1. Assurance engagements and external audit
保证约定和外部审计 Mu/hTTiNx lD6PKZ\RIj Materiality, true and fair presentation, reasonable assurance %:yVjb,Yf 物质性,真实公平的描述,合理的保证 `2,F!kCt HleMzykF Appointment, removal and resignation of auditors :|\)=4 审计人员的的任命、免职和辞职 ][B>`gC- T[%@B" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J=Hyoz+9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 li9>zjz S=qx,<J
39 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RKb ( 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 `gz/?q
V=)' CCi{ Engagement letter 7uq^TO>9f 约定书(委托书) I\@`AU V11XI<V 2. Planning and risk assessment zXML<?w 规划和风险评估 8K2=WYN `u$lSGl General principles cBQ+`DXn5c 一般原则 '1rO&F b=XHE1^rM Plan and perform audits with an attitude of professional skepticism 0N):8`dY 持专业的怀疑态度计划和执行审计工作 I8VCR8q Lc_cB` Audit risks = inherent risk ×control risk ×detection risk 1"~$(@oxG 审计风险=内在风险×控制风险×检查风险 f7I!o,/ 30{WGc@l# Risk-based approach Y7<(_p7 基于风险的办法 b)7v-1N -YY@[5x?u Understanding the entity and knowledge of the business gmN$}Gy} 了解商业的实质和知识 4DsHUc6 qkBCI,X_Y Assessing the risks of material misstatement and fraud #7=- zda5 评估材料错报和舞弊的风险
b{}ao ;nAI;Qw L Materiality (level), tolerable error 1@xdzKua1 重要性(级别),可容忍误差 _*CbtQb5 $y,tR.5.)[ Analytical procedures ;@H:+R+( 分析程序 S#nW )=
HM &"2c Planning an audit Kon|TeC>d 规划审计工作 g9gi7.'0 q,>4#J[2;s Audit documentation: working papers =)nJ'}x 审计文件:工作底稿 IGF25-7B hkx (r5o The work of others ]|_+lik# 其他机构的文件 Y=Om0=v a;=IOQ Rely on the work of experts i9D<jkc 依靠专家的工作 ,PeE'$q "x
O+ Rely on the work of internal audit T l8`3`e 依靠内部审计工作 F
h+g@ u6 lPw`KW 3. Internal control xc,Wm/[
内部控制 {!^0j{T AA0\C_W0p The evaluation of internal control systems ]E^)d|_ 对内部控制系统的评估 ,O_
iSohS vGwpDu\RgX Tests of control s&1}^'| 控制测试 fT{%zJU e?+&2zMq Substantive procedures (time, nature, extent) =s&ycc;-5} 实质性程序(时间,性质,程度) VcLzv{ ;*cCaB0u Transaction cycles: revenue, purchases, inventory, etc. jmF)iDvjuZ 交易周期:收入,采购,库存等。 >1$Vh=\OI D+y?KihE #U.6HBuQa 4.Audit evidence 'oF
XNO 审计证据 pj Md Mb-AzGsV Obtain sufficient, appropriate audit evidence -Eoq#ULvR 获取足够、适当的审计证据 +asO4'r eU\XAN#@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %:Z_~7ZR 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [DvQk?,t pO)5NbU The audit of specific items " -S@R=bi 审计的具体项目 J~AmRo0!k 6eb~Z6n&? Receivables: confirmation a#a n+JY3 应收帐款:确认 ~l]g4iEp O]KQ]zN Inventory: counting, cut-off, confirmation of inventory held by third parties Qh+zs^-? 存货:数量,减值,第三方持有存货的确认 0+/ew8~$ k:URP`w[X= Payables: supplier statement reconciliation, confirmation j<)`|?@e( 应付帐款:供应商的申明一致,确认 ~-#Jcw$+n= %DM0Z8P$B- Bank and cash: bank confirmation >4J(\'}m| 银行存款和现金:银行的确认
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Auditing sampling gv1y%(`|n( 审计抽样 KbMan~Pb6 AWd,qldv 5.Review
Y|buQQ| 复核 Re*_Dt=r |,tKw4 Subsequent events a%5/Oc
[[ 随后发生的事件 Z1.v%"/( bnJ4Edy nd&i9 l Yr[&*>S hii#kB2 Going concern ;vy<!@Y;8 持续关注 XSGBC
:U)l g.\%jDM Management representations z\$( @:{A 与管理层的交涉沟通 )iFXa<5h ja6V*CWb Audit finalization and the final review: unadjusted differences W}#n.c4+ 审核定稿和最后审查:未经调整的差异 MaPI<kYQv u:^sEk"Lk' ^PUB~P/ 6. Reporting _fSBb< 报告 ]r
'D 学会计论坛bbs.xuekuaiji.com uW2 q\ Appendix [s{[
.0P]+ 附录 ;]@Pm<f Audit procedure r AE5.Q!u 审计程序 VfozqUf