1. Assurance engagements and external audit
保证约定和外部审计 &^ =Y76 Byns6k Materiality, true and fair presentation, reasonable assurance (<yQA. M 物质性,真实公平的描述,合理的保证 kJ0otr2P 1c $iW>0K Appointment, removal and resignation of auditors ,)}-mu 审计人员的的任命、免职和辞职 .Tc?9X~4 MLn?t^v- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ePI)~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E"%G@,|3* v?4MndR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1L.yh U\ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 V7>{, wk6tdY{&s Engagement letter
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约定书(委托书) ;Z#DB$o\ wEIAU 2. Planning and risk assessment MtK5>mhZI` 规划和风险评估 G;bE_O tP/R9Ezp General principles FuO'%3;c 一般原则 q*{Dy1Tj 2aGK}sS6 Plan and perform audits with an attitude of professional skepticism M{~KT3c 持专业的怀疑态度计划和执行审计工作 [3hOc/]s }MV=t7x9+ Audit risks = inherent risk ×control risk ×detection risk !CuLXuM 审计风险=内在风险×控制风险×检查风险 w24@KaKFo 24/ ^_Td Risk-based approach mdIa`OZr 基于风险的办法 9@z"
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lNP Understanding the entity and knowledge of the business r1X\$& 了解商业的实质和知识
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G9`>n V s1Z$HS` Assessing the risks of material misstatement and fraud G |vG5$Nf 评估材料错报和舞弊的风险 {AqPQeNgz fmq9u(!
R Materiality (level), tolerable error . xdSUe 重要性(级别),可容忍误差 R>.
%0%iq k-\RdX)E Analytical procedures NX:i]t 分析程序 q/yL={H? [O(8izv Planning an audit Mi_/
^ 规划审计工作 n6 a=(T qU,u(El Audit documentation: working papers KZSvT{ 审计文件:工作底稿 sYb( g'W*' 7q[a8rUdh The work of others V3$Yr"rZ; 其他机构的文件 -.X-02
}e* OprF Rely on the work of experts "i ;c )ZP 依靠专家的工作 JA~v:ec ]J7.d$7T Rely on the work of internal audit (-U6woB6o 依靠内部审计工作 rik0F /a!M6:,pX 3. Internal control ~1v5
H]T{ 内部控制 ix]t>2r `aW>h8$I) The evaluation of internal control systems u4a(AB>S 对内部控制系统的评估 6vQCghI 5u-jjUO Tests of control S @MO 控制测试 L^0s F"<TV&xf Substantive procedures (time, nature, extent) %nfaU~IqK 实质性程序(时间,性质,程度) ^xwnX=Np Yq?FiE0 Transaction cycles: revenue, purchases, inventory, etc. 89
[5a 交易周期:收入,采购,库存等。 TZk.?@s5 3,<$z1Jm z.q^`01/H 4.Audit evidence RrGFGn{ 审计证据 'dstAlt? ;L458fYs Obtain sufficient, appropriate audit evidence Gd8FXk,.! 获取足够、适当的审计证据 =k\V~8X
Z r{T}pc>^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /RzL,~] 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 |99/?T-QW N1 }#6YNw The audit of specific items Pn*+g!` 审计的具体项目
eiV[y^? OJGEX}3' Receivables: confirmation %9!,PeRe 应收帐款:确认 ,33[/j Is $I;` Inventory: counting, cut-off, confirmation of inventory held by third parties ;ctJ9"_g 存货:数量,减值,第三方持有存货的确认 tJ
NJS )oRF/Xx`g Payables: supplier statement reconciliation, confirmation <B?@,S> 应付帐款:供应商的申明一致,确认 J7`f
ve oK5"RW Bank and cash: bank confirmation ueyz@{On~ 银行存款和现金:银行的确认 s?8vs%(l +$-@8,F> Auditing sampling k e
sg ]K 审计抽样 PYYK R gua +-##) 5.Review
*,:>EcDr 复核 \CP)$0j-&o _qq>
43 Subsequent events O#,
Uz2 随后发生的事件 `5V=U9zdE E*! zF9SZ#{a (|<e4HfZL .>Gnb2
Going concern }Ss]/_t 持续关注 ^]&uMkPN H6Mqy}4W Management representations >VQP,J{ 与管理层的交涉沟通 [\ M$a|K F3XB}; Audit finalization and the final review: unadjusted differences TzC'xWO
审核定稿和最后审查:未经调整的差异 =q1=.VTn ?*36&Iq} b?p <y` 6. Reporting (h}5*u%h 报告 5/vfmDt3'G 学会计论坛bbs.xuekuaiji.com N%hV +># Z Appendix _(K )(& 附录 Ry@QJn I< Audit procedure A{[joo 审计程序 3C,G~)=
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