1. Assurance engagements and external audit
保证约定和外部审计 2_^aw[- %QmxA
7fW Materiality, true and fair presentation, reasonable assurance : 18KR*;p 物质性,真实公平的描述,合理的保证 `l;n:]+ b;sVls Appointment, removal and resignation of auditors Z<[<n0o1 审计人员的的任命、免职和辞职 Fb`a~c~s GzXUU@p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~}EMk 3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H %J
aZ?( }o4N<%/+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -VxTx^)> 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 ^hNgm.I C?v[Z]t Engagement letter Z>c3 约定书(委托书) -i0(2*< J%09^5:-z 2. Planning and risk assessment @AHm!9?o 规划和风险评估 9{k97D/ f`9
b*wV General principles N{
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H 一般原则
CYYkzcc^ S#)Eom?V Plan and perform audits with an attitude of professional skepticism {^(ACS9mL 持专业的怀疑态度计划和执行审计工作 \%PaceH L
pR''`2BT Audit risks = inherent risk ×control risk ×detection risk t@u7RL*n:< 审计风险=内在风险×控制风险×检查风险 (" LQll9 #e'
}.4cr Risk-based approach { eCC$&" 基于风险的办法 I2nF-JzD2a ~|<WHHN( Understanding the entity and knowledge of the business
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maA0 了解商业的实质和知识 rSXh;\MfB4 I}Nd$P)> Assessing the risks of material misstatement and fraud S*j6Ow
Z 评估材料错报和舞弊的风险 :RoBl3X= }cT_qqw(f% Materiality (level), tolerable error O3TQixE 重要性(级别),可容忍误差 3a.kBzus x77l~=P+! Analytical procedures GpZc5c 分析程序 ?5_7;Ha T,|
1g6 Planning an audit :'#TCDlOb 规划审计工作 O@p]KSfk Cmc3k,t Audit documentation: working papers J7r|atSk 审计文件:工作底稿 X]\ \, 626Z5Afg The work of others FQ
g~l4WX 其他机构的文件
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_B:d; >3z5ww Rely on the work of experts K~@Mg1R 依靠专家的工作 `rf_7 xg)v0y~ Rely on the work of internal audit `jwa<N4e@ 依靠内部审计工作 v\p;SwI \Y"W
u 3. Internal control ]XI*Wsn 内部控制 0GJn_@hr jBegh9K
Hq The evaluation of internal control systems 4:U?u 对内部控制系统的评估 g!-,] eImn+_ N3 Tests of control In`mtn q 控制测试 ^tXJj:wtS )/z@vY Substantive procedures (time, nature, extent) G "73=8d 实质性程序(时间,性质,程度) qWmQ-|Py D1__n6g[ Transaction cycles: revenue, purchases, inventory, etc. =}.EY iD 交易周期:收入,采购,库存等。 Mbb x` qK)73eNSR 8MSC.0 4.Audit evidence
8']9$# 审计证据 {GC?SaK 3YVi"
k?2 Obtain sufficient, appropriate audit evidence @|\}.M<e*) 获取足够、适当的审计证据 L:FoSCN Y( 3-&QRR#p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o<N nV
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
EW3(cQbK \EVBwE, The audit of specific items =Q.^c.sw 审计的具体项目 -;'1^ ]Ux<aiY]a
Receivables: confirmation daYx76yP_? 应收帐款:确认 *hw\35%P`? >yULC|'F&~ Inventory: counting, cut-off, confirmation of inventory held by third parties Z?\2F% 存货:数量,减值,第三方持有存货的确认 ;UxP
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< Payables: supplier statement reconciliation, confirmation dH-s2r%s 应付帐款:供应商的申明一致,确认 o_'p3nD 1PpyV f Bank and cash: bank confirmation
_'(, 银行存款和现金:银行的确认 wu)w cJrmm2.0kD Auditing sampling DCZ\6WY1G) 审计抽样 L31HGH2l rnF/H=I/ 5.Review
YxP&7oq 复核 7k rUKYVo }5hqDBK? Subsequent events [Nk3|u`h 随后发生的事件 1&-
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Rp5#clsy Going concern S
;)w. 持续关注 #Y4=J
6 T3^GC X|!@ Management representations e:5bzk!~ 与管理层的交涉沟通 LbkF
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[>}_ Audit finalization and the final review: unadjusted differences MgY0q?.S= 审核定稿和最后审查:未经调整的差异 uH(f$A gntxNp[9T o}$EG 6. Reporting PF53mUs4 报告 WS`qVL]^& 学会计论坛bbs.xuekuaiji.com iB4
98t Appendix 43@{JK9G 附录 2'W<h)m)z Audit procedure aXoVy&x= 审计程序 lGOgN!?i