1. Assurance engagements and external audit
保证约定和外部审计 ^ CVhV Wt5x*p-!C Materiality, true and fair presentation, reasonable assurance U"$Q$ OFs 物质性,真实公平的描述,合理的保证 W9n0Jv ]T|9>o! Appointment, removal and resignation of auditors fHhm)T8KB 审计人员的的任命、免职和辞职 :MeshzWK H,,-;tN? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {6{y"8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KiW4>@tY Ay)q %:qx Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Vij 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 ?~~sOf AP Z0&^U#
] Engagement letter 88}+.-3t$ 约定书(委托书) Ww5c9orXn T'\B17
:* 2. Planning and risk assessment 7pMl:\ 规划和风险评估 r@N 0
%JZZ Dy6uWv,P General principles (t&]u7Atr 一般原则 4;"^1 $ hY
2nT Plan and perform audits with an attitude of professional skepticism =B4,H=7Spf 持专业的怀疑态度计划和执行审计工作 1=BDqSZ@9 #vrxhMo Audit risks = inherent risk ×control risk ×detection risk mr:;Wwd 审计风险=内在风险×控制风险×检查风险 r=GF*i[3 r/v'h@ Risk-based approach <@i.~EL 基于风险的办法 kk]f*[Zi5 ,M2u (9 Understanding the entity and knowledge of the business n8<o*f&&9> 了解商业的实质和知识 T}} 0hs; Rs
+rlJq Assessing the risks of material misstatement and fraud z _qy> 评估材料错报和舞弊的风险 9$,x^Qx E)==!T@E Materiality (level), tolerable error \#4??@+Xf 重要性(级别),可容忍误差 l`lo5:w yMdEH-?/ Analytical procedures s_]p6M 分析程序 sYV7t*l &<I*;z6%t Planning an audit (<sZ8n=AD 规划审计工作 A
?"(5da. ]zp5 6U|xa Audit documentation: working papers
.K?',x 审计文件:工作底稿 >55c{|"@L JA W}]:jC The work of others DLMG
<4Cd~ 其他机构的文件 #Mo`l/Cwp qz7:jq3N-{ Rely on the work of experts _\E{T5 依靠专家的工作 8r
' p.KX[I Rely on the work of internal audit e&[gde( 依靠内部审计工作 shW$V93< :xw2\:5~0 3. Internal control 5 e:Urv77 内部控制 3L/qU^` PfX{n5yBW8 The evaluation of internal control systems 3/IQ]8g" 对内部控制系统的评估 8r[ZGUV wu?ahNb.`Y Tests of control HZMs],GX 控制测试 ?]%JQ]Gf* EubR]ckB Substantive procedures (time, nature, extent) ?f v?6r 实质性程序(时间,性质,程度) l@`D;m
Oq"(oNG@ Transaction cycles: revenue, purchases, inventory, etc. /x.TF'Z* 交易周期:收入,采购,库存等。 SsA;T5:6 w+VeT @ UnNvlkjq9 4.Audit evidence w?CbATQ 审计证据 dDH
+`;$. T!$7:% D Obtain sufficient, appropriate audit evidence mhTpR0 获取足够、适当的审计证据 C("PCD
Tk s;,C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0z?b5D; 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %VYQz)yW 5zJkPki The audit of specific items BqZ^ I eC$ 审计的具体项目 N/)mw/?i $,08y Receivables: confirmation r`u}n 应收帐款:确认 7}bjJR " GZT}a
MMSJ Inventory: counting, cut-off, confirmation of inventory held by third parties E
[JXQ76 存货:数量,减值,第三方持有存货的确认 ,CW]d#P| zi:F/TlUC Payables: supplier statement reconciliation, confirmation ,oe
e' 应付帐款:供应商的申明一致,确认 >4TJH
lB}8 *ggTTHy Bank and cash: bank confirmation xVoWGz7 银行存款和现金:银行的确认 qG"|,bA
y8: 0VZox Auditing sampling FD(zj ^* 审计抽样 KsYT3 /R#-mY
5.Review
1!8*mk_R{ 复核 []Cvma1\ sBuJK' Subsequent events mOwgk7s[J 随后发生的事件 1_:1cF{w
H%7V)" &QE^i%6>\ IWu^a w cJA0$)JP& Going concern qx
3.oU 持续关注 etf ft8 7UHqiA`L Management representations .G+}Kn9! 与管理层的交涉沟通 _yjM_ALjo !mBsDn(J Audit finalization and the final review: unadjusted differences 0kgK~\^,.O 审核定稿和最后审查:未经调整的差异 uZZ[`PA( e<5+&Cj Ary$,3X2 6. Reporting :w_F<2d0
0 报告 8DTk<5mW~ 学会计论坛bbs.xuekuaiji.com OxElvbM# Appendix DjOFfD\MF 附录 yW Iieztp Audit procedure f[7'kv5S 审计程序 w|WZEu:0|