1. Assurance engagements and external audit
保证约定和外部审计 ATWa/"l(H- eMLcmZJR Materiality, true and fair presentation, reasonable assurance }0C v J4 物质性,真实公平的描述,合理的保证 \>tx:;D3 0m,q
3 Appointment, removal and resignation of auditors aF{1V\e 审计人员的的任命、免职和辞职 Y6`^E O'{g{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d}2(G2z^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (j-_iOQ]i+ p4@0[z' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pupt__NZ)n 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 G-TD9OgZ 3ESrd"W= Engagement letter _/J`v`}G 约定书(委托书) F@b=S0}K Q0%s|8Jc 2. Planning and risk assessment :rU,7`sE/ 规划和风险评估 L%<DLe^P`l =u`tlN5pOT General principles B"rO 一般原则 !-m 'diE o;u~Yg Plan and perform audits with an attitude of professional skepticism "vfpG7CG 持专业的怀疑态度计划和执行审计工作 61}eB/;7 iB}*<~`.Eg Audit risks = inherent risk ×control risk ×detection risk } "&Ye 审计风险=内在风险×控制风险×检查风险 B2Kh~Xd 6lL^/$] Risk-based approach 0 _N.s5~N 基于风险的办法 -'
=?Hs. ; Kh!OBZFo Understanding the entity and knowledge of the business ><qA+/4]_ 了解商业的实质和知识 hGcu(kAC, m7u" awM^ Assessing the risks of material misstatement and fraud oS~;>]W 评估材料错报和舞弊的风险 j XYr&F /z)Nz2W Materiality (level), tolerable error ? ph>:M 重要性(级别),可容忍误差 mRy0zN>? v\+`n^= Analytical procedures 8H,k0~D 分析程序 8v)iOPmDC vwzElZ{C:v Planning an audit |_hIl(6F5N 规划审计工作 M[C)b\ %Iiu#- 'B Audit documentation: working papers |
'j,|^< 审计文件:工作底稿
V@nZ_. Q)=2%X The work of others C%|m[,Gx 其他机构的文件 m%b#B>J,n qYQ
vjp Rely on the work of experts @}s EP&$ 依靠专家的工作 2$'bOo =y=MljEX Rely on the work of internal audit z0UtKE^b 依靠内部审计工作 ByacSN 5n[''#D 3. Internal control #8$"84&N. 内部控制 Z FX6iAxd eCiI=HcW; The evaluation of internal control systems V{fG~19
对内部控制系统的评估 $EL:Jx2< \}!/z]u
Tests of control oPVt
qQ 控制测试 _
j*a5fsPU h@TP= Substantive procedures (time, nature, extent) {&a6<y#- 实质性程序(时间,性质,程度) 7.]H9 T:" .{h-i Transaction cycles: revenue, purchases, inventory, etc. ff]fN:}V 交易周期:收入,采购,库存等。 '.jYu7
@)wsHW%cjz u'^kpr`y 4.Audit evidence F:~@
e( 审计证据 S|fb
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9t#~ Obtain sufficient, appropriate audit evidence nX\mCO4
T 获取足够、适当的审计证据 mW~*GD~r +|TXKhm{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]<K"`q2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pK ^$^*# HA[7)T N1E The audit of specific items 50`|#zF^# 审计的具体项目 %j2$ ezud t*)!BZ Receivables: confirmation =MvB9gx@r 应收帐款:确认 z|t2
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LnM$@ Inventory: counting, cut-off, confirmation of inventory held by third parties qj4jM7 存货:数量,减值,第三方持有存货的确认 B*9?mcP\ YI`BA`BQ8 Payables: supplier statement reconciliation, confirmation xo2jfz 应付帐款:供应商的申明一致,确认 cc8Q} +"1-W>HV Bank and cash: bank confirmation ah,"c9YX 银行存款和现金:银行的确认 @(0O9L
F ~SmFDg$/m Auditing sampling Ktu~%
)k% 审计抽样 )[u'LgVN/L :F9Oj1lM
% 5.Review
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O<M1uE 复核 @}Q!K* qJ .XI Subsequent events KzJJ@D*4M] 随后发生的事件 i52JY&N EB@rIvUi, FGhnK' *_P'> V#p g)!q4
-q Going concern ))nTd= 持续关注 !}5rd\ :DeJnE Management representations y7R=zkd
C9 与管理层的交涉沟通 !Rgj'{ 4eF{Y^ Audit finalization and the final review: unadjusted differences
FsQoQ#* 审核定稿和最后审查:未经调整的差异 )."dqq^ q VDxF%!h( B79
~-,Yh 6. Reporting <_]W1V:0 报告 ]h=5d09z 学会计论坛bbs.xuekuaiji.com $~VIx% h Appendix a 7=lZZ
? 附录 ;lSsy Audit procedure
)eqF21\ 审计程序
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