wj 随后发生的事件 mz\d>0F U. )*[3Imq/ L&td4`2y k(>hboR5n _h#SP+> Going concern l@-J&qG 持续关注 Xj :?V;
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<; Management representations ]ee%=+' 与管理层的交涉沟通 `&
2AN%Xz Q`#Y_N-h+ Audit finalization and the final review: unadjusted differences LD]>_P83 审核定稿和最后审查:未经调整的差异 (;^VdiJ {}ks[%,_\ D{~mJDUzK 6. Reporting p"Ki$.Y 报告 ;qT~81 学会计论坛bbs.xuekuaiji.com Q>y2C8rnJ/ Appendix SooSOOAx[ 附录 SOo/~giz| Audit procedure 0(fN 审计程序 !Kv.v7'N/k