1. Assurance engagements and external audit
保证约定和外部审计 {o_X`rgrL 1+szG1U= Materiality, true and fair presentation, reasonable assurance {XR6>] 物质性,真实公平的描述,合理的保证 { C=NUK%? 4>F'oqFF Appointment, removal and resignation of auditors `
Q|*1 审计人员的的任命、免职和辞职 UQ)W%Y;[0 '\Giv!> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !=;+%C&8y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `^u>9v-+' [#-b8Cu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (G zb 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 g7}Gip}.> G18F&c~ Engagement letter |'P]GK 约定书(委托书) _4"mAPt h`KFL/fT 2. Planning and risk assessment q)LMm7 规划和风险评估 %HGD;_b
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General principles 5]KW^sL 一般原则 D>/
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qkt0**\ Plan and perform audits with an attitude of professional skepticism EYtL_hNp}I 持专业的怀疑态度计划和执行审计工作 7C,&*Ax,9 7S '%
E Audit risks = inherent risk ×control risk ×detection risk !\zWF 审计风险=内在风险×控制风险×检查风险 msP{l^%0 tNO-e|~' Risk-based approach K&vF0*gN3 基于风险的办法 ah+~y,Gl q$I;dOCJ, Understanding the entity and knowledge of the business h].
<t& 了解商业的实质和知识 |jI#"LbF 'n{Nvt.c Assessing the risks of material misstatement and fraud `|6'9 评估材料错报和舞弊的风险 E(O74/2c8 9>l*lCA Materiality (level), tolerable error u[@l~gwL 重要性(级别),可容忍误差 v*'^r)Q[p ?oVx2LdD| Analytical procedures UJD 0K]s 分析程序 S{]x )U~=Pf" Planning an audit }+)fMZz 规划审计工作 "fG8?)d; *,e:]!* Audit documentation: working papers 3kw,(-'1 审计文件:工作底稿 AP68V JLnH&(O The work of others XRcq hv 其他机构的文件 v=0(~<7B 6N!Q:x^4(T Rely on the work of experts h]Wr [v 依靠专家的工作 JSkLEa~< Bzkoo J Rely on the work of internal audit 4]yOF_8h 依靠内部审计工作 J2::'Hw*s G/b^|;41 3. Internal control lpQSup 内部控制 QN
#U)wn: igkYX!0#8O The evaluation of internal control systems H<VTa? n 对内部控制系统的评估 {9?Jj A 0xxg|;h.,g Tests of control gW^VVbB'L 控制测试 CLRiJ*U 0+?7EL~ Substantive procedures (time, nature, extent) KV]X@7`@ 实质性程序(时间,性质,程度) MLoYnR^ @LS@cCC,a Transaction cycles: revenue, purchases, inventory, etc. +1uF !G&l 交易周期:收入,采购,库存等。 D>HOn^ b<a4'M rm5bkJcg~ 4.Audit evidence `7 vHt` 审计证据 !ipR$ dM Xnz3p" Obtain sufficient, appropriate audit evidence JG" R\2 获取足够、适当的审计证据 T^Y([23 0O9Ni='Tn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9f2UgNqe9 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 8D>n1b(H v/](yT The audit of specific items q|j2MV5#g 审计的具体项目 tasIDoo+!J le1}0L Receivables: confirmation N9jH\0nG 应收帐款:确认 T;L>;E>B q#T/
Inventory: counting, cut-off, confirmation of inventory held by third parties VXYK?Qc' 存货:数量,减值,第三方持有存货的确认 xfpa]Z @CTgT-0! Payables: supplier statement reconciliation, confirmation Z1 Bp+a3 应付帐款:供应商的申明一致,确认 <L"GqNuRQ 6HZ` .o:f Bank and cash: bank confirmation S#MZV@nGF 银行存款和现金:银行的确认 oE+R3[D?r U>cV| Auditing sampling pk^K:Xs} 审计抽样 n&"B0y cF 2>cGH7EBD 5.Review
*]AdUEV? 复核 SSPHhAeH8 uW30ep' Subsequent events 7[> 6i 随后发生的事件 %+j8["VEC j7jCm: F@mQQ O_ChxX0KP L;*ljZ^c Going concern UmKI1l 持续关注 =h0,?]z jzDuE{ Management representations v3aYc:C 与管理层的交涉沟通 pm_`>3 `Gn50-@ Audit finalization and the final review: unadjusted differences 4Uphfzv3D 审核定稿和最后审查:未经调整的差异 $})g?Q K? y[V1, 2nSSFx r
6. Reporting vgsJeV`}I 报告 hEBY8=gK 学会计论坛bbs.xuekuaiji.com J T-J#Ag Appendix ]L9s
%]o 附录 OW3sS+y Audit procedure P(H8[ ,
审计程序 2 lj'"nm