1. Assurance engagements and external audit
保证约定和外部审计 )qxZHV ^Yu<fFn Materiality, true and fair presentation, reasonable assurance A}K2"lQ#>, 物质性,真实公平的描述,合理的保证 UvwO/A\Gv p%MH**A Appointment, removal and resignation of auditors 8#?jYhT7 审计人员的的任命、免职和辞职 Ns3k(j16 E RnuM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (- ]A1WQ? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i{1SUx+Re frsqnvm;+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =}SH*xi6 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 k{M4.a[( o u%Xnk~ Engagement letter s+9q`k^ 约定书(委托书) W+F{!dW f9R~RRz 2. Planning and risk assessment e15_$M;RW 规划和风险评估 u;-_%?
S xn# General principles @(k}q3b<
一般原则 "YW&,X5R q#}#A@Rg Plan and perform audits with an attitude of professional skepticism -)='htiU 持专业的怀疑态度计划和执行审计工作 }F v:g! sR(or=ub~ Audit risks = inherent risk ×control risk ×detection risk 8 K7.; t1 审计风险=内在风险×控制风险×检查风险 6.uyY@Yx /Mac:;W` Risk-based approach l'Oz-p.@ 基于风险的办法 Zq,[se'nh" 6p;G~,bd~ Understanding the entity and knowledge of the business '{e9Vh<x 了解商业的实质和知识 G6l:El& =IbDGw(
Assessing the risks of material misstatement and fraud O7]p `Xi8 评估材料错报和舞弊的风险 "4`i]vy8 BYhF? Materiality (level), tolerable error %Y0,ww2 重要性(级别),可容忍误差 k/U1
: 9 6a_MA*XK Analytical procedures x%J4A+kU 分析程序 `a$c6^a Rw
j4 Planning an audit V'-}B6 3S> 规划审计工作 A }(V2 O
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Audit documentation: working papers NVt612/'7y 审计文件:工作底稿 wW.V>$q H<Ne\zAv The work of others H K]-Q
TEn 其他机构的文件 o#p{0y $oPx2sb Rely on the work of experts C'Gj\ 依靠专家的工作 @ )bCh(u n5Coxvy1 Rely on the work of internal audit qdss(LZ 依靠内部审计工作 D@O#P^? ,b b/
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3. Internal control ,sa%u Fm 内部控制 n8FmIoZ&` =sp5.-r The evaluation of internal control systems *h <_gn 对内部控制系统的评估 F rKI=8 jV}tjwq
Tests of control [Dzd39aKr 控制测试 &1!T@^56 3Ygt! Substantive procedures (time, nature, extent) <6!;mb
;cX 实质性程序(时间,性质,程度) 2aDjt{7P @k|V4 Transaction cycles: revenue, purchases, inventory, etc. uPbGQ :%} 交易周期:收入,采购,库存等。 d ynq)lf ;?q>F3n 4~s{zob 4.Audit evidence KxA^?,t[ 审计证据 r bfIH": B.S
zp_$ Obtain sufficient, appropriate audit evidence fRt`]o
:Om 获取足够、适当的审计证据 SV?^i ` 2#i*'. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y;GwMi$KI 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 r
DD,eNjG GR%h3HO2& The audit of specific items
*v}3So 审计的具体项目 cFV)zFu ?z[k.l+6w Receivables: confirmation r;7&U<j~Z 应收帐款:确认 [ Q@rW5,- [& d"Z2gK Inventory: counting, cut-off, confirmation of inventory held by third parties
|/YwMBi 存货:数量,减值,第三方持有存货的确认 ='[J. X2PyFe Payables: supplier statement reconciliation, confirmation E! s?amM4 应付帐款:供应商的申明一致,确认 MEI.wJZ .Fl5b}C( Bank and cash: bank confirmation Z=I+_p_G 银行存款和现金:银行的确认 :TZ
</3Sw H\PY\O&cP Auditing sampling ~d9@m#_T#~ 审计抽样 =/Lwprj &{R]v/{p] 5.Review
9w:F_gr 复核 c %f'rj
jE#&u DfI Subsequent events bT8 ?(Iu 随后发生的事件 &F 3'tf? Z/*X)mBuB U4.-{. Vz\?a8qQ< 4e!>A Going concern z0F'zN3J 持续关注 tsWzM9Yf QcN$TxU > Management representations xULcS :Q 与管理层的交涉沟通 .B? J@, ssUm1F\ Audit finalization and the final review: unadjusted differences Ij_h #f 审核定稿和最后审查:未经调整的差异 I7-6|J@#^ *ak"}s uJ:SN; 6. Reporting +
2j] 报告 66Tx>c"H 学会计论坛bbs.xuekuaiji.com 4f-I,)qCBk Appendix x 3C^ S~ 附录 D:I6nSoC Audit procedure 1=^edQ+ 审计程序 BK[ YX)