1. Assurance engagements and external audit
保证约定和外部审计 t {1 [Ip Bi;a~qE Materiality, true and fair presentation, reasonable assurance u SI@Cjp 物质性,真实公平的描述,合理的保证 t 3N}): 1; kMbl] Appointment, removal and resignation of auditors ??B!UXi4R 审计人员的的任命、免职和辞职 UE5,Ml~X 5CcX'*P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion w0nbL^f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 19(x$=: Z-ci[Zv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6r
mx{Bt 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 r|ZB3L|7 BcpbS%S
Engagement letter wDoCc: 约定书(委托书) ]<YS7.pT WdS1v% 2. Planning and risk assessment iNi1+sm 规划和风险评估 ?P|z,n{ (>u1O V General principles oF+yh!~mM 一般原则 Z)~
?foe' 9'~qA(=.? Plan and perform audits with an attitude of professional skepticism Rl0"9D87z 持专业的怀疑态度计划和执行审计工作 Uv.Xw} q TBJ?8W( Audit risks = inherent risk ×control risk ×detection risk @VOegf+N 审计风险=内在风险×控制风险×检查风险 5"3`ss<m yyu -y0_ Risk-based approach $U7/w?gc' 基于风险的办法 2<n18-|OQ =bJ$>Djp Understanding the entity and knowledge of the business Si
~wig2 了解商业的实质和知识 ^9hc`.5N&? Zp_j\B Assessing the risks of material misstatement and fraud qA!4\v={ 评估材料错报和舞弊的风险 : Gi8Jo 4%qmwt*p Materiality (level), tolerable error 3HP
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a 重要性(级别),可容忍误差 af6<w.i CpX[8>&osD Analytical procedures B/lIn'= 分析程序 $(0<T<\ 7u^wO< Planning an audit
&``nD 规划审计工作 e'G3\h}# `hG`}G|^ Audit documentation: working papers
}lPWA/ 审计文件:工作底稿 F+R1}5-3cl /i@.Xg@:
The work of others |mWSS'7fI 其他机构的文件 *1b0IQ$g RDQ]_wsyKG Rely on the work of experts \J?&XaO= 依靠专家的工作 6-?/kY 6 75
R4[C6T Rely on the work of internal audit 5"U5^6:T 依靠内部审计工作 }mZCQJ#` !(
Y|Vm' 3. Internal control c; .y 内部控制 U$a)lcJd CP"5E?dcK The evaluation of internal control systems qa~ju\jm. 对内部控制系统的评估 oliVaavj k"BM1-f Tests of control ^56D)
A= 控制测试 p.4Sgeh# j/T@-7^0 Substantive procedures (time, nature, extent) ]+qd|}^ 实质性程序(时间,性质,程度) H|?r_Ns 5$Kv%U Transaction cycles: revenue, purchases, inventory, etc. 3~WI3ZIR 交易周期:收入,采购,库存等。 \KpJIHkBRy %O(W;O vft7-|8T 4.Audit evidence '5T:*Yh 审计证据 +ZE"pA^C Te)%L*X Obtain sufficient, appropriate audit evidence r_']; 获取足够、适当的审计证据 'S
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V10$5 i+I.>L/S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sKiy1Ww 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 g;o5m
} n~w[ajC/ The audit of specific items (
l2n%LL]* 审计的具体项目 +['1~5 2"Unk\Y Receivables: confirmation |z}VP-L 应收帐款:确认 j9Z1=z ] 4*E: Inventory: counting, cut-off, confirmation of inventory held by third parties )
AGE"M3X 存货:数量,减值,第三方持有存货的确认 KV{ 5PpS/I:on Payables: supplier statement reconciliation, confirmation %_5?/H@%3z 应付帐款:供应商的申明一致,确认 Lq@uwiq! 3dtL[aVwY Bank and cash: bank confirmation 5wvh
@Sc\ 银行存款和现金:银行的确认 XL1x8IB cZ.p Auditing sampling %3HF_DNOY= 审计抽样 =7~;*Ts Je'%EJ 5.Review
g6SZ4WV 复核 a*_"
nI&lr /W}"/W9 Subsequent events ~ me/ve 随后发生的事件 h2+"e# _ j{ri]?p Z y6kA\q ldaT:
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a(`"qS Going concern 4*q6#=G 持续关注 #N97 YcSPU( Management representations +-hfl/$ 与管理层的交涉沟通 ;Q5o38( KC<K*UHPAH Audit finalization and the final review: unadjusted differences 01%0u8U 审核定稿和最后审查:未经调整的差异 U:aaa O `>u70 =}+xD|T 6. Reporting `P;3,@
e 报告 b^P\Kky 学会计论坛bbs.xuekuaiji.com @_#]
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Appendix gPpk0LZi 附录 Y1DbBDk Audit procedure 7zNfq.Ni~ 审计程序 }qhND-9#@