1. Assurance engagements and external audit
保证约定和外部审计 qz95) !Ah v07SI Materiality, true and fair presentation, reasonable assurance HAwdu1$8 物质性,真实公平的描述,合理的保证 zncKd{Q\tP TXdo,DPv7 Appointment, removal and resignation of auditors >e>%AMzo[ 审计人员的的任命、免职和辞职 0Xb,ne
7 5:|9pe) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion R#HVrzOO|T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]n}aePl}oU z;DNl#|!L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wz%H?m:g# 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 KT[ZOtu ,R.rxoO Engagement letter (@m/j2z 约定书(委托书) r3qKT GXG 7P,p, 2. Planning and risk assessment ml@;ngmp. 规划和风险评估 1_WP\@O o%7-<
\qS General principles
pu~b\&^G 一般原则 't6l@_x ncqAof(/ Plan and perform audits with an attitude of professional skepticism bgLa`8 持专业的怀疑态度计划和执行审计工作 DL`8qJ'mJs \HXq~Y Audit risks = inherent risk ×control risk ×detection risk JkhW LQ>o 审计风险=内在风险×控制风险×检查风险 7r&lW<:> =^1jVaAL Risk-based approach OClG dFJ| 基于风险的办法 Qk? WX
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]VL} eHZ Understanding the entity and knowledge of the business nrHC;R.nE 了解商业的实质和知识 Unvl~lm6 9 ,:#Q<UM Assessing the risks of material misstatement and fraud `JO>g=,4 评估材料错报和舞弊的风险 tn#cVB3 "AU.Eh"-1 Materiality (level), tolerable error rY6x):sC 重要性(级别),可容忍误差 v4<W57oH 4GbfA
.u Analytical procedures )$RV) 分析程序 To}eJ$8*5 /78]u^SW Planning an audit yX4Vv{g 规划审计工作 fcxg6W' E*O($tS Audit documentation: working papers eZEk$W% 审计文件:工作底稿 8tQ;N' "MU-&** The work of others 10fxK 其他机构的文件 h;,1BpbM C7ug\_,s Rely on the work of experts rCwE$5
b 依靠专家的工作 .<zKBv >MJ#|vO Rely on the work of internal audit OHi.5 ( 依靠内部审计工作 5mQ@&E~#W M^[;{p2uZ 3. Internal control S=ZZ[E_~S 内部控制 9j|v
D ]f#s`.A~ The evaluation of internal control systems \o}T0YX 对内部控制系统的评估 E{EO9EI pd:7K'yaw Tests of control QuqznYSY{ 控制测试 )O" E#% tBbOxM m0 Substantive procedures (time, nature, extent) @Wc5r# 实质性程序(时间,性质,程度) N]w_9p~=1 kh9'W<tE Transaction cycles: revenue, purchases, inventory, etc. n74\{`8]o 交易周期:收入,采购,库存等。 5afD;0D5TI Vf;&z$D{r =nHKTB> 4.Audit evidence i+h*<){X 审计证据 lhKn&U K_;vqi^1^& Obtain sufficient, appropriate audit evidence (oi:lC@h* 获取足够、适当的审计证据 ?>Sv_0 _8a;5hS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :ZM9lBY h 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 ID43s9 EY )2, The audit of specific items T9
/;$6s* 审计的具体项目 q2*A'C
HEBeJ2w Receivables: confirmation ^1najUpQ_n 应收帐款:确认 k5I;Y:~` 1Ng+mT Inventory: counting, cut-off, confirmation of inventory held by third parties ~Jk&!IE2 存货:数量,减值,第三方持有存货的确认 h+}BtKA "E(i< Payables: supplier statement reconciliation, confirmation jc&k-d>=G 应付帐款:供应商的申明一致,确认 T&lgWOls )O]6dd Bank and cash: bank confirmation ]xQv\u 银行存款和现金:银行的确认 o]4]fLQ Bn7uKa{P Auditing sampling rP:g
`?*V 审计抽样 :j]1wp+ h^SWb91"G 5.Review
@|\9<S 复核 &"^F;z/ ,X.[37 Subsequent events V`y^m@U! 随后发生的事件 &
Q3Fgj Am<5J,<uy Co1d44Q }|.<EkA We
f%f]u Going concern J!2Z9<q5 持续关注 1Cw]
~jh 2!{D~Gfl= Management representations yp#!$+a} 与管理层的交涉沟通 (xHmucmwp {y9G
" Audit finalization and the final review: unadjusted differences +>"s)R43 审核定稿和最后审查:未经调整的差异 'X;cgAq8( >Uw:cq :C:6bDQ 6. Reporting
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A7%d Appendix P_(8+)ud- 附录 {DRk{>K, Audit procedure YzESVTh 审计程序 QTy=VLk43