1. Assurance engagements and external audit
保证约定和外部审计 CzEd8jeh7 W6/
yn Materiality, true and fair presentation, reasonable assurance B`J~^+`[* 物质性,真实公平的描述,合理的保证 )+ 2hl )Z9>$V$j Appointment, removal and resignation of auditors s-T\r"d=j 审计人员的的任命、免职和辞职 JFk
lUgg ) hfpwdQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >\3V a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZzT9j~ }U"&8%PZr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j8lb~0JD 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 #O dJ"1A|
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`w Engagement letter YcpoL@ab 约定书(委托书) r\V
={p NHZz _a= 2. Planning and risk assessment 9mTJ|sN:e 规划和风险评估 |8tilOqI dNeVo|Y~h General principles E09:E 一般原则 ut7zVp<" }S<2A7)el Plan and perform audits with an attitude of professional skepticism
7E~;xn; 持专业的怀疑态度计划和执行审计工作 @t_=Yl2; HCC#j9UN6 Audit risks = inherent risk ×control risk ×detection risk %Y*Ndt 4 审计风险=内在风险×控制风险×检查风险 %M|hA#04vZ wEvVL Risk-based approach 0^K"> 基于风险的办法 YglmX"fLf 2!=f hN Understanding the entity and knowledge of the business O[JL+g4
了解商业的实质和知识 ZX./P
0 338k?nHxv Assessing the risks of material misstatement and fraud n8ZZ#}Nhg 评估材料错报和舞弊的风险 -z%^)VE ^ sLdAC Materiality (level), tolerable error q6V>zi 重要性(级别),可容忍误差 'kO!^6=4M (V67`Z ) Analytical procedures m`^q <sj 分析程序 ^yN&ZI3P& H*'IK'O Planning an audit mSl.mi(JiZ 规划审计工作 >jc [nk N~zdWnSZ@G Audit documentation: working papers U>}w2bZ* 审计文件:工作底稿 ?QdWrE_
p]2128kqx The work of others R|87%&6'] 其他机构的文件 jkF^-Up. ML56k~"BL Rely on the work of experts )W
_v:?A9 依靠专家的工作 Tqn@P Ig0VW)
@ Rely on the work of internal audit = x)-u8P 依靠内部审计工作 PmEsN&YP] 4yA+h2
3. Internal control ^'{Fh"5 内部控制 8\A#CQ5b sLT3Y}IO The evaluation of internal control systems O:{~urV 对内部控制系统的评估 rlSeu5X6 c2 C8g1n Tests of control m'=Crei 控制测试 wIaony 6HWE~`ok6 Substantive procedures (time, nature, extent) `%"\@< 实质性程序(时间,性质,程度) j@3Q;F0ba r1{@Ucw2 Transaction cycles: revenue, purchases, inventory, etc. 0)e\`Bv 交易周期:收入,采购,库存等。 Zaf:fsj> ~[nSXnPO yEoF4bt 4.Audit evidence >rmqBDKaQ 审计证据 >7T'OC T<Z &kYU:R Obtain sufficient, appropriate audit evidence paE[rS\ 获取足够、适当的审计证据 &d?CCb$|0Y Q6!zZ))~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i^Y+?Sx 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 w(3G&11N? SBk4_J/_ The audit of specific items k1Y ? 审计的具体项目 ,pQZ@I\z t:
;Pj9 Receivables: confirmation ;rGwc$?| 应收帐款:确认 `w7v*h|P DGn;m\
B Inventory: counting, cut-off, confirmation of inventory held by third parties g63(E,;;J 存货:数量,减值,第三方持有存货的确认 s.QwSbw-g rCbDu&k] Payables: supplier statement reconciliation, confirmation qUW!
G&R 应付帐款:供应商的申明一致,确认 ;LPfXpR !v_|zoCEj Bank and cash: bank confirmation *:LK8U 银行存款和现金:银行的确认 DIfaVo/" U!?_W=? Auditing sampling ;dtA4:IRZ4 审计抽样 8hz^%vm 2M#Q.F 5.Review
RSyUaA 复核 PI:4m%[ +-U- D?- Subsequent events u=?.}Pj 随后发生的事件 8f)?{AX0 fo#fg8zX% bz2ztH9 n ;!mzyb* d *|Y
o Going concern vrhT<+
q 持续关注 $%CF8\0 k}kQI~S9 Management representations ;4^Rx 与管理层的交涉沟通 9Zt`u,; RXp
w! Audit finalization and the final review: unadjusted differences \K{0L 审核定稿和最后审查:未经调整的差异 9N%We|L,c D9CaFu Vod\a5c 6. Reporting \FbvHr, 报告 1R{!]uh 学会计论坛bbs.xuekuaiji.com z0p*
Z& Appendix <EB+1GFuI 附录 pMx*F@&nU Audit procedure uGf@ 审计程序 h5{'Q$Erl