1. Assurance engagements and external audit
保证约定和外部审计 B \[ P/AC yPuT%H&i Materiality, true and fair presentation, reasonable assurance E[e '' 物质性,真实公平的描述,合理的保证 -_A0<A . z`{Ld9W Appointment, removal and resignation of auditors ~
dmyS?Or 审计人员的的任命、免职和辞职 Rz%+E0 L# (o(4g2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion OSsdB%bIu` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $FCLo8/= `"/@LUso Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pm
V:J9 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 +=;F vb %'@&j2j> Engagement letter $40tA
es9 约定书(委托书) uiO8F*,!&r
,9 2. Planning and risk assessment
;-U:t4 规划和风险评估 F8/4PB8- :8
\z 0 General principles ={8ClUV# 一般原则 '6[0NuB JAc-5e4 Plan and perform audits with an attitude of professional skepticism :C>slxY 持专业的怀疑态度计划和执行审计工作 lHr?sMt B!rY\ ?W Audit risks = inherent risk ×control risk ×detection risk zjB8~ku# 审计风险=内在风险×控制风险×检查风险 i>>_S&!9p 62a{Ggs{ Risk-based approach JtvAi\52$ 基于风险的办法 O,XVA YzsHec Understanding the entity and knowledge of the business 9boNB"h]T 了解商业的实质和知识 M>8#is(pV ,Cde5A{K Assessing the risks of material misstatement and fraud I`zn#U' 评估材料错报和舞弊的风险 !V#(g ./W Ws.F=kS>h Materiality (level), tolerable error :J}L| `U9 重要性(级别),可容忍误差 YG!~v~sV pz#oRuujY Analytical procedures B]0`b1t 分析程序 [y64%|m !&?(ty^F Planning an audit r1JKTuuo 规划审计工作 FdzsWm NKh"x&R Audit documentation: working papers Ftu4 V*lD 审计文件:工作底稿 {3@/@jO? K'Bq@6@C g The work of others 7;0^r#:87# 其他机构的文件 ~Wf&$p<| Z^>{bW Rely on the work of experts ,o*x\jrGw 依靠专家的工作 F@)wi0 pma'C\b> Rely on the work of internal audit 349W0>eOT 依靠内部审计工作 M&:[3u- ggXg4~WL 3. Internal control m ['UV2 内部控制 '%l<33*
5@F1E8T The evaluation of internal control systems C`%
cPl 对内部控制系统的评估 {D 9m//x O#sDZ.EL Tests of control edx-R-Dc-1 控制测试 pa`"f&JO q`{crY30 Substantive procedures (time, nature, extent) mi`!'If0) 实质性程序(时间,性质,程度) ofC=S$wX 294
0M4 Transaction cycles: revenue, purchases, inventory, etc. 4&Y{kNF 交易周期:收入,采购,库存等。 Akb#1Ww4 BRi\&&<4 /YKg.DA| 4.Audit evidence i<m 1^a#C' 审计证据 ~Uz,%zU#3 [:&4 Tp*C Obtain sufficient, appropriate audit evidence /2Y t\=S= 获取足够、适当的审计证据 jO &sS? DZ<q)EpC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \L($;8`\ 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 /xUTm=w7u D
C{l.a. The audit of specific items :*4b,P 审计的具体项目 *I:^g +fBbW::R^ Receivables: confirmation g\[?U9qN 应收帐款:确认 w@ALl#z;} z/dpnGX Inventory: counting, cut-off, confirmation of inventory held by third parties LZG?M|(6D 存货:数量,减值,第三方持有存货的确认 1MkQ$v7m Zi<Y?Vm/,O Payables: supplier statement reconciliation, confirmation x|g>Zd/n 应付帐款:供应商的申明一致,确认 C2OBgM+
__dSEOGoe Bank and cash: bank confirmation HRS^91aK 银行存款和现金:银行的确认 }TI"j{(QJ efW< Auditing sampling f*)8bZDD 审计抽样 6jyS]($q &Azfpv 5.Review
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. 复核 k]K][[s` us%dw& Subsequent events MKMWHGN 随后发生的事件 0&XdCoIe 6AD#x7drj 9f1,E98w_ _
`5?/\7 %xv } Going concern Q"rQVO 持续关注 *|n-Hr vo<'7, Management representations b/"&E'5-`\ 与管理层的交涉沟通 36iDiT_ <~s{&cL!%# Audit finalization and the final review: unadjusted differences moz*=a 审核定稿和最后审查:未经调整的差异 T)4pLN
E r Z)?uqa t*J*?Ma 6. Reporting b{4@~>i 报告 G)5R
iRcs 学会计论坛bbs.xuekuaiji.com IP<]a5 Appendix p8gm= 附录 X$mCn#8m Audit procedure ,
cj531. 审计程序 9=RfGx