1. Assurance engagements and external audit
保证约定和外部审计 EO&ACG 1 j12Qn@] Materiality, true and fair presentation, reasonable assurance &U~r}= 物质性,真实公平的描述,合理的保证 uT} TSwgp T#n1@FgC Appointment, removal and resignation of auditors K` ,d$ 审计人员的的任命、免职和辞职 NceB'YG| X^D9)kel Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Dsj|~J3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I26gGp dBMe`hM) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;(Xe
@OtW 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
.W : 9V;$v Engagement letter ;:4P'FWm^ 约定书(委托书) Nr24[e
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; 2. Planning and risk assessment \`/E
!ub 规划和风险评估 E,LYS"%_ ZJ9Jf2 c General principles e:J'&r& 1 一般原则 !p,hy` nF<y7XkO Plan and perform audits with an attitude of professional skepticism % R|"Afa= 持专业的怀疑态度计划和执行审计工作 ^+as\ \$'m^tVU Audit risks = inherent risk ×control risk ×detection risk #<wpSs 审计风险=内在风险×控制风险×检查风险 |jk-@ Z* 8b(1ut{ Risk-based approach '}Wu3X 基于风险的办法 P-+M,>vNy[ )@,
90Vhh Understanding the entity and knowledge of the business t@(9ga( 了解商业的实质和知识 x_<bK$OU o8'Mks Assessing the risks of material misstatement and fraud 4Oy.,MDQP 评估材料错报和舞弊的风险 =zm0w~']E! {jhmp\PN Materiality (level), tolerable error ~`2&'8 重要性(级别),可容忍误差 #*$_S@ #P%1{l5m Analytical procedures ?+n&hHRg 分析程序 `z}vONXpAX wb6 L?t Planning an audit @VC .> 规划审计工作 *:\:5*SY F#
1 Kk#t Audit documentation: working papers dK}WM46$ 审计文件:工作底稿 /o
~qC<7 ]3t1=+ The work of others v7;J%9=0D` 其他机构的文件 )'[x)q #zS1Zf^KP Rely on the work of experts pw,O"6J* 依靠专家的工作 :8^M5} =.36y9Mfo Rely on the work of internal audit o_Jn_3= 依靠内部审计工作 r$GPYyHK ;&Bna#~B 3. Internal control B;Xoa, 内部控制 &yxNvyA[u "1XXE3^^ The evaluation of internal control systems [1{S
Y=) 对内部控制系统的评估 y
o\N[h7 <<=e9Lh Tests of control zoZ<)x=; 控制测试 ,VNi_.W0 Oj4v#GK] Substantive procedures (time, nature, extent) jR{- 实质性程序(时间,性质,程度) JEW
L) yoBgr7gS Transaction cycles: revenue, purchases, inventory, etc. ;,1=zhKU. 交易周期:收入,采购,库存等。 b?_e+:\UV BBHK }p~OCW! 4.Audit evidence $hkq>i \ 审计证据 0QMTIAW6h z Yw;q3" Obtain sufficient, appropriate audit evidence -S"5{ N73 获取足够、适当的审计证据 @#RuSc }]AT _bh, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations LHh5 v"zjG 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 {<qF }i:V o#qH2)tb The audit of specific items KH7VR^;mk 审计的具体项目 {?E<](+0 9-0<*)"b> Receivables: confirmation %*wzO9w4
应收帐款:确认 &V'519vmoZ 'E4AV58. Inventory: counting, cut-off, confirmation of inventory held by third parties Btj#EoSI_ 存货:数量,减值,第三方持有存货的确认 2w+U$6e C qG<7hr@x] Payables: supplier statement reconciliation, confirmation ,7GWB:Sk 应付帐款:供应商的申明一致,确认 wV(AT$ $
+;+:K Bank and cash: bank confirmation N]NF\7( 银行存款和现金:银行的确认 *LANGQ"2(i 96d~~2p Auditing sampling HcRa`Sfc]/ 审计抽样 Nln`fE/Ht ~9GOk;{~& 5.Review
~q)u(WC| 复核 JB3 "EFv q\%cFB} Subsequent events {7*>Cv} 随后发生的事件 E<tK4?i" e}'gvm vw2`:]Q+ '+j<n[JLC 'JieIKu Going concern VYZU eh 持续关注 H~noJIw# eG5Y+iL-V Management representations #B8*gFZB 与管理层的交涉沟通 ~ 3^='o T
*?s@$)m4 Audit finalization and the final review: unadjusted differences )p<WDiX1!e 审核定稿和最后审查:未经调整的差异 a5@z:i F]UQuOR) -w1@!Sdd 6. Reporting ]1D%zKY%$Z 报告 (D<(6?
学会计论坛bbs.xuekuaiji.com `ltN,?/ Appendix `lO(s%HC 附录 7tNc=,x} Audit procedure !*aPEf270 审计程序 rYY$wA@