1. Assurance engagements and external audit
保证约定和外部审计 ;p/$9b.0: k{.`=j Materiality, true and fair presentation, reasonable assurance 9vJ'9Z2\ 物质性,真实公平的描述,合理的保证
5)<}a&;{ wQ~F%rQ$ Appointment, removal and resignation of auditors ec"+Il 审计人员的的任命、免职和辞职 xQ@gh
( ( H@BU/{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .eG_>2'1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R^tDL \,yX3R3}.~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fq
#; 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 +<\.z* %$}*y
Engagement letter lb[\Lzdvmu 约定书(委托书) P |kfPohI= !F~*Q2PZ9 2. Planning and risk assessment _J-3{a 规划和风险评估 Evb %<`gd ky|Py General principles -`} d@x 一般原则 88
M$mjx 8@d,TjJDo Plan and perform audits with an attitude of professional skepticism ul[+vpH9 持专业的怀疑态度计划和执行审计工作 ~6O<5@k f)%8*B Audit risks = inherent risk ×control risk ×detection risk .lIkJQ3d 审计风险=内在风险×控制风险×检查风险 ylBjuD+ yfCdK-9+B Risk-based approach A"R5Fd%6pc 基于风险的办法 o%$'-N 3ew`e"s Understanding the entity and knowledge of the business 2]/[ 了解商业的实质和知识 !%Qm{R #ybtjsu'"U Assessing the risks of material misstatement and fraud j3)fmlA 评估材料错报和舞弊的风险 \1cJ?/$_Of o2r)K AA Materiality (level), tolerable error MPF;P&6 重要性(级别),可容忍误差 ^Yu%JCN8g T{Y;-m Analytical procedures n0<I 分析程序 KiO1l{.s8n ^E`SR6_cmj Planning an audit :;u?TFCRx 规划审计工作 D_)n\(3 )TV{n#n Audit documentation: working papers @"gWvs 审计文件:工作底稿 Zh,{e/j ?Z[`sm The work of others l8Ks{(wh 其他机构的文件 Fi_JF; 6N {|;R@2 Rely on the work of experts S1oP_A[| 依靠专家的工作 1Wy0#?L +YK/^;Th Rely on the work of internal audit tf_
<w?~ 依靠内部审计工作 'o.A8su, |ZuS"'3_w 3. Internal control }[m,HA<j 内部控制 )Me$BK> U5x&?n< The evaluation of internal control systems o9#8q_D9 对内部控制系统的评估 L!
DK2, =w <;tb Tests of control N56/\1R 控制测试 "de3Sbj@? -VVJf5/ Substantive procedures (time, nature, extent) ^CWxYDG* 实质性程序(时间,性质,程度) .PJCBTe c-gpO|4> Transaction cycles: revenue, purchases, inventory, etc. pa)2TL/@ 交易周期:收入,采购,库存等。 z c7P 2@ B6gn(w3 p&
|:,|jo5 4.Audit evidence HE0@`(mCpa 审计证据 Nn]|#lLP Mp`2[S@$ Obtain sufficient, appropriate audit evidence dZ"w2ho 获取足够、适当的审计证据 1L\\](^
3 Y ~%9TC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations />q?H)6
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 zv}3Sl@ lZ![?t}2` The audit of specific items qkk!1W 审计的具体项目 krI@N}OU a8wQ, Receivables: confirmation DcL;7 IT 应收帐款:确认 ym~ ]= nM|e Inventory: counting, cut-off, confirmation of inventory held by third parties 6)_svtg 存货:数量,减值,第三方持有存货的确认 PBo;lg` 3!:?OUhx Payables: supplier statement reconciliation, confirmation Kk?C 应付帐款:供应商的申明一致,确认 -cqR]'u pX~X{JTaL) Bank and cash: bank confirmation ?1kXV n$ 银行存款和现金:银行的确认 mOQN$d [ >/5'0n_R Auditing sampling mv;;0xH 审计抽样 gcKXda( XD=p:Ezh 5.Review
O<KOsu1WW 复核 #Z)8,N Pv3rDQ/Yt| Subsequent events $>csm 随后发生的事件 8pZGu8 ?wpS 2Sg^SZFH+o Z>t,B%v Ga
M:/. Going concern nS5g!GYY,k 持续关注 9nrmz>es|- MaS"V`NI Management representations Q eZg l! 与管理层的交涉沟通 TyG;BF|rwk -cL{9r&X Audit finalization and the final review: unadjusted differences 2#hfBJg@ 审核定稿和最后审查:未经调整的差异 4[o/p8*/ Un.u{$po ^^FqN; 6. Reporting eF%>
5 报告
x $@Gp 学会计论坛bbs.xuekuaiji.com jM%8h$&E Appendix CqkY_z 附录 ]b6g Z< Audit procedure nQ5N\RAZ 审计程序 %c"
t`