1. Assurance engagements and external audit
保证约定和外部审计 +\{&2a? WMBm6?54 Materiality, true and fair presentation, reasonable assurance !Y:0c#MPH 物质性,真实公平的描述,合理的保证 KV*xApb9y TcGoSj<Z Appointment, removal and resignation of auditors xGG,2W+z 审计人员的的任命、免职和辞职 C^z\([k0er ]Y| 9?9d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &k1T08C* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y&^ P"Dw J-<^P5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fI7j):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 wfP5@ !I !!:L
J Engagement letter 2EK%N'H 约定书(委托书) /2RajsK toaYsiIkzW 2. Planning and risk assessment dna6QV>A 规划和风险评估 IB`>'~s&A k3t78Qg General principles n3`&zY 一般原则 +~ #U7xgq/ 7HHysNB"w Plan and perform audits with an attitude of professional skepticism vw)7 !/# 持专业的怀疑态度计划和执行审计工作 :SsUdIX;P ZK'-U,Y.H7 Audit risks = inherent risk ×control risk ×detection risk 8p!*?RRme[ 审计风险=内在风险×控制风险×检查风险 :v L1}H< ?~QIALA Risk-based approach D)brPMS:o 基于风险的办法 /n4pXT 8V-\e?&^ Understanding the entity and knowledge of the business zj|/ CxV 了解商业的实质和知识 TbehR:B5g j2Pn<0U Assessing the risks of material misstatement and fraud S',9g4(5 评估材料错报和舞弊的风险 zLD|
/` ((rv]f{ Materiality (level), tolerable error ,b$2= JO'f 重要性(级别),可容忍误差 Kwhdu<6 ZCg`z Analytical procedures s6}Xt=j 分析程序 3?E&}J<n [Lp,Hqi5 Planning an audit M-
0i7% 规划审计工作 ]p~IYNl2%j ?v-1zCls Audit documentation: working papers ==cd>03() 审计文件:工作底稿 cMzkL% >bUj*#< The work of others vSW
L$Y2 其他机构的文件 SjdZyJa 3g~^LZ66 Rely on the work of experts Lz\UZeq 依靠专家的工作 k?VQi5M T#O??3/%$1 Rely on the work of internal audit SLhEc 依靠内部审计工作 w G8Wez% 7);:ZpDv%L 3. Internal control PVao 内部控制 fRm}S>Nibb 1IgHc.s The evaluation of internal control systems E:nt)Ef, 对内部控制系统的评估 ;:mY JV {5%/ T, Tests of control :ZxLJK9
x1 控制测试 @gSkROCdC) }xFi&
< Substantive procedures (time, nature, extent) %TrF0{NR90 实质性程序(时间,性质,程度) !CjqL~ H0*5_OJ!i Transaction cycles: revenue, purchases, inventory, etc. )uP[!LV[e 交易周期:收入,采购,库存等。 !~lW3 /9Ilo\MdD Vj;
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`T 4.Audit evidence !6w{(Rc(C 审计证据 #3kXmeyrD +ySY>`1k~ Obtain sufficient, appropriate audit evidence Napf"Av 获取足够、适当的审计证据 B(l-}|m_ FyG6!t% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations TD04/ ISHT 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 A6ewdT?>, Y(GN4@`S The audit of specific items :k46S<RE 审计的具体项目 uv4 _: HBLWOQab Receivables: confirmation gY`Nr!O 应收帐款:确认 J?P]EQU #/j ={*- Inventory: counting, cut-off, confirmation of inventory held by third parties {4ptu~8 存货:数量,减值,第三方持有存货的确认 ew#T8F[ ]Qi,j#X Payables: supplier statement reconciliation, confirmation YDiN^q7 应付帐款:供应商的申明一致,确认 \Kd7dK9&] /hdf{4 Bank and cash: bank confirmation ]
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v;C 银行存款和现金:银行的确认 N_C_O$j LD+f'^>>Z Auditing sampling lv:U%+A 审计抽样 rbk<z\pc ^{[`=P'/ 5.Review
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! =LZ>su Subsequent events # bX~=` 随后发生的事件 \iMyo BV9 *s 2ALj} Xyv8LB 7;HUE!5,^l Going concern FU@uH
U5fd 持续关注 I$N7pobh oA3d^%(c Management representations X9'xn 0n; 与管理层的交涉沟通 $P?{O3:V L+Pc<U)T+ Audit finalization and the final review: unadjusted differences r`]7S_t5T 审核定稿和最后审查:未经调整的差异 Riql,g/
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$e/*/. 6. Reporting N^B@3QF 报告 -,>:DUN2 学会计论坛bbs.xuekuaiji.com |t\KsW Appendix ?;8M^a/ 附录 \o9@[t>&2 Audit procedure ||a`fH 审计程序 'P/taEi=R