1. Assurance engagements and external audit
保证约定和外部审计 ?L#SnnE ^nm!NL{z^ Materiality, true and fair presentation, reasonable assurance Z%n.:I<%ZV 物质性,真实公平的描述,合理的保证 J%[N- S~(VcC$K Appointment, removal and resignation of auditors O7CYpn4<7 审计人员的的任命、免职和辞职 BLH3$*,H 53&xTcv}x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?oDfI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z?_}+ FivaCNA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3{LvKe 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 /G{3p&9 NCM{OAjS5U Engagement letter B)cb}.N: 约定书(委托书) xY'YbHFz 2u;fT{( 2. Planning and risk assessment =$zr
t 规划和风险评估 <C`eZ}Qqv Gc!{%x General principles r`g;k&"a 一般原则 wG[l9)lz dvWlx]' Plan and perform audits with an attitude of professional skepticism <fxjj 持专业的怀疑态度计划和执行审计工作 .p0n\$r
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lL Audit risks = inherent risk ×control risk ×detection risk 3@ukkO) 审计风险=内在风险×控制风险×检查风险 ~t3?er& R [^=8k2 Risk-based approach gV44PI6h 基于风险的办法 ziGL4c0p g(r'Y#U Understanding the entity and knowledge of the business o%>n
u 了解商业的实质和知识 lz0]p .MPOUo/e Assessing the risks of material misstatement and fraud $I0a2Z=dP 评估材料错报和舞弊的风险 ]
G&\L~P ~HI0<;r=eL Materiality (level), tolerable error ZU@jtqq 重要性(级别),可容忍误差 C)^\?DH R#bV/7Ol Analytical procedures 3:Egqw 分析程序 5e8-?w%e 0 S8{VZpy Planning an audit (qONeLf% 规划审计工作 +hhbp'% cW/~4.v$ Audit documentation: working papers kV%y%l(6 审计文件:工作底稿 ct/THq ?gP/XjToMg The work of others oqo8{hrdHk 其他机构的文件 JJOs
L!@ c+XR Rely on the work of experts *<5lx[:4/x 依靠专家的工作 d}CMX$1 }33Au-%* Rely on the work of internal audit N5]68Fu'({ 依靠内部审计工作 ,qh
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kl1 3. Internal control r~a}B.pj 内部控制 *4
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w The evaluation of internal control systems S?WUSx*N 对内部控制系统的评估
*hgsS~ ~;a* Oxt Tests of control n!orM5=:O 控制测试 >%A=b}VS 3VgH*vAU} Substantive procedures (time, nature, extent) ~a)20 实质性程序(时间,性质,程度) -0){C|,6 ;yoq/ Transaction cycles: revenue, purchases, inventory, etc. L)"w-,zy 交易周期:收入,采购,库存等。 !}m8]& uB! P>v6 8u23@? 4.Audit evidence N.J:Qn`( 审计证据 j}M
pc;XOc ~.SU$ Obtain sufficient, appropriate audit evidence cv&hT.1 获取足够、适当的审计证据 F<1'M#bl #Z5~a9rO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |0Kt@AJY 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 $(hZw 16{;24 The audit of specific items @72G*u\Wz 审计的具体项目 UcIR0BYa I!%@|[ Ow Receivables: confirmation '?[msX"aqa 应收帐款:确认
eVJL|uI| A]slssE+ Inventory: counting, cut-off, confirmation of inventory held by third parties V6o,}o&- 存货:数量,减值,第三方持有存货的确认 (9h{6rc=I J#^M
Payables: supplier statement reconciliation, confirmation BW1O1zIh\ 应付帐款:供应商的申明一致,确认 hTqJDP"&F A-5%_M3\G Bank and cash: bank confirmation V!4E(sX 银行存款和现金:银行的确认 WocFID:b
q\G@Nn^ Auditing sampling .4-S|]/d, 审计抽样 zj}efv<e !
h;VdCCi# 5.Review
w-m2N-"=' 复核 @:8|tJu8b e;v
2`2z2 Subsequent events n+w>Qz' 随后发生的事件 r,\(Y@I o
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Going concern / ffWmb_4 持续关注 1,,: 4*) _t7A'`Dh] Management representations 'L7.a' 与管理层的交涉沟通 MDZb|1.AT #-O4x`W> Audit finalization and the final review: unadjusted differences TW$^]u~v 审核定稿和最后审查:未经调整的差异 q
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jnTT 6. Reporting Xb {y*', 报告 [o "@*kf 学会计论坛bbs.xuekuaiji.com F ry5v?22 Appendix
[DviN 附录 }#@LZ)]hK Audit procedure D[_2:8 审计程序 N_U
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