1. Assurance engagements and external audit
保证约定和外部审计 V'DA[{\* CnISe^h Materiality, true and fair presentation, reasonable assurance `~#<&w 物质性,真实公平的描述,合理的保证 X~oK[Nf'9 J2VTo: In Appointment, removal and resignation of auditors $}GTG'*. 审计人员的的任命、免职和辞职 IH9.F ,7_4z]jK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J00VTb` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P7.' kX9 ABh&X+YD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p{D4"Qn+P9 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ?D`T7KSe~D U_B((Z(g Engagement letter B<?wh0 约定书(委托书) n.}E5%qK p-GAe,2q 2. Planning and risk assessment z (?=Iv3 规划和风险评估 P{Lf5V9# < zfA
GtT< General principles vy9 w$ls 一般原则 nkfZiyx f+_h !j Plan and perform audits with an attitude of professional skepticism #OO>rm$ 持专业的怀疑态度计划和执行审计工作 PwB1]p= t. ='/`!N Audit risks = inherent risk ×control risk ×detection risk 7!WA)@6 审计风险=内在风险×控制风险×检查风险 2-N
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Risk-based approach 9h4({EE2t 基于风险的办法 #Lv2Zoi>G Vw|| !d Understanding the entity and knowledge of the business Y_woKc* 了解商业的实质和知识 2;a(8^n .Z:zZ_Ev Assessing the risks of material misstatement and fraud ,'xYlH3s 评估材料错报和舞弊的风险 y*pUlts< /1mW|O>0 Materiality (level), tolerable error uN([*'
0Cg 重要性(级别),可容忍误差 9RN-suE[
Od4E x;F Analytical procedures ?T9(Vw 分析程序 #txE=e"&o CHrFM@CM Planning an audit ?=m?jNa;nC 规划审计工作 gL_Y,A~Q{ &0 >Loja`^ Audit documentation: working papers 3RLFp\i"s 审计文件:工作底稿 u/cg|]x&T ),G
= s Oo The work of others OQW#a[=WQ 其他机构的文件 x=ul&|^7D mEw ~yOW]M Rely on the work of experts fFb_J`'ue 依靠专家的工作 KMI_zhyB Llr>9(| Rely on the work of internal audit }VS5gxI1. 依靠内部审计工作 Tyvtmx M `c<;DhNO 3. Internal control G
:~k.1y[ 内部控制 v?KC% tjupJ*Rt The evaluation of internal control systems 1P~X8=9h 对内部控制系统的评估 ek#O3Oz anXc| Tests of control ;W>k@L 控制测试 9 FB19 u(fm@+$^ Substantive procedures (time, nature, extent) D#3\y*-y? 实质性程序(时间,性质,程度) XUz3*rfs 3AU;>D ^5 Transaction cycles: revenue, purchases, inventory, etc. Z'"tB/=W 交易周期:收入,采购,库存等。 ["h5!vj :Zlwp6 "
wNJ 4.Audit evidence 3j\1S1 审计证据 wK?vPS
r>o63Q: Obtain sufficient, appropriate audit evidence 3B84^>U< 获取足够、适当的审计证据 Qk:Y2mL o,_?^'@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e
9;~P} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 gt@m?w( uG,5BV .M The audit of specific items f|\onHI)> 审计的具体项目 f&Gt| KrQ1GepJ Receivables: confirmation =ALTUV3/q 应收帐款:确认 <g$~1fa hb}+A=A=+ Inventory: counting, cut-off, confirmation of inventory held by third parties aDU<wxnSvO 存货:数量,减值,第三方持有存货的确认 =vX/{C ~"nxE Payables: supplier statement reconciliation, confirmation N sXHO 应付帐款:供应商的申明一致,确认 A1O'|7X ]n6#VTz* Bank and cash: bank confirmation =l+yA>t| 银行存款和现金:银行的确认 Y3Yz)T}UkS _852H$H\ Auditing sampling JMC. w! 审计抽样 4h|c<-`>t ;r<^a6B 5.Review
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$jWo@ 复核 6^]+[q}3 EJMM9(DQ7 Subsequent events 8A##\j) 随后发生的事件 %)1y AdG
8 h9}+l 9jM}~XvV ssfr}fzH >qnko9 V Going concern 0X6YdW _2X 持续关注 xF!,IKlBBp Z^3
rLCa Management representations >g1~CEMN# 与管理层的交涉沟通 01t1Z}!y +$ 'Zf0U Audit finalization and the final review: unadjusted differences hOjk3
k 审核定稿和最后审查:未经调整的差异 ZMQZs~;~d u^^[Q2LDU} f%][}NN)Xr 6. Reporting glO ^yZ s 报告 ~Y^+M* 学会计论坛bbs.xuekuaiji.com Ni9/}bb
Appendix 1m4$ p2j 附录 5-:?&|JK; Audit procedure -_=nDH 审计程序 R0KPZv-