1. Assurance engagements and external audit
保证约定和外部审计 ?,vLRq. Y
[`+7w Materiality, true and fair presentation, reasonable assurance o^"+X7) 物质性,真实公平的描述,合理的保证 Ma^jy. +K4XMf Appointment, removal and resignation of auditors bwsKdh 审计人员的的任命、免职和辞职 E`IXBI AjVC{\Ik Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CY1WT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 cI=6zMB INg0[Lpc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uwNJM 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
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fM"!{7 s.2f'i+ Engagement letter /7AHd ; 约定书(委托书) sl' 4AK~\ gQ+]N*. 2. Planning and risk assessment VdHT3r 规划和风险评估 NdXHpq; I\@r~]+y General principles Ebnb-Lze, 一般原则 #"gt&t9Q -c`xeuzK' Plan and perform audits with an attitude of professional skepticism %F*9D3^h 持专业的怀疑态度计划和执行审计工作 mxv?PP ^)AECn Audit risks = inherent risk ×control risk ×detection risk dN{
At- 审计风险=内在风险×控制风险×检查风险 VE|:k:}; uF7vba$ Risk-based approach b;i*}4h! 基于风险的办法 5GsmBf$RUb q7B5#kb Understanding the entity and knowledge of the business /Ew()>Y 了解商业的实质和知识 xIM,0xM2 t>bzo6cj Assessing the risks of material misstatement and fraud iQG!-.aX 评估材料错报和舞弊的风险
_}l(i1o,/ o0H^J,6gV Materiality (level), tolerable error V._-iw]v 重要性(级别),可容忍误差 @cDB 7w\ yzS]FwW7 Analytical procedures QQJGqM3a2 分析程序 X`8<;l JX59n%$@ Planning an audit V3,C5KKk&z 规划审计工作
+25}X{r$_ N*IroT3 Audit documentation: working papers W|PAI[N 审计文件:工作底稿 o@Ye_aM~?Y &CG
94 The work of others lu#a.41 其他机构的文件 pH' Tx> nW=6nCyvo Rely on the work of experts /X}1%p 依靠专家的工作 {j wv+6]U {v"f
){ Rely on the work of internal audit !yNU-/K 依靠内部审计工作 ZU\$x<, uKx:7"KD 3. Internal control (Jq m9 内部控制 Qf:e;1F! H1N@E}> | The evaluation of internal control systems rZI63S 对内部控制系统的评估 `,O7S9]R+ m(f`=+lqI` Tests of control htB2?%S=T 控制测试 4 H 6t" X O"\4[HE^ Substantive procedures (time, nature, extent) igu1s}F 实质性程序(时间,性质,程度) <"Y>|X B>u`%Ry& Transaction cycles: revenue, purchases, inventory, etc. ^#5'` #t 交易周期:收入,采购,库存等。 r/h\>s+N /JNG}* J.iz%8 4.Audit evidence 4~
x>] 审计证据 u>fs
yn9c [n9l[dN Obtain sufficient, appropriate audit evidence q/?*|4I 获取足够、适当的审计证据 %DuPM66r 9Qyc!s` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations veDv14 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 LJrH_h8C 5bb#
{?2i The audit of specific items +v/y{8Fu 审计的具体项目
Gs#9'3_U5 uGAQt9$>_ Receivables: confirmation
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{tZaB 应收帐款:确认 /l`zZ> j+!u=E Inventory: counting, cut-off, confirmation of inventory held by third parties T4x%3-4; 存货:数量,减值,第三方持有存货的确认 yBK$2to~ 8jCho Payables: supplier statement reconciliation, confirmation c:Czu 应付帐款:供应商的申明一致,确认 :V(C+bm * :h,}yBJ1L Bank and cash: bank confirmation b GSj?t9/ 银行存款和现金:银行的确认 aPJTH0u W~H`{x%Av> Auditing sampling tDETRjTA 审计抽样 MTt8O+J?P~ C.4(8~Y=~ 5.Review
x)80:A} 复核 #~Xj=M% cLyf[z)W Subsequent events $.C\H,H 随后发生的事件 /
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$!. shB3[W{}!) rk=/iD @ws&W=NQ gZHgL7@ Going concern Ft;x@!h% 持续关注 &NF$_*\E P^o@x,V!& Management representations 548L^"D 与管理层的交涉沟通 |i
B# *~U*:>hS Audit finalization and the final review: unadjusted differences @oY+b!L 审核定稿和最后审查:未经调整的差异 86LE
)z ="G2I\ -[!t=qi 6. Reporting 9qa/f[G 报告 q1HJ_y 学会计论坛bbs.xuekuaiji.com ;u`8pF!_eE Appendix \e'Vsy>q 附录 a /]FlT Audit procedure ]@y%j'e 审计程序 #n&/v'!\