1. Assurance engagements and external audit
保证约定和外部审计 b1cy$I 5=-Q4d Materiality, true and fair presentation, reasonable assurance u* eV@KK! 物质性,真实公平的描述,合理的保证 "MeVE#O e[1hz_
v Appointment, removal and resignation of auditors hDDn,uzpd 审计人员的的任命、免职和辞职 I^.Om]) Q3'llOx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @NR>{Eg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y
RqL9t |]bsCmD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p%ki>p )E| 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ,~U>'&M
; x>K Or,f Engagement letter 1C+13LE$U 约定书(委托书)
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Pr< 2. Planning and risk assessment X0HZH?V+ 规划和风险评估 phXGnm +Ze}B*0 General principles hPkp;a # 一般原则 8S
TvCH"Z_ M/f<A$xx_ Plan and perform audits with an attitude of professional skepticism 38B2|x 持专业的怀疑态度计划和执行审计工作 gT.sjd VD*6g%p Audit risks = inherent risk ×control risk ×detection risk `7E;VL^Y1 审计风险=内在风险×控制风险×检查风险 ZvM(Q=^ WCZjXDiwJ Risk-based approach ~ah~cwmpS 基于风险的办法 LENq_@$ Pm6pv
;WK Understanding the entity and knowledge of the business Q-oktRK 了解商业的实质和知识 bW427B0 P8:dU(nlW Assessing the risks of material misstatement and fraud 5vQHhwO50k 评估材料错报和舞弊的风险 RMV/&85?y Qp5VP@t Materiality (level), tolerable error ktXM|# 重要性(级别),可容忍误差 +HpA:]#Y K!%+0)A Analytical procedures QW~E&B% 分析程序 =ZznFVJ`={ e*kpdS~U& Planning an audit 5DU6rks% 规划审计工作 #P9~}JB3, 1s&zMWC Audit documentation: working papers z|J_b"u4 审计文件:工作底稿 g}oi!f$| C3f' {} The work of others .NC!7+1m 其他机构的文件 9<?M8_ oH?b}T=9jz Rely on the work of experts _yx>TE2e 依靠专家的工作 nc29j_Id `{h*/Q Rely on the work of internal audit a5"D @E 依靠内部审计工作 yxQ1`'[CR k
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j 3. Internal control Qy<P463A(l 内部控制 ?zMHP#i P`+{@@ The evaluation of internal control systems !*&V-4 对内部控制系统的评估 ,8uqdk-D ^Z+?h&%% Tests of control +) om^e@. 控制测试 2,oKVm+ :S83vE81WK Substantive procedures (time, nature, extent) S3 %FHS
实质性程序(时间,性质,程度) ,-LwtePJ0 +o{R _ Transaction cycles: revenue, purchases, inventory, etc.
DPxM'7 交易周期:收入,采购,库存等。 B]wk+8SMY. 2wg5#i )EuvRLo{S7 4.Audit evidence P1 8hxXE3 审计证据 &{hL&BLr
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Q=5u^+ Obtain sufficient, appropriate audit evidence {4}yKjW%z 获取足够、适当的审计证据 Sv#XIMw{,
SM#]H-3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t|\%VC 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 4B1v4g
8} /SR*W5#s The audit of specific items )9G[dDeC 审计的具体项目 %N6A+5H x /S}Q8!"} Receivables: confirmation 7kLz[N6Ll 应收帐款:确认 /{l$sBUL `2WFk8) F Inventory: counting, cut-off, confirmation of inventory held by third parties "Yv_B3p 存货:数量,减值,第三方持有存货的确认 IqHV)A ^ogt+6c Payables: supplier statement reconciliation, confirmation 286;=rN]* 应付帐款:供应商的申明一致,确认 bHYy }weZ LgU_LcoM* Bank and cash: bank confirmation F#Ryu~," 银行存款和现金:银行的确认 8 +/rlHp x,+{9 Auditing sampling %D34/=(X 审计抽样 S(lO(gY
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FaSf7D`C 复核 %6,SKg p +F` S>U Subsequent events #aJ(m& 随后发生的事件 Wx}8T[A} 29"'K.r drP=A~?&: &K.d'$q ,j{,h_Op Going concern ||= )d& 持续关注 py!|\00} t;Sb/ 3 Management representations F?*-4I- 与管理层的交涉沟通 M61xPq8y5 Xm}/0g&7 Audit finalization and the final review: unadjusted differences ;>yxNGV` 审核定稿和最后审查:未经调整的差异 gIa+5\qYY cWaSn7p !X [Cz-i 6. Reporting u#$]?($}d 报告 *boR`[Ond 学会计论坛bbs.xuekuaiji.com @7]yl&LZ Appendix 5E;qM|Ns 附录 c
/HHy, Audit procedure SCHP L.n 审计程序 ,t?B+$E