1. Assurance engagements and external audit
保证约定和外部审计 [TX5O\g![ PVX23y; Materiality, true and fair presentation, reasonable assurance >kG: MJj 物质性,真实公平的描述,合理的保证 .?;"iv+ {%XDr,myd Appointment, removal and resignation of auditors :DR}lOi` 审计人员的的任命、免职和辞职 p|VgtQ/)% SD=9fh0l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +BkmI\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KU)~p"0[6] hT[w" &3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <hmRr 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 c_)lTI4 W,p?}KiO
T Engagement letter ljw>[wNv 约定书(委托书) W5zlU2 nZ~J&QK- 2. Planning and risk assessment -aF\
u[b 规划和风险评估 `T~~yM)q ewp&QH4 General principles h-=lZ~W~ 一般原则 I9E]zoj8
0v'FE35~s Plan and perform audits with an attitude of professional skepticism V]0~BV 持专业的怀疑态度计划和执行审计工作 9zD^4j7 GHR,KB7 xM Audit risks = inherent risk ×control risk ×detection risk SKrkB~%z 审计风险=内在风险×控制风险×检查风险 U8icP+Y i9quP"
<9 Risk-based approach <jHo2U8/"s 基于风险的办法 }^}ep2^ Tq`rc"&7u Understanding the entity and knowledge of the business LGF5yRk 了解商业的实质和知识 _S;Fs|p_ "[p-Iy1 Assessing the risks of material misstatement and fraud tP]-u3 评估材料错报和舞弊的风险 "I)`gy& pZO`18z Materiality (level), tolerable error = ,^eQZR: 重要性(级别),可容忍误差 y%=t((.Z c(G;O)ikS Analytical procedures `w/`qG:dK 分析程序 MNZD-[ |XoW
Z,K Planning an audit 89X`U)Ws 规划审计工作 s'^"s_j
t+@UC+aW Audit documentation: working papers 92)e/t iP 审计文件:工作底稿 cR"?EQ] `N lgaE2`0 [3 The work of others ]Y@B= 5e/ 其他机构的文件 E4dN,^_ F! IW-lC{hK Rely on the work of experts c2d=dGP>~f 依靠专家的工作 [
#1<W`95 y:+4-1 Rely on the work of internal audit =TG[isC/F9 依靠内部审计工作 hRKA,u/G /1R` E9 3. Internal control "~^#{q 内部控制 v6q oH)n ^-GzWT The evaluation of internal control systems
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\V64 对内部控制系统的评估 T\Ld)'fNv 8s#2Zv Tests of control }*s%|!{H 控制测试 380M&Guh eJ
O+MurO Substantive procedures (time, nature, extent) C!Oz'~l 实质性程序(时间,性质,程度) 0281"aO
jX8,y Transaction cycles: revenue, purchases, inventory, etc. cczV}m2) 交易周期:收入,采购,库存等。 xgV(0H}Mf HbXYinG% `$N()P 4.Audit evidence >;}q 审计证据 Nn]|#lLP Mp`2[S@$ Obtain sufficient, appropriate audit evidence dZ"w2ho 获取足够、适当的审计证据 TaI72"8 [c_o.`S_\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations MX\v2["FoV 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 WY 'QhieH <1(j&U The audit of specific items >GV= % 审计的具体项目 :$J4T;/{ fce~a\y0 Receivables: confirmation Gl@}b\TB 应收帐款:确认
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o+r-t Inventory: counting, cut-off, confirmation of inventory held by third parties qe{:9 存货:数量,减值,第三方持有存货的确认 PA_54a9/< /3pvq%i Payables: supplier statement reconciliation, confirmation ;H;c Sn5uL 应付帐款:供应商的申明一致,确认 e0; KmQjG ;('(Yn7~ Bank and cash: bank confirmation 9p{7x[ C 银行存款和现金:银行的确认
M~jV"OF= xYUC|c1Q9 Auditing sampling e[)oT
审计抽样 F&= X/ ap y#8
] 5.Review
`C +>PCO 复核 i,z^#b7JQ 8n
1<nS< Subsequent events ^vA"3Ixb! 随后发生的事件 +i0j3. d=v{3*a_4, S7Tc9"oqV @G&2Tbj[` Z>t,B%v Going concern Ga
M:/. 持续关注 ZP}NFh%,u 9nrmz>es|- Management representations MaS"V`NI 与管理层的交涉沟通 R$Or&:E ^ z +
NwGVk3 Audit finalization and the final review: unadjusted differences c> }f
y 审核定稿和最后审查:未经调整的差异 H0P:t(<Gt k=D}i\F8 cU 6. Reporting lcqpwSk 报告 9ER!K 学会计论坛bbs.xuekuaiji.com _a`J>~$ Appendix jMV9r-{*+ 附录 lCAD $Ia~ Audit procedure lK0pr 审计程序 lI*uF~ 'D