1. Assurance engagements and external audit
保证约定和外部审计 +JXn g0s4ZI+T Materiality, true and fair presentation, reasonable assurance hgwS_L 物质性,真实公平的描述,合理的保证 eu$"GbqY 6@
FxPi9|# Appointment, removal and resignation of auditors 02(Ob 审计人员的的任命、免职和辞职 #G?",,&dM IF<T{/MA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WU.eeiX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m")p]B&i= ,W/Y@ScC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U_E
t 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 iV\*7 J*ZcZ FbWN Engagement letter #!_ViG )2^ 约定书(委托书) hQNUA|Q=% Z *v`kl 2. Planning and risk assessment U9Q[K ` 规划和风险评估 ]XL=S|tIq
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F General principles ]~ S
zb 一般原则 1Vz3N/AP%? kK0zb{ Plan and perform audits with an attitude of professional skepticism d?cCSf 持专业的怀疑态度计划和执行审计工作 *xKy^f E5*pD*# Audit risks = inherent risk ×control risk ×detection risk ltkA7dUbu 审计风险=内在风险×控制风险×检查风险 ~4] J'E > R4zOiBi'B Risk-based approach 9OlJC[ 基于风险的办法 0j}@lOt( +HD2]~{EkL Understanding the entity and knowledge of the business YhN:t? 了解商业的实质和知识 $`lGPi(Jc wARd^Iw Assessing the risks of material misstatement and fraud , 0?_?
GO 评估材料错报和舞弊的风险 >rYMOC~ Q]dKyMSSA Materiality (level), tolerable error KmWd$Qy, 重要性(级别),可容忍误差 {"r
L3Lk %xp 69 Analytical procedures -afNiNiY 分析程序 3b`#)y^y?% IL?"g{w Planning an audit bcAk$tA2 规划审计工作 -f?,%6(1 &7{yk$]* Audit documentation: working papers gXY]NWI 审计文件:工作底稿 kp6 &e .5A .[ZY) The work of others [3x*47o "z 其他机构的文件 N~?(<DyZR
tQTjqy{K Rely on the work of experts {T0Au{88H 依靠专家的工作 H5CL0#I
$wl_ Rely on the work of internal audit v[jg|s&6" 依靠内部审计工作 3,Iu!KB {qs>yQ6a:- 3. Internal control `@So6%3Y| 内部控制 X2YBZA 9j0o)] The evaluation of internal control systems
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HO 对内部控制系统的评估 {GGP8 /U0,% Tests of control MaF4lFmS 控制测试 aeEio;G1 #f_. Substantive procedures (time, nature, extent) $Xs`'>," 实质性程序(时间,性质,程度) Bt(nm>Ng Kv ajk~ Transaction cycles: revenue, purchases, inventory, etc. 6yC4rX!a 交易周期:收入,采购,库存等。 f7;<jj;w7 4MCj*ok< [7,q@>:CS 4.Audit evidence ^3QJv{ )Q 审计证据 t"vkd w/9%C(w6 Obtain sufficient, appropriate audit evidence .kB!',v\ 获取足够、适当的审计证据 h&rZR`g Tz&h[+ 6` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bzECNi5^ 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 ~9@83Cs2 gO m8 O, The audit of specific items TK0W=&6#A 审计的具体项目 f*Os~@K eAjsMED Receivables: confirmation >.uIp4@( 应收帐款:确认 X, }(MW @E>I<j,D Inventory: counting, cut-off, confirmation of inventory held by third parties Mt@Ma ]! 存货:数量,减值,第三方持有存货的确认 *n6L3"cO K{ntl-D&y Payables: supplier statement reconciliation, confirmation \p^'[B(O77 应付帐款:供应商的申明一致,确认 ZzxWKIE'c ?}(B8^ Bank and cash: bank confirmation bL5u;iy) 银行存款和现金:银行的确认 {HFx+<JG }L=Qp=4 Auditing sampling }hcY5E-n 审计抽样 `]a0z|2'! vhDtjf/* 5.Review
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IT(v 复核 m>
*~tP ')Y1cO Subsequent events $oPc,zS-gL 随后发生的事件 r;+a%?P S 8)!70 ~
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7KR`H Going concern ` $q0fTz 持续关注 p6ryUJc6 \s!x;nw[ Management representations bD-OEB 与管理层的交涉沟通 ,5AEtoF v:n[H]K| Audit finalization and the final review: unadjusted differences 1
MmEP 审核定稿和最后审查:未经调整的差异 *]nk{jo2 >*Ej2ex Eu%E2A|`I 6. Reporting ?]o(cz 报告 A4rkwM 学会计论坛bbs.xuekuaiji.com '*Ld,` Appendix ^]Z@H/]H 附录 U*,\UF Audit procedure 7
D{% 审计程序 /rky