1. Assurance engagements and external audit
保证约定和外部审计 Du_5iuMh rPk|2l,E,3 Materiality, true and fair presentation, reasonable assurance b++r#Q
g 物质性,真实公平的描述,合理的保证 xe@e#9N$ =~:IiK/# Appointment, removal and resignation of auditors <H-Nft>O 审计人员的的任命、免职和辞职 2ZK]}&yC D||0c"E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p?gm=b# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L;V8c )z
L@h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4\z@Evm 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 qda 2 @.;+WQE Engagement letter [8QK @5[ 约定书(委托书) u^MKqI 6A"$9sj6 2. Planning and risk assessment Nj9A-*0g6N 规划和风险评估 J;& y?%{@5 V.Hv6 General principles jE0oLEg& 一般原则 7xnj\9$m \%7*@& Plan and perform audits with an attitude of professional skepticism KVZ
B`c$<t 持专业的怀疑态度计划和执行审计工作 +Tum K. n>ryS/1 Audit risks = inherent risk ×control risk ×detection risk eB0exPz% 审计风险=内在风险×控制风险×检查风险 Nh\vWAz9 5FZw
(E Risk-based approach Yjoe| 基于风险的办法 JM7mQ'`Ud Lc
!2'Do; Understanding the entity and knowledge of the business rC8p!e.yL 了解商业的实质和知识 ox-m)z `7 r;Sk[Y5# Assessing the risks of material misstatement and fraud sq$v6x sl 评估材料错报和舞弊的风险 xXJ*xYn"} ,YD7p= PY Materiality (level), tolerable error '| i?-(
f) 重要性(级别),可容忍误差 NQ{(G8x9 2yA)SGri Analytical procedures s#?ZwD,= 分析程序 x2!R&q8U> *OLqr/ yb Planning an audit um,f!ho-U 规划审计工作 cC~RW71 --$* q"
Audit documentation: working papers .`Rt 审计文件:工作底稿 @&\Y:aRO%i &ijz'Sg3 The work of others fJS:46 其他机构的文件 8c5YX \_Bj"K Rely on the work of experts &g|[/~dIr 依靠专家的工作 t/;2rIx> fZiAl7b! Rely on the work of internal audit "B QnP9 依靠内部审计工作 |5 V0_79
xF8r+{_J) 3. Internal control Znb={hh 内部控制 zud_BOq{f 'rB%a< The evaluation of internal control systems NY7yk3 对内部控制系统的评估 ( d_z\U7l 8?Zhh. Tests of control NW1 Jr/ 控制测试 #RlZxtx.O 2+9VDf2 Substantive procedures (time, nature, extent) ;wwc;wQ' 实质性程序(时间,性质,程度) |nNcV~%~ bWTfP8gT Transaction cycles: revenue, purchases, inventory, etc. "# *W#ohVA 交易周期:收入,采购,库存等。 zj7ta[<tr ?+]=|hN |.k'?! 4.Audit evidence n3iiW\ 审计证据 }Ulxt:} !Se0&Ob Obtain sufficient, appropriate audit evidence c5ij2X|I 获取足够、适当的审计证据 _,drOF|e I !hh_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r
qjq}L ) 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I[?\Or #Y=^4 U` The audit of specific items Bve|+c6W 审计的具体项目 Cx TAd[az ]y@A
=nR Receivables: confirmation z$Jm1l 应收帐款:确认 n{gEIUo# 6ld4'oM Inventory: counting, cut-off, confirmation of inventory held by third parties ;FqmZjm 存货:数量,减值,第三方持有存货的确认 %n| zM0}(5$m Payables: supplier statement reconciliation, confirmation w5>[hQR\ 应付帐款:供应商的申明一致,确认 EJn]C=_( Ja6 KO2}p Bank and cash: bank confirmation sa'1hX^@ 银行存款和现金:银行的确认 gKh*q. d6MWgg Auditing sampling QoYEWXT|g 审计抽样 6l\5J6x Lap?L/NS 5.Review
&l+Qn'N 复核 ]?}>D?5 @_do<'a Subsequent events I# tlaz# 随后发生的事件 $9G&
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IXA{89 e0(/(E: Going concern f\2IKpF2 持续关注 <D|&)/# cy^=!EfA Management representations $5XAS 与管理层的交涉沟通 \WiCI: /"e@rnn Audit finalization and the final review: unadjusted differences 0z/*JVka 审核定稿和最后审查:未经调整的差异 PaKa bPY T
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'R{,1# U 学会计论坛bbs.xuekuaiji.com j-9)Sijj{ Appendix "1,*6(;: 附录 !Q>xVlPVu Audit procedure Ll
KO(Q{" 审计程序 ?;l@yx