1. Assurance engagements and external audit
保证约定和外部审计 47"ERfP ?K7m:Dx Materiality, true and fair presentation, reasonable assurance
3\FiQ/? 物质性,真实公平的描述,合理的保证 l_LfV ON a%f5dj+ Appointment, removal and resignation of auditors S8" h9| 审计人员的的任命、免职和辞职 P%smX`v 5I{YsM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _OT kv6;4n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uH]n/Kv1, &adKK
YN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #]I:}Q51 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 Y3[< 8k+Ctk Engagement letter Tk/K7h^ 约定书(委托书) _y`'T;~OY `c{
i+ 2. Planning and risk assessment 8(%iYs$ 规划和风险评估 F1?@tcr' $,icKa General principles =#1iio&
一般原则 Lm'Ony^F +98~OInySZ Plan and perform audits with an attitude of professional skepticism \J0gzi. 持专业的怀疑态度计划和执行审计工作 <"CG%RGP yA(H=L-=!1 Audit risks = inherent risk ×control risk ×detection risk ~9]tt\jN*Y 审计风险=内在风险×控制风险×检查风险 9n!3yZVSe @8@cpm Risk-based approach qX:54$t 基于风险的办法 oHu0] XA W;IvR Understanding the entity and knowledge of the business kvSSz%R~ 了解商业的实质和知识 n?aogdK$V ?{cF'RB. Assessing the risks of material misstatement and fraud 2c!
?!:s 评估材料错报和舞弊的风险 sBF}j.b ^`=Z=C$fj Materiality (level), tolerable error )R{4"&&2 重要性(级别),可容忍误差 IcPIOCmOc |!I# T Analytical procedures :?jOts>uP 分析程序 X"8Jk4y ]=q?=%H Planning an audit yBauK-7*c 规划审计工作 kYxn5+~ )e9(&y*o Audit documentation: working papers v"_hWJ) 审计文件:工作底稿 5`6@CRef d'^jekh The work of others 3j<]
W 其他机构的文件 `6lc] r athU Rely on the work of experts X,x{! 依靠专家的工作 wp.<}=|u ,+,""t Rely on the work of internal audit FL0(q>$*8 依靠内部审计工作 O>|Q Zd Y'bDEdeT 3. Internal control ThwE1M 内部控制 A(Ugam~} eNu`\ The evaluation of internal control systems Gnj|y?' 对内部控制系统的评估 @(Ou;Uy rt!5Tl+v Tests of control |53Zg"! 控制测试 ./[%%" '(&.[Pk:" Substantive procedures (time, nature, extent) mm\J]Cc` 实质性程序(时间,性质,程度) 5cgDHs U $X"W' Transaction cycles: revenue, purchases, inventory, etc. DDc?GY: 交易周期:收入,采购,库存等。 z930Wi{@ 8>6+]]O bb+-R_3Kd 4.Audit evidence y&-j NOKLM 审计证据 #{UM4~|: MPT*[&\- Obtain sufficient, appropriate audit evidence ggJn oL 获取足够、适当的审计证据 a0CmCv2# I
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% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
:=T+sT~ 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 )g9Zw_3 { >bw:^F The audit of specific items k[gO>UGB; 审计的具体项目 +VI2i~ M7fw/i Receivables: confirmation +P6q
wh\v 应收帐款:确认 ^4_. 5~( R4]t D| Inventory: counting, cut-off, confirmation of inventory held by third parties bh3}[O,L
A 存货:数量,减值,第三方持有存货的确认 )
(_}60 arrNx|y Payables: supplier statement reconciliation, confirmation kDS4 t?Ig 应付帐款:供应商的申明一致,确认 "qIO
,\3T $cSrT)u: Bank and cash: bank confirmation Zh6bUxr 银行存款和现金:银行的确认 MU<Y,4/k uqXvN'Jr Auditing sampling ]xCJ3.9 审计抽样 !WR(H&uBr\ B'lWs; 5.Review
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t 复核 5 nkx8JJ jY('?3 Subsequent events cX>
a>U 随后发生的事件 V ;
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;Xh{3[vO ?nn`ud?f Going concern rr>QG<i;G 持续关注 jr|(K*; X|TEeE c[L Management representations w9rwuk 与管理层的交涉沟通 GvF8S MO[x .{1G"(z Audit finalization and the final review: unadjusted differences 2E33m*C2 审核定稿和最后审查:未经调整的差异 &Gp@,t >XcbNZV n#uH^@#0 6. Reporting n (7m 报告 J;W(}"cFq 学会计论坛bbs.xuekuaiji.com gbsRf&4h Appendix !
@{rkp 附录 ng0IRJ:3 Audit procedure w17\ \[ 审计程序
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