1. Assurance engagements and external audit
保证约定和外部审计 tU wRE|_ aAvsb$ Materiality, true and fair presentation, reasonable assurance 0x2!<z 物质性,真实公平的描述,合理的保证 G%p~m%zIK S&nxo
k`e^ Appointment, removal and resignation of auditors /h2b;" 审计人员的的任命、免职和辞职 >r/rc`Q x LBQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l2%bF8]z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 qr\!*\9 Vv
bFp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '&O/g<Z}q 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 IHfzZHy ~`;rNnOT3 Engagement letter EUYCcL'G 约定书(委托书) wle@vCmr Ey{%XR+*; 2. Planning and risk assessment v
]Sl<%ry 规划和风险评估 NIr@R7MKd Z!xVgM{ General principles {Ee>n^1 一般原则 stl 1QO(h u
]^N&2UW Plan and perform audits with an attitude of professional skepticism Nb2Qp
K 持专业的怀疑态度计划和执行审计工作 zboF
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Audit risks = inherent risk ×control risk ×detection risk h~U02"$ 审计风险=内在风险×控制风险×检查风险 ek aFN
\ Vpfp}pL Risk-based approach kU5.iK' 基于风险的办法 ,''cNV 9ILIEm: Understanding the entity and knowledge of the business 5(2|tJw-H; 了解商业的实质和知识 XALI<ZY s}&bJ"!Z Assessing the risks of material misstatement and fraud $v.C0
x 评估材料错报和舞弊的风险 1xNVdI >>[/UFC)n Materiality (level), tolerable error c9' '
重要性(级别),可容忍误差 R`Aj|C
z sGDV]~E Analytical procedures Mkp/0|Q* 分析程序 1RLY $M a^qNJ?R! Planning an audit |6:=}dE#[ 规划审计工作 AEmNHO@%q }y%`)lz~ ; Audit documentation: working papers 31^cz*V 审计文件:工作底稿 gIWrlIV{9 z@s5m
} The work of others T[k4lM 其他机构的文件 qpoV]#iW ?q`0ZuAg\< Rely on the work of experts LL^q1)o 依靠专家的工作 zHWSE7! 87!C@XlK_ Rely on the work of internal audit js^ ,(CS 依靠内部审计工作 -${DW^txMZ e[u?_h 3. Internal control
foF19_2 , 内部控制 S-+"@>{HJ }F6<w{| The evaluation of internal control systems
hjZ}C+=O 对内部控制系统的评估 o!TQk{0 K`}{0@ilCw Tests of control 0oA{Jix 控制测试 RhI;;Y#@ 7T``-:`[ Substantive procedures (time, nature, extent) seFGJfN\?f 实质性程序(时间,性质,程度) 9L0GLmLk1u #BVtL :x@ Transaction cycles: revenue, purchases, inventory, etc. XKL3RMF9r 交易周期:收入,采购,库存等。 i
LBvGZ<9 p1pQU={< m8Vdb"0 4.Audit evidence cHA7Kg ! 审计证据 C-eA8pYY/ zr v] Obtain sufficient, appropriate audit evidence .D,p@4 获取足够、适当的审计证据 2'jOP"G Xy ,lA4IP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Eh</? Qv\ 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 :nHKl
j!~l,::$"X The audit of specific items <>eOC9;VY 审计的具体项目 <`X"}I3ba
B3m_D"? Receivables: confirmation vgt]:$ 应收帐款:确认 c:S] R" 0|xIBg) Inventory: counting, cut-off, confirmation of inventory held by third parties '# NcZy 存货:数量,减值,第三方持有存货的确认 ~fl@ 2 l5%G'1w#,j Payables: supplier statement reconciliation, confirmation j| Wv7 应付帐款:供应商的申明一致,确认 5hj
d4:`@* Bank and cash: bank confirmation 8*SDiZ 银行存款和现金:银行的确认 v`J*ixZ7t [%~
:@m Auditing sampling {
u{@jp 审计抽样 onCKI," #?MY&hdU9 5.Review
M}:=zcZ l 复核 C$Lu]pIL* #&<)! YY5 Subsequent events cEW0;\$ 随后发生的事件 3P~o"a> o56` yNW\?Z$@q \}6;Kf}\ Dih6mTP{ Going concern B!{d-gb 持续关注 m42T9wSsx "xcX'F^ Management representations \y6OU
M2y 与管理层的交涉沟通 G)#$]diNuX /-zXM;h Audit finalization and the final review: unadjusted differences =4uSFK_L 审核定稿和最后审查:未经调整的差异 1XG!$4DW ?1L.:CS t$2_xX 6. Reporting sAo&
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8!zu!-0 Appendix -yxOBq 附录 4v
p Audit procedure hPq%Lc
审计程序 @3fn)YQ'