1. Assurance engagements and external audit
保证约定和外部审计 )y(pd zRdL-u%(# Materiality, true and fair presentation, reasonable assurance <\GP\G 物质性,真实公平的描述,合理的保证 7y:%^sl
D)XF@z; Appointment, removal and resignation of auditors EA9`-xs| 审计人员的的任命、免职和辞职 X>j% y7v [s$vY~_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s@K)RhTY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +M! f}=H
jXkz,]Iy Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7udM
F3;> 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 tvynl;Y/
XeDiiI Engagement letter HDZB)'I 约定书(委托书) >4`("# b;# 3X) 2. Planning and risk assessment *Hy-D</w% 规划和风险评估 uyMxBc%6 -?`^^v General principles 2`I"
QU 一般原则 "S.5_@? XRCiv Plan and perform audits with an attitude of professional skepticism .ml24SeC 持专业的怀疑态度计划和执行审计工作 S\K;h/;V f4)fa yAVp Audit risks = inherent risk ×control risk ×detection risk ya3A^&: 审计风险=内在风险×控制风险×检查风险 (:Rj:8{ ]#;;)K}> Risk-based approach K>X#,lE- 基于风险的办法 j'FSd*5m QN
n\wz_) Understanding the entity and knowledge of the business Y3+DTR0|' 了解商业的实质和知识 +<7~yZ[Z8 yEIM58l Assessing the risks of material misstatement and fraud UXwnE@`F 评估材料错报和舞弊的风险 9`Bmop ;Qk
UW<( Materiality (level), tolerable error
, f{< 重要性(级别),可容忍误差 fVx<f.xuW ]:jP*0bLx Analytical procedures G(W/.* 分析程序 *Z\B9mx RhR{EO Planning an audit ?aOx
b 规划审计工作 3*x_S"h &7_xr.c7 Audit documentation: working papers I WKq_Zjkz 审计文件:工作底稿 U Hh NQ~keN The work of others wb~BY 其他机构的文件 ? cU9~= nR'!Ui Rely on the work of experts cB#5LXbCE 依靠专家的工作 y "6;O 0 xa#;<8 iV Rely on the work of internal audit +.^BM/z^O 依靠内部审计工作 @=JOAo C$?gt-tJ' 3. Internal control k?]`PUrV 内部控制 |8^53*f ? Ahl-EVIr< The evaluation of internal control systems
mU@pRjq= 对内部控制系统的评估 _wMx KM &$$KC?!w Tests of control ZLm?8g6-
控制测试 ]S!:p>R E;m]RtvH Substantive procedures (time, nature, extent) -Uj)6PzGu 实质性程序(时间,性质,程度) c"HB7 &h^E_]P Transaction cycles: revenue, purchases, inventory, etc. cW%QKdTQY0 交易周期:收入,采购,库存等。 tDw(k[aK@ q,S[[{(" I)7STzlMj. 4.Audit evidence {jdtNtw 审计证据 khFr%u ?S pUbf]3 t Obtain sufficient, appropriate audit evidence 8i$quHd&x 获取足够、适当的审计证据 *i LlBE \tR](, / Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ) 0NKL:u 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 })#VO-J u NmbR8Mx The audit of specific items |q|?y`X4/ 审计的具体项目 =Q+i(UGHi K|^PHe Receivables: confirmation j'L/eps?S 应收帐款:确认 |w; hu]
G-7!|& Inventory: counting, cut-off, confirmation of inventory held by third parties v=m!$~ 存货:数量,减值,第三方持有存货的确认 lL8pIcQW H(|n,c Payables: supplier statement reconciliation, confirmation |!t&ZpdD 应付帐款:供应商的申明一致,确认 P}"=67$ P"-*'q,9 Bank and cash: bank confirmation Ygeg[S!7 银行存款和现金:银行的确认 xA7>";sla[ /;5U-<qf Auditing sampling 0FN;^hP5| 审计抽样 -9PJ4"H |)
TI&T;k 5.Review
M[eq)a$ 复核
l<3X:) :zA/~/Wo Subsequent events I1f4u6\*X 随后发生的事件 Tumv0=q4wd )wZ
;}O ]u5B]ZQn
A 8Cx6Me>,= @n|Mr/PAj Going concern srbES6 持续关注 bm>N~DC ,r5'nDV=d Management representations (r6'q0[ 与管理层的交涉沟通 mV>l`&K= W(4Mvd Audit finalization and the final review: unadjusted differences ;{L ~|q J 审核定稿和最后审查:未经调整的差异 *;ehSg9 /]1$Soo ;OMR5KAz 6. Reporting -s3q(SH 报告 APgjT';P^ 学会计论坛bbs.xuekuaiji.com jT'09r3P Appendix kuq&8f~! 附录 @1w[~QlV Audit procedure
'^|u\$&U 审计程序 !eu\ShI