1. Assurance engagements and external audit
保证约定和外部审计 hrKeOwKHU |mH* I Materiality, true and fair presentation, reasonable assurance v`oilsrc 物质性,真实公平的描述,合理的保证 I%.nPOQ 8 g"/n95k< Appointment, removal and resignation of auditors 4pL'c@' 审计人员的的任命、免职和辞职 q?LOtN? o
vGi<" Sn7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &n1Vv_Lb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9y7hJib dz@+ jEV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %f;v$rsZ 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 gOg7:VPG .f$2-5q Engagement letter C
O6}D 约定书(委托书) W"%n5) q;9X8 _ 2. Planning and risk assessment - egTZW- 规划和风险评估 B*G]Dr)e BQfnoF General principles ;jgf,fbM 一般原则 wp~}1]g 4]1/{</B| Plan and perform audits with an attitude of professional skepticism KOg,V_(I 持专业的怀疑态度计划和执行审计工作 -9LvAV> <7y/)b@ Audit risks = inherent risk ×control risk ×detection risk gbMA-r:IC 审计风险=内在风险×控制风险×检查风险 <J d!`$ l'l&Zqd Risk-based approach }h1BAKg 基于风险的办法 mZU
L}[xf 7z$53z Understanding the entity and knowledge of the business pq0Z<b;2 了解商业的实质和知识 jW&*?6< 7B0`.E^~ Assessing the risks of material misstatement and fraud L/fXP@u 评估材料错报和舞弊的风险 qD%88c)g ;8#6da, Materiality (level), tolerable error N]yT/8 重要性(级别),可容忍误差 q2#Ebw%] 2+u+9 rW Analytical procedures h HHR]e5: 分析程序 4j;IyQDvM :#vA5kC Planning an audit DvhFCA}z 规划审计工作 f IV"U G9xl-ag+z Audit documentation: working papers ^%*qe5J 审计文件:工作底稿 A23K!a2u& Ip{hg,> The work of others 12i`82>;
其他机构的文件 <nJGJ5JJ F$>#P7ph\a Rely on the work of experts !l dE9 . 依靠专家的工作 )*%uG{h 4r;le5@ Rely on the work of internal audit iOm&(2/ 依靠内部审计工作 YQ+8lANC HpbwW=;V 3. Internal control X,@
nD@ 内部控制 At>e4t2@ /7B3z}rd The evaluation of internal control systems lLVD`) 对内部控制系统的评估 R;AcAJ; C=;}7g Tests of control #l>r9Z71 控制测试 v$` 3}<3- "viZ"/~6 Substantive procedures (time, nature, extent) 0F uj-q 实质性程序(时间,性质,程度) HziQ%QR oTk\r$4eb Transaction cycles: revenue, purchases, inventory, etc. FXk*zXn6 交易周期:收入,采购,库存等。 ^Zpz@T>m a%y*e+oM FM3.z)> 4.Audit evidence #U'}g * 审计证据 rG-x 3>b 860y9wzU Obtain sufficient, appropriate audit evidence s4 ,` 获取足够、适当的审计证据 ZLaht(`+ x15&U\U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xNY&*jI 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 @ #J2t# Q_/UC#I8 The audit of specific items DM6(8df( 审计的具体项目 9XUYy2{G 3#fg
2 Receivables: confirmation
]x1ba_ 应收帐款:确认 ='I2&I,) U0|wC,7" Inventory: counting, cut-off, confirmation of inventory held by third parties iMM9a;G+ 存货:数量,减值,第三方持有存货的确认 Mj0jpP<uf n%2c<@p# Payables: supplier statement reconciliation, confirmation $XyDw|z[ 应付帐款:供应商的申明一致,确认 5!i\S[: @B)5Ho Bank and cash: bank confirmation R74RJi& 银行存款和现金:银行的确认 M;g"rpM /.mx\_$ Auditing sampling 4M$"0}O;[h 审计抽样 3DjX0Dx/l CW@EQ3y0 5.Review
c8l\1ce?7 复核 s7`2ky()kz u<\Sf" fs Subsequent events N+UBXhh 随后发生的事件 GOCe&? w$qdV,s 7 Fyz1LOH[X j%S}
T)pX ;x)f;!e+ Going concern P` CQ)o 持续关注 nwJub$5 ],<pZ1V; Management representations )\e0L/K@ 与管理层的交涉沟通 uMFV^&ZF lR
ZuXo9< Audit finalization and the final review: unadjusted differences skLr6Cs| 审核定稿和最后审查:未经调整的差异 KWVl7Kw#e \!)1n[N (^|vN; 6. Reporting KjV1->r# 报告 cW{ Bsr
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qX Appendix CrGDo9JdvT 附录 p1s&
y0:d Audit procedure ;|vn;s/ 审计程序 r*Z p-}