1. Assurance engagements and external audit
保证约定和外部审计 $bsD'Io 1j?+rs+o- Materiality, true and fair presentation, reasonable assurance EE$\8Gx']! 物质性,真实公平的描述,合理的保证
`A ^ GYwU3`{ Appointment, removal and resignation of auditors ="J *v> 审计人员的的任命、免职和辞职 G_/DzJBF (rm*KD"] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
R]<N";- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @p ZjJ<9QM u.dYDi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f O ,5
u; 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 N`et]'_A} dpSNh1 Engagement letter ;7E
c'nC4 约定书(委托书)
ble[@VW| p(Ux]_s% 2. Planning and risk assessment VDTt}J 8 规划和风险评估 @A'@%Zv- M`)/^S9
General principles IRyZ0$r:e\ 一般原则 cPy/}A d J>~ Plan and perform audits with an attitude of professional skepticism K*S3{s%UR 持专业的怀疑态度计划和执行审计工作 F<TIZ^gFP ~sT1J| Audit risks = inherent risk ×control risk ×detection risk 1V.oR`&2E 审计风险=内在风险×控制风险×检查风险 j9xu21'!% 5Deo}(3 Risk-based approach M>[e1y>7 基于风险的办法 =~_
D9h Understanding the entity and knowledge of the business 5.d[C/pRw 了解商业的实质和知识 #f<3[BLx *}) W> Assessing the risks of material misstatement and fraud Kv9Z.DY 评估材料错报和舞弊的风险 0p]v#z} T/]f5/ Materiality (level), tolerable error 5Mz:$5Tm 重要性(级别),可容忍误差 \zKO5,qw %2y5a`b Analytical procedures Z\3~7Ek2m 分析程序 F:N8{puq5 `vZX"+BAh Planning an audit lHAWZyO 规划审计工作 >#VNA^+t &-Ylj Audit documentation: working papers `I.pwst8i- 审计文件:工作底稿 YS:p(jtd < 1[K1'7h The work of others TJCE6QG 其他机构的文件 MXiQWg$ R.!.7dO Rely on the work of experts +pRNrg?k 依靠专家的工作 _iL?kf vUCmm<y Rely on the work of internal audit $*|M+ofQ 依靠内部审计工作 dXfLN<nD>U TV=K3F5)M 3. Internal control _n1[(I 内部控制 %
=!] 1 LcZ|A;it The evaluation of internal control systems M|NQoQ8q 对内部控制系统的评估 iX[g
NfUt\ p* Tests of control >,[@SF% 控制测试 HuJc*op-6 u*/+cT Substantive procedures (time, nature, extent) Q':hmulT! 实质性程序(时间,性质,程度) >n^780S| h+ud[atk. Transaction cycles: revenue, purchases, inventory, etc. jD${ZIv 交易周期:收入,采购,库存等。 \<ysJgqUG 4jt(tZS u"4B5D 4.Audit evidence s VHk;:e>x 审计证据 ?}uuTNLl) 0( *L)s,5 Obtain sufficient, appropriate audit evidence W.NZ%~|+e/ 获取足够、适当的审计证据 }
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1
+[sM 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 sQe
GT)/| YZ`SF"Bd( The audit of specific items GC:q6} 审计的具体项目 $xWUzg1<U K|YB)y Receivables: confirmation z$WLx 应收帐款:确认 zCuB+r=C 2;u
i'B Inventory: counting, cut-off, confirmation of inventory held by third parties 1X&.po 存货:数量,减值,第三方持有存货的确认 %IZd-N7i^ $rI 1|;^ Payables: supplier statement reconciliation, confirmation +FAj30 应付帐款:供应商的申明一致,确认 *= ?|n "?.#z]'] Bank and cash: bank confirmation mf)+ 5On 银行存款和现金:银行的确认 9h?'zyX
B "i\#L`TkzX Auditing sampling .p, VZ9 审计抽样 U8AH,?]# SI=u-'% 5.Review
Mx$&{.LFJ 复核 !~yBzH;K "L:4 7!8 Subsequent events r4fHD~#l{ 随后发生的事件 ,T`
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82;Z 50j8+xJPV 31@Lr[! U!`iKy- Going concern Pal=I) 持续关注 5OppK(Oi*C {BT/P! Management representations Hddc-7s 与管理层的交涉沟通 Ff%V1BH[ {X&lgj Audit finalization and the final review: unadjusted differences =jJEl=*S
审核定稿和最后审查:未经调整的差异 )muNfs m 4G?^#+|^ z8'1R6nq 6. Reporting }}{n|l+R5 报告
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学会计论坛bbs.xuekuaiji.com NOuG# P Appendix =I'3C']Z W 附录 b1KtSRLV Audit procedure n+Kv^Y`qxO 审计程序 *B"Y]6$