1. Assurance engagements and external audit
保证约定和外部审计 w3=Bj '<C I^5^ Materiality, true and fair presentation, reasonable assurance .V?i 3 物质性,真实公平的描述,合理的保证 {^xp?zpV yjbqby7 Appointment, removal and resignation of auditors N +9`'n^x 审计人员的的任命、免职和辞职 ddMSiwbY) 5Q.bwl : Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FasA f(3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,afh]# 3P!Jw7e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~ YKBxt 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 .`OdnLGy $#dPM
*E Engagement letter ]&3UF? 约定书(委托书) f-?00*T XTHy
CK 2. Planning and risk assessment ~ (xIG 规划和风险评估 P{eL;^I rZDlPp>BPZ General principles (N U*PQY6 一般原则 fL8+J]6A6 T6|zT}cb Plan and perform audits with an attitude of professional skepticism !T
RJsL8 持专业的怀疑态度计划和执行审计工作 !Q`GA<ikv s fxQ Audit risks = inherent risk ×control risk ×detection risk x8sSb:N 审计风险=内在风险×控制风险×检查风险 LX e { .VVY]>bJg@ Risk-based approach i51~/
R 基于风险的办法 Nt^R~#8hF> bGvALz' Understanding the entity and knowledge of the business cPxA
R]'U 了解商业的实质和知识 `/'Hq9$F<" h$p]#]uMb Assessing the risks of material misstatement and fraud xD;5z`A3 评估材料错报和舞弊的风险 ;/W;M> ^ %v\0Dm+A Materiality (level), tolerable error <a |$Bl 重要性(级别),可容忍误差 3y%B&W,sm .N99=%[}h Analytical procedures &UUIiQm~ 分析程序 <@}~Fp@ (z0S5#g
,x Planning an audit Vt:]D?\3 规划审计工作 adh=Kp e!w \FSkI0
Audit documentation: working papers qWf7k+7G 审计文件:工作底稿 edqek j
h 5Cd>p< The work of others &inu mc 其他机构的文件
+Eh1>m #J]u3*Tn| Rely on the work of experts ]l>)Di#*o 依靠专家的工作 @
X_x?N }u&.n
pc Rely on the work of internal audit "_JGe#= 依靠内部审计工作 ?y
F)tF+< Y&aFAjj 3. Internal control zR/d:P? 内部控制 <jT6|2' vBUx)l The evaluation of internal control systems
1@C0c% 对内部控制系统的评估 +$_W4lf|E2 F_=RY] Tests of control ,V!s w5_5m 控制测试 Cs7YD
~, 1vBR\!d?7 Substantive procedures (time, nature, extent) {[PoLOCI 实质性程序(时间,性质,程度) etj8M
y6= Z VuHO7' Transaction cycles: revenue, purchases, inventory, etc. |k:MXI 交易周期:收入,采购,库存等。 &'4id[$9 ua*k{0[ ~AxA , 4.Audit evidence n
'{cU( 审计证据 _h!OGLec bE.,)GY Obtain sufficient, appropriate audit evidence tK6z#) 获取足够、适当的审计证据 _6&x$*O @ 9D, f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \5 IB/* 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 N;7Xt9l |ul25/B
B The audit of specific items 5BCXI8Ox9x 审计的具体项目 nVV>;e[ ~h6aw Receivables: confirmation VS<E?JnbFV 应收帐款:确认 `uy)][j- C3Q[L}X\
Inventory: counting, cut-off, confirmation of inventory held by third parties jXkz,]Iy 存货:数量,减值,第三方持有存货的确认 "tB"C6b H#x=eDU|k Payables: supplier statement reconciliation, confirmation NS@j`6/U 应付帐款:供应商的申明一致,确认 N"/jn_>+j
wl #Bv,xf Bank and cash: bank confirmation tM]
~^U 银行存款和现金:银行的确认 )#zc$D^U = ;#?CAa: Auditing sampling %Kx:'m%U 审计抽样 5v"QKI $^?"/;8P5 5.Review
fEE[huG 复核 NL
3ri7n lN#W Subsequent events `P<}MeJ\l 随后发生的事件 ?Z=
%I$i #z_lBg. K "2q}G16K /)Bk
r/ `z%f@/:fG Going concern Hj't.lg+j 持续关注 % 1ZJi}~ Ac}+Uq Management representations p'fq&a+ 与管理层的交涉沟通 /"?yB$s iTF`sjL Audit finalization and the final review: unadjusted differences XQ]no aU 审核定稿和最后审查:未经调整的差异 YKKZRlQo G#-t&gO3 nI.K|hU:P 6. Reporting ;`',M6g 报告 fVx<f.xuW 学会计论坛bbs.xuekuaiji.com Ya{$:90
(4 Appendix ste0:.*qb 附录 2 %UzCK Audit procedure -qaJ@T+J+7 审计程序 =V~pQbZ