1. Assurance engagements and external audit
保证约定和外部审计 fr6^nDY F^aR+m Materiality, true and fair presentation, reasonable assurance
`WEZ"5n 物质性,真实公平的描述,合理的保证 H14Ic.& G>qZxy`c Appointment, removal and resignation of auditors ;Z[]{SQ 审计人员的的任命、免职和辞职 +H/jK @ G%p~m%zIK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
:S@1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t5k!W7C $>M<j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x LBQ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l2%bF8]z qr\!*\9 Engagement letter }S-DB#6 约定书(委托书) N<|$h5isq _&3<6$}i" 2. Planning and risk assessment jo+w> 规划和风险评估 w
JwX
[\ \/7i-B]G7 General principles
{npcPp9 一般原则 FUK3)lT ~%u|[$ Plan and perform audits with an attitude of professional skepticism %WG9 dYdS 持专业的怀疑态度计划和执行审计工作 K[\'"HyQ,X n@C~ev@%S Audit risks = inherent risk ×control risk ×detection risk rI$`9d 审计风险=内在风险×控制风险×检查风险 Wm'QP4` $5`!Z%>/ Risk-based approach 6!iJ;1PeE 基于风险的办法 hw_JDv+ r9 y.i(j Understanding the entity and knowledge of the business h5z)L
c^ 了解商业的实质和知识 kU5.iK' ,''cNV Assessing the risks of material misstatement and fraud 38V
3o`f 评估材料错报和舞弊的风险 5pNY)>]t= XALI<ZY Materiality (level), tolerable error s}&bJ"!Z 重要性(级别),可容忍误差 m^%|ZTrwN7 1xNVdI Analytical procedures >>[/UFC)n 分析程序 B
(/U3}w- 7z6b@$, Planning an audit &MR/6"/s 规划审计工作 *x~xWg9^ -37a. Audit documentation: working papers P=L$;xgp 审计文件:工作底稿 FFhtj(hVgc 2s*#u<I The work of others $!vxVs9n 其他机构的文件 ?71+f{s &WXY 'A= Rely on the work of experts A|#`k{+
1- 依靠专家的工作 V{-AP=C7 fjo{av~]y Rely on the work of internal audit _s,ao'/ 依靠内部审计工作 =M 6[URZ ~jU/<~s 3. Internal control v4Zb?
Yb 内部控制 "}WJd$ 5 /",<1 The evaluation of internal control systems (9\;A*CZ 对内部控制系统的评估 TjWE_Bq]g 4!62/df Tests of control s6*ilq1 控制测试 EO|:FcW E! /[gZ Substantive procedures (time, nature, extent) rjt8fN 实质性程序(时间,性质,程度) %U7.7dSOI;
uy _wp^ Transaction cycles: revenue, purchases, inventory, etc. \e=_
2^v!_ 交易周期:收入,采购,库存等。 oq/G`{`\ i>L+gLW %z]U LEYrZ 4.Audit evidence +
1JH 审计证据 kB:Uu}(=N #$~ba%t9% Obtain sufficient, appropriate audit evidence %A1@&xrbl 获取足够、适当的审计证据 <%}QDO8\i 8eIUsI.o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h+.{2^x 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 Zd^6
ulx |LG4=j.l The audit of specific items gyHHoZc3 审计的具体项目 'z@ 0 (;x3} ] Receivables: confirmation <F7kh[L_x 应收帐款:确认 ~\p]~qQ\
K vD/NgRBww Inventory: counting, cut-off, confirmation of inventory held by third parties DDT_kK; 存货:数量,减值,第三方持有存货的确认 i!2TH~zl UEs7''6RM Payables: supplier statement reconciliation, confirmation ulT8lw=' 应付帐款:供应商的申明一致,确认 [97:4. M$4k; Bank and cash: bank confirmation ]=rht9)," 银行存款和现金:银行的确认 C
,V%B f|A
riM Auditing sampling U/ V 审计抽样 Ft=zzoVKg zepop19 5.Review
DBLk!~IF 复核 ~0$NJrUy mOpTzg@ Subsequent events 7qO a
;^T 随后发生的事件 r0t^g9K0 \]Kh[z0" Ng><n} 2n><RZ/9 n8=5-7UT Going concern ,jA)wJ 持续关注 Dih6mTP{ B!{d-gb Management representations ^m#-9-
` 与管理层的交涉沟通 i"zuil lPH%Do>K Audit finalization and the final review: unadjusted differences VUTacA Y>L 审核定稿和最后审查:未经调整的差异 5Dp
#u Y^Nuz/ U<"WK"SM 6. Reporting &uP~rEJl+ 报告 I{JU-Jk| 学会计论坛bbs.xuekuaiji.com gM>t0)mGK Appendix HCK|~k 附录 7e7 M@8+4 Audit procedure tMj;s^P1 审计程序 i|
\6JpNA: