1. Assurance engagements and external audit
保证约定和外部审计 BE+YqT |{[i
M Materiality, true and fair presentation, reasonable assurance `
o3d@Vc 物质性,真实公平的描述,合理的保证 Q|1bF!#(1 C\; 8l}t Appointment, removal and resignation of auditors {S}@P~H= 审计人员的的任命、免职和辞职 m2! 7M%]GC NN:TT\!v Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?qbp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2)A
D' e||_j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G;m"ao"2 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 OL'=a|g|c :mrGB3x{ Engagement letter iN*>Z(b" 约定书(委托书)
Ih7Eq/iu !kcg#+s91 2. Planning and risk assessment 5oKc=iX_3 规划和风险评估 2o$8CR; ]]Z,Qu#<- General principles Z:v1?v 一般原则 H_j<%VW %_[-[t3 Plan and perform audits with an attitude of professional skepticism J:u|8>; 持专业的怀疑态度计划和执行审计工作 nAg(lNOWN )1vojp
4Za Audit risks = inherent risk ×control risk ×detection risk #'8PFw\zw 审计风险=内在风险×控制风险×检查风险 wuk7mIJ 5a
~tp' Risk-based approach l(5-
Cr 基于风险的办法 W.|6$hRl) 8joQPHkI\ Understanding the entity and knowledge of the business X
w8il 了解商业的实质和知识 nsT|,O *[H+8/n_ Assessing the risks of material misstatement and fraud 2mUu3fZ 评估材料错报和舞弊的风险 ]~^/w}(K \uk #pL Materiality (level), tolerable error -T?IkL) 重要性(级别),可容忍误差 hwzUCh 5! YfPo"uxx Analytical procedures j0~3[dyqU 分析程序 aA
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t Planning an audit )DmiN ^: 规划审计工作 .=yus[,~ BFOFes`>~ Audit documentation: working papers .A\ \v6@ 审计文件:工作底稿 IDh`0/i] >bN~p The work of others 7LwS =yP 其他机构的文件 Hg`{9v ~vGtNMQg Rely on the work of experts RfBb{?PP) 依靠专家的工作 bUN,P" 0
s|LK Rely on the work of internal audit eeU$uR 依靠内部审计工作 t^,Qy.L0 :BX{*P 3. Internal control pq3 A%| 内部控制 tb0E?&M
38rZ`O*D The evaluation of internal control systems D:E~yh)$- 对内部控制系统的评估 io{H$ x( 5j,qAay9 Tests of control
b0b9#9x 控制测试 qb4;l\SfT Jyci}CU3\Q Substantive procedures (time, nature, extent) Z9 m;@<% 实质性程序(时间,性质,程度) k|3(dXLG r0deBRM Transaction cycles: revenue, purchases, inventory, etc. n2mw@Ay! 交易周期:收入,采购,库存等。 7f%Qc
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6 ph?0I:eU 4.Audit evidence g>xUS_d> 审计证据 q#*6 )B .crM!{<Y Obtain sufficient, appropriate audit evidence (?BgT i\ 获取足够、适当的审计证据 RVnyl`s S<3
!oDBs Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ig3(|{R 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 r
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The audit of specific items O^Vy"8Ji}y 审计的具体项目 G>,nZ/,A{ qH
Ga Receivables: confirmation BZ+ mO 应收帐款:确认 / =m9s lF8dRIav Inventory: counting, cut-off, confirmation of inventory held by third parties Rca
Os 存货:数量,减值,第三方持有存货的确认 1Bk*G>CX9( s#4ew} Payables: supplier statement reconciliation, confirmation !mxh]x<e 应付帐款:供应商的申明一致,确认 0r-lb[n8i H='9zqYZ<W Bank and cash: bank confirmation };m7FO 银行存款和现金:银行的确认 pOVghllO '}+X,Usm Auditing sampling "YzTMKu 审计抽样 Sq|1f?_gU StZRc\k 5.Review
KTK6#[8A 复核 V2s}<uG q9 brpbg_ Subsequent events sIRrEea 随后发生的事件 v^],loi<V G#n^@kc*, +%#MrNM' R_Gq8t$ tM$0 >E Going concern ;2Ad]) 持续关注 UI<PNQvo9 CoUd16*"JM Management representations wEfz2Eq 与管理层的交涉沟通 (>LHj]}K +:"6`um| Audit finalization and the final review: unadjusted differences V1`5D7Z 审核定稿和最后审查:未经调整的差异 c,+(FQ9 c_z/At;4 ~6:LUM 6. Reporting )YnI!v2T 报告 ;V"yMWjc 学会计论坛bbs.xuekuaiji.com *mQDS.'AB@ Appendix ) qyx|D 附录 N^Hn9n Audit procedure YoF\MT]W 审计程序 q3x;_y^