1. Assurance engagements and external audit
保证约定和外部审计 vl5){@
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m92 Materiality, true and fair presentation, reasonable assurance A@ VaaX 物质性,真实公平的描述,合理的保证 sv=^k(d3 76MsrOv55 Appointment, removal and resignation of auditors jH0Bo; 审计人员的的任命、免职和辞职 yh!B!v' euZ(}+N& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion YX;nMyD?~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =R9*;6?N (T;9us0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5faj;I{%JY 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 QMb^&?;s b
F6gBM@* Engagement letter Zz")`hUG 约定书(委托书) 84Zgo=P} 'G
Y/Q5 2. Planning and risk assessment YN^jm 规划和风险评估 j`9Nwa kIM
C~Z General principles -A;w$j6* 一般原则 okDJ(AIV+ 1f;or_f#k? Plan and perform audits with an attitude of professional skepticism eBvW#Hzp 持专业的怀疑态度计划和执行审计工作 5B|,S1b Sh$U-ch@ Audit risks = inherent risk ×control risk ×detection risk pzSqbgfrQ 审计风险=内在风险×控制风险×检查风险 nP
u`;no Lh!z>IWjOG Risk-based approach ?pKN'` 基于风险的办法 <ge}9pU)o^ 7vNtv9 Understanding the entity and knowledge of the business J0qXtr%h\ 了解商业的实质和知识 g< )72-h X7&U3v Assessing the risks of material misstatement and fraud EE9vk*[@C 评估材料错报和舞弊的风险 _#(s2.h~J
{9;eH'e Materiality (level), tolerable error q\_DJ)qpn 重要性(级别),可容忍误差 o'^phlX j`Nh7+qs Analytical procedures vnVZJ}]w\ 分析程序 I4ctxMVP <4$YO-:E Planning an audit Zly-\z_ 规划审计工作 )-)pYRlO G{O\)gf Audit documentation: working papers c.-cpFk^L& 审计文件:工作底稿 oB}K[3uB:t OaNc9c" The work of others ?q6Z's[ 其他机构的文件 Kt6C43]7 i\vpGlx Rely on the work of experts %xpd(&)n 依靠专家的工作 FdM<;}6T uZ<%kV1B Rely on the work of internal audit Z !Z,M' " 依靠内部审计工作 'tut4SwC gE1|lY$NL 3. Internal control }M?|,N6 内部控制 bk
kSIl+Q c+wuC, The evaluation of internal control systems k!9= 对内部控制系统的评估 |yU3Kt ZGzc"r(r:# Tests of control i.F8 控制测试 i<Q&
D\Pv q>P[n z% Substantive procedures (time, nature, extent) LVoyA/F 实质性程序(时间,性质,程度) +#9xA6,AE e6o/q)9# Transaction cycles: revenue, purchases, inventory, etc. pOX$4$VR< 交易周期:收入,采购,库存等。 {9 Db9K^ ~@ ?"'!U Z$1.^H.Db 4.Audit evidence sl% #u
9r= 审计证据 X;(oz]tr$ e7lo!(># Obtain sufficient, appropriate audit evidence / Z1Wy-Z 获取足够、适当的审计证据 ),MU+*` prqT (1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t(
wZiK} 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 7
TmK '1Y<RD>x The audit of specific items k+f1sV[4} 审计的具体项目 r)c+".0d^ ,RR;VKj Receivables: confirmation f!mE1,eBEe 应收帐款:确认 wG;}TxrLS n$IWoIdbGN Inventory: counting, cut-off, confirmation of inventory held by third parties +{S Maq 存货:数量,减值,第三方持有存货的确认 Kq8(d`g} 48H5_9>: Payables: supplier statement reconciliation, confirmation ]&' jP 应付帐款:供应商的申明一致,确认 SQKi2\8w Tm%WWbc Bank and cash: bank confirmation ?<Z)*CF) 银行存款和现金:银行的确认 9)jo7,VM W;q#ZD(; Auditing sampling a^
%8QJW 审计抽样 >).@Nb;e ZUv
ZNf 5.Review
-|6V}wHg~ 复核 ]!]`~ Z/ qwL0~I Subsequent events V[4(~,9 随后发生的事件 ful]OLV+ F1 9;RaP+ b=V)?"e- jkZ_c! 7zOhyl? Going concern u):X>??
持续关注 Q-M
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).| Management representations u![4=w 与管理层的交涉沟通 bta0?O
# N9`y,Cos0 Audit finalization and the final review: unadjusted differences mipi]*ZfXE 审核定稿和最后审查:未经调整的差异 yBr$
0$ T_3V/)%@ Up_>y>x 6. Reporting M|1eqR%x-? 报告 t^`<*H 学会计论坛bbs.xuekuaiji.com j7Q
BU Appendix qPp1:a" 附录 nrxjN(9V%+ Audit procedure jK&
Nkp 审计程序 '~ jy