1. Assurance engagements and external audit
保证约定和外部审计 bU$4"_eA
B .7GTL Materiality, true and fair presentation, reasonable assurance o03Y w)* 物质性,真实公平的描述,合理的保证 _]oNbcbt( mKTE%lsH Appointment, removal and resignation of auditors b!lS=zIN 审计人员的的任命、免职和辞职 +!"GYPUXy qYba%g9RN( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _+B{n^ { 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5/w4[d T?lp:~d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zDD 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 B183h B>]4NF\)H9 Engagement letter 4,g[g#g<q 约定书(委托书) ,8Eg/ xLN$!9t 2. Planning and risk assessment V*d@@%u** 规划和风险评估 Z;'5A2 s~i73Qk/ General principles >
f\$~cp 一般原则 $^K12Wcp- K=K]R01/o Plan and perform audits with an attitude of professional skepticism 7!;48\O]w 持专业的怀疑态度计划和执行审计工作 Iz_#wO
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Jc Audit risks = inherent risk ×control risk ×detection risk }uFV\1 审计风险=内在风险×控制风险×检查风险 c3aBPig\D I+GP`=\ Risk-based approach FE=vUQXE2 基于风险的办法 ~rfUqM]I )\PPIY>iP Understanding the entity and knowledge of the business '.gLqm}% 了解商业的实质和知识 MkK6.qV\z
};m.8(}$) Assessing the risks of material misstatement and fraud '/U% -/@ 评估材料错报和舞弊的风险 # A#,]XP !n^7&Y[N; Materiality (level), tolerable error 3UgPVCT 重要性(级别),可容忍误差 uY;7&Lw
y1 `Lj'2LoER Analytical procedures f^]^IXzXw. 分析程序 w+][L||4c M`D`-vv Planning an audit %|(Cb!ySX 规划审计工作 fG"4\A Yc`PK =!l Audit documentation: working papers 4(mRLr%l@` 审计文件:工作底稿 -Pp =)_O v"x'rx# The work of others FT;I|+H*P 其他机构的文件 !*!i&0QC~R SO+J5,)HA Rely on the work of experts %) /Bl.{}< 依靠专家的工作 ALi3JU BJP^?FUd=, Rely on the work of internal audit 0f;`Zj0l8 依靠内部审计工作 y.aeXlc[ tGwQUn 3. Internal control
{fxytiH8 内部控制
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X= The evaluation of internal control systems V8947h|& 对内部控制系统的评估 _edT+r>+ 7<zI'^l Tests of control S<o\.&J 控制测试 %df[8eX{ l<UJ@XID$ Substantive procedures (time, nature, extent) {(5M)|> 实质性程序(时间,性质,程度) 5e
>qBw8t f^[u70c82 Transaction cycles: revenue, purchases, inventory, etc. i:sb_U+M 交易周期:收入,采购,库存等。 t@cImmh\T H|8i|vbi C<E;f]d 4.Audit evidence h,x'-]q 审计证据 JQ<9~J
115zvW Obtain sufficient, appropriate audit evidence @u1mC\G 获取足够、适当的审计证据 ;@/vKA3l. qlg?'l$03) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %Hpz^<` 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 en8l:INX 4*?JU
v The audit of specific items ;|D8"D6] 审计的具体项目 /9<62F@zJ" psM&r Receivables: confirmation 7NP
Ny 应收帐款:确认 te
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2eH0O! Inventory: counting, cut-off, confirmation of inventory held by third parties qVr?st 存货:数量,减值,第三方持有存货的确认 (R^Ca7F !3Ed0h]Bfa Payables: supplier statement reconciliation, confirmation T?EFY}f 应付帐款:供应商的申明一致,确认 8]A`WDO3 Pi'[d
7o Bank and cash: bank confirmation (k<__W c_t 银行存款和现金:银行的确认 lk%W2N5 T`K4n U# Auditing sampling u;H5p\zAzz 审计抽样 Z:Nm9m *v0}S5^/" 5.Review
a{4RG(I_ 复核 jbs)]fqC; r=:o$e Subsequent events X.)D"+xnH 随后发生的事件 (6~
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持续关注 4qmaL+Q
1ZRSeh Management representations 0|OmQ\SQ 与管理层的交涉沟通 %z5P%F'5 ]?n~?dD{] Audit finalization and the final review: unadjusted differences z|WDqB%/I 审核定稿和最后审查:未经调整的差异 N-<
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9 6. Reporting /+
{1;}AT 报告 9/4Bx!~A 学会计论坛bbs.xuekuaiji.com U=>4=gsG Appendix )d"s6i 附录 XE.Y?{,R$ Audit procedure ;&U! g& 审计程序 <:Z-zQp)?