1. Assurance engagements and external audit
保证约定和外部审计 4PxP*j `dV2\
^*A Materiality, true and fair presentation, reasonable assurance H%Vf$1/TF 物质性,真实公平的描述,合理的保证 )u{]rb[ W[Q<# Ju Appointment, removal and resignation of auditors \MRd4vufv 审计人员的的任命、免职和辞职 &t<gK
D o5&b'WUJ= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ZYWGP:Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 zCo$YP#5_ WM|G/'q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k-n`R)p: 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 >v@3]a
i oH0g>E; Engagement letter DVhBZ!u9 约定书(委托书) CUH u= S
JP3mq/^K 2. Planning and risk assessment X:Wd%CHP 规划和风险评估 9:@Xz5 2! ,ndLA General principles [XI:Yf 一般原则 zW#5 /*@ #N`G2}1J Plan and perform audits with an attitude of professional skepticism tDL.+6/ 持专业的怀疑态度计划和执行审计工作 auAz>6L 6~0kb_td Audit risks = inherent risk ×control risk ×detection risk I ]o|mjvs 审计风险=内在风险×控制风险×检查风险 WZ6{9/%: ;303fS Risk-based approach h?/E /> 基于风险的办法 Q?
1.GuF kJuG haO Understanding the entity and knowledge of the business e< @$(w 了解商业的实质和知识 }[z7V q>'#; QA Assessing the risks of material misstatement and fraud ej_u):G* 评估材料错报和舞弊的风险 JjI1^FRd `=hCS
0F Materiality (level), tolerable error ~
2Hw\fx 重要性(级别),可容忍误差 l2n`fZL
l#v52 Analytical procedures ',`Qx{tQ) 分析程序 YFu,<8"swe [n/c7Pe Planning an audit S'|PA7a}h 规划审计工作 X);'[/]E* >2>/
q? Audit documentation: working papers 3AdYZ7J
审计文件:工作底稿 DTA$,1JuD am? k The work of others L bJf5xdi 其他机构的文件 y lczM^@ ~Sb)i f Rely on the work of experts \Db`RvEmR 依靠专家的工作
p+?`ru M}X ` Rely on the work of internal audit ,rN$ah$CL 依靠内部审计工作 e?;c9]XO,o D`G; C 3. Internal control t=}]4&Yp 内部控制 *ilVkV"U >ryA:T
O{ The evaluation of internal control systems (|AZO! 对内部控制系统的评估 *ezMS <ivG(a*=] Tests of control Z}0{FwW"4 控制测试 ^C~_}/cZ R%n*wGi_6b Substantive procedures (time, nature, extent) 8 0nu^_ 实质性程序(时间,性质,程度) \(Nx)F
d<xi/ Transaction cycles: revenue, purchases, inventory, etc. qm/>\4eLt 交易周期:收入,采购,库存等。 $LuU 9C?SEbC :+\sKEzL 4.Audit evidence s%R,]q 审计证据 gzhIOeY 93.\.&L\ Obtain sufficient, appropriate audit evidence ?QKDYH( 获取足够、适当的审计证据 9xJtDdy-O e%ro7~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p8j4Tc5tQ> 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 5V(#nz
PJm@fK(j The audit of specific items 71E~~ $ 审计的具体项目 a.UYBRP/l -a|b
.p Receivables: confirmation 2Jiy`(P 应收帐款:确认 ))dqC l 5#|&&$) Inventory: counting, cut-off, confirmation of inventory held by third parties ddl]!
^IK 存货:数量,减值,第三方持有存货的确认
m#[c]v{ /,~]1&?}1 Payables: supplier statement reconciliation, confirmation W.{+0xx 应付帐款:供应商的申明一致,确认 v]@ XyF\j8 : i.5
<f Bank and cash: bank confirmation 32 j){[PL3 银行存款和现金:银行的确认 %$b}o7U"s k
t!@}QP Auditing sampling ]Q.S Is 审计抽样 $;=^|I4E p)Q5fh0- 5.Review
QhTn9S:D 复核 OB=bRLd.IR CTg79
ITYk Subsequent events 5G'2 Wby'# 随后发生的事件 i4> M !Y|xu07 46
0/eW\ lBG=jOS c
CZ$TH Going concern R(_WTs9x4 持续关注 nt&%
sM-X :0%[u( Management representations )AieO-4* 与管理层的交涉沟通 >\'}&oi $!p2Kf>/Q Audit finalization and the final review: unadjusted differences ;^E\zs 审核定稿和最后审查:未经调整的差异 daA&!vnbH* e)-$#qW U. <c#S 6. Reporting vnbY^ASdw 报告 u#u/uS" 学会计论坛bbs.xuekuaiji.com rcLF:gd]E Appendix ]o'dr
r 附录 suaP'0 Audit procedure ".AW 审计程序 ODpAMt"