1. Assurance engagements and external audit
保证约定和外部审计 @}_Wl<kn {A{sRT=% Materiality, true and fair presentation, reasonable assurance MJy(B>< 物质性,真实公平的描述,合理的保证 Di&XDW/ KKNQ+'? Appointment, removal and resignation of auditors > |(L3UA9 审计人员的的任命、免职和辞职 _i2k$Nr B[r04YGh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '~AR|8q? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /(DnMHn\ :+meaxbu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ed$w5dv 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 x\K,@ ^NFL3v8 Engagement letter jL:GP}I= 约定书(委托书) M[7$F&&n \W"p<oo|H 2. Planning and risk assessment uS5AD
h 规划和风险评估 k
6(0:/C b}Xh|0`b+ General principles $[+)N~ 一般原则 {z
|+.D Up\ k67 Plan and perform audits with an attitude of professional skepticism >yqFO 持专业的怀疑态度计划和执行审计工作 B$_-1^L
e yG,uD!N]| Audit risks = inherent risk ×control risk ×detection risk 6-f-/$B 审计风险=内在风险×控制风险×检查风险 [s~6,wz a[NR%Xq Risk-based approach E[c6*I 基于风险的办法 C{]1+eL 'oF ('uR Understanding the entity and knowledge of the business b$>1_wTL 了解商业的实质和知识 h.5KzC
S gm7 [m} Assessing the risks of material misstatement and fraud yhd]s0(! 评估材料错报和舞弊的风险 & DhdB0Hjf P}"uC
`036 Materiality (level), tolerable error pSodTG$E 重要性(级别),可容忍误差 N;i\.oY
rYrvd[/*&( Analytical procedures m`Pk )c0 分析程序 ?7A>|p?" aA'of>'ib| Planning an audit =!IoL7x 规划审计工作
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fxc?+<P Audit documentation: working papers EAK[2?CY 审计文件:工作底稿 kQO-V
4z! O[ F The work of others ^#4Ah[:XA 其他机构的文件 VI?kbqjo gPIl:, d( Rely on the work of experts t@q==VHF 依靠专家的工作 'CCAuN>J x pBQ(6Y Rely on the work of internal audit Y-~MkB 依靠内部审计工作 *s|'V+1 lg*?w/JX+ 3. Internal control OtoG,~? 内部控制 c"/H
v _,3%)sn-) The evaluation of internal control systems 3e)$ <e 对内部控制系统的评估 $0Un'"`S kzC4V Tests of control C0CJ; 控制测试 ba^/Ar(B JV?d/[u, Substantive procedures (time, nature, extent) ^ LVKXr 实质性程序(时间,性质,程度) PCnu?e3F -@.FnFa Transaction cycles: revenue, purchases, inventory, etc. '~zi~Q7M 交易周期:收入,采购,库存等。 _}tPtHPa/ h;):TFiC #dQFs]:F 4.Audit evidence
I!T=$Um 审计证据 \s7/` |qpFR)l Obtain sufficient, appropriate audit evidence D/+l$aBz 获取足够、适当的审计证据 $4hi D;n ^#U[v7y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9(lcQuE9 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 $Ww.^ym "iUh.c=0F, The audit of specific items 8L5O5F' 审计的具体项目 F:8@ ]tA& Xq}}T%jcd Receivables: confirmation #X2wy$GTG 应收帐款:确认 nK#%Od{GF dnk
Hx Inventory: counting, cut-off, confirmation of inventory held by third parties 15d'
/f 存货:数量,减值,第三方持有存货的确认 kt+h\^g 0S$TLbx
Payables: supplier statement reconciliation, confirmation v7,- Q* 应付帐款:供应商的申明一致,确认 0bOT&Z^ 2?:'p[z"] Bank and cash: bank confirmation Ok<,_yh 银行存款和现金:银行的确认 |?TX^) $GYy[8{:V Auditing sampling cUn>gT 审计抽样 yw{r:fy ,\N4tG1\ 5.Review
\{v-Xe&d^ 复核 03"FK"2S =,8nfJ+x Subsequent events 5..YC=_20 随后发生的事件 Hz%<V*\{ Vq'n$k} a*uG^~
). )&l5I4CIf @mb' !r Going concern @WiTh'w0 持续关注 w
:x[kA $:&b5=i Management representations }$LnjwM;, 与管理层的交涉沟通 2w fkXS=~6 POf xN. Audit finalization and the final review: unadjusted differences a)I>Ns) 审核定稿和最后审查:未经调整的差异 uvJ&qd8M Q{CRy-ha Y^ y:N$3$\ 6. Reporting E&f/*V^ 报告 x=kJlGT 学会计论坛bbs.xuekuaiji.com .9?GKD Appendix 1L?d/j 附录 N6> rU Audit procedure 5
ed|]LP 审计程序 u"m TS&