1. Assurance engagements and external audit
保证约定和外部审计 QrFKjmD< 3(t3r::& Materiality, true and fair presentation, reasonable assurance Wt@hST 物质性,真实公平的描述,合理的保证 $!$If(
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p/B# Appointment, removal and resignation of auditors - q(a~Ge 审计人员的的任命、免职和辞职 9Nna-}e?W xCWS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @(*A<2;N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2wPc
yD _cC!rq U1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ai?N!RX%H 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 SHB'g){P (~bx % Engagement letter _NwHT`O[ 约定书(委托书) 3b#L*- aO(iKlZ$ 2. Planning and risk assessment 'Q7^bF^ 规划和风险评估 QBi]gT@&g k'
Fu&r General principles m]}U!XT 一般原则 L^Q;M,.c; a9 q:e Plan and perform audits with an attitude of professional skepticism Z]tQmV8e 持专业的怀疑态度计划和执行审计工作 0y/31
hp -F*vN' Audit risks = inherent risk ×control risk ×detection risk ypGt6t(; 审计风险=内在风险×控制风险×检查风险 4{vEW( f52P1V] Risk-based approach E
y9rH_ 基于风险的办法 E`@Z9k1 ` ^Z\"d#A Understanding the entity and knowledge of the business 1tI=Dwx 了解商业的实质和知识 G3]#Du SsZSR.tD Assessing the risks of material misstatement and fraud v.4G>0 0^ 评估材料错报和舞弊的风险 $%'3w~h` 6rD]6#D Materiality (level), tolerable error ZQ*Us*9I 重要性(级别),可容忍误差 a]%sks k.c.7%|~; Analytical procedures WcM\4q@ 分析程序 H[OgnnM F&7|`o3 Planning an audit Y6)o7t 规划审计工作 i'>5vU0?3 >mR8@kob< Audit documentation: working papers L@zhbWY 审计文件:工作底稿 zA.0S
m 1iLU{m9 The work of others ~LOE^6C+~o 其他机构的文件 UuF(n$B "dDrw ]P; Rely on the work of experts Ar,n=obG 依靠专家的工作 nfGI4ZE $)8,dS Rely on the work of internal audit gGM QRRq 依靠内部审计工作 I_->vC|> H=f|X<8 3. Internal control g*LD}`X/- 内部控制 d}ycC.h4k t#t[cgI The evaluation of internal control systems <LXx_{=: 对内部控制系统的评估 3/ } Kr|.I2?" Tests of control mb1c9 控制测试 )78T+7Kq ^->S7[N? Substantive procedures (time, nature, extent) Av5:/c.B 实质性程序(时间,性质,程度) T{f$S ez*QP|F*9 Transaction cycles: revenue, purchases, inventory, etc. 5dE=M};v 交易周期:收入,采购,库存等。 8=joVbs %-.;sO=g XM`
H@s7 4.Audit evidence &{+ 0a[rN 审计证据 qdv O>k3 iQ2j ejd3( Obtain sufficient, appropriate audit evidence oo7}Hg> 获取足够、适当的审计证据 btq4diW k>.8 lc\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G\;6n 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 x(eX.>o\ T:m"
eD; The audit of specific items >-<iY4|[d 审计的具体项目 1TGRIe) {)!>e Receivables: confirmation fPPP| 应收帐款:确认 emnT;kJ> Km%L1Cd] Inventory: counting, cut-off, confirmation of inventory held by third parties -,p=;t#( 存货:数量,减值,第三方持有存货的确认 =D Q:0w ^ W?cuJ8 Payables: supplier statement reconciliation, confirmation \I523$a 应付帐款:供应商的申明一致,确认 9CeR^/i xLO
Qu. Bank and cash: bank confirmation 23>[-XZb[O 银行存款和现金:银行的确认 W [K.|8ho +?m.uY( Auditing sampling sTlel& 审计抽样 gC/ e]7FNr ` K
{k0_{ 5.Review
x6s|al 复核 KbvMp1'9P 9N}\>L)_ Subsequent events Dpw*m.f 随后发生的事件 Cg]),S kv3Dn&<rJ ZqVbNIY <L#d<lx 0zq'Nf?#3 Going concern k_0@,b3 持续关注 xV5UaD< G,|!&=Pe|E Management representations Ws@'2i\; 与管理层的交涉沟通 M]/aW <c pc
k Audit finalization and the final review: unadjusted differences e:9EP, 审核定稿和最后审查:未经调整的差异 ~!r;?38V` ~RuX2u-2&u SXOAa<u5 6. Reporting o"
,8 报告 GN(<$,~g 学会计论坛bbs.xuekuaiji.com `9J9[!+!` Appendix A:r?#7 Ma 附录 Zg(Y$ h\ Audit procedure ls]N&!/hq 审计程序 3$k#bC