1. Assurance engagements and external audit
保证约定和外部审计 ;
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us iga.B Materiality, true and fair presentation, reasonable assurance "'U+T:S 物质性,真实公平的描述,合理的保证 (SGX|,5X7 i]x_W@h Appointment, removal and resignation of auditors znnnqR0us 审计人员的的任命、免职和辞职 'tvX.aX2 Jx@_OE_vp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IJ\4S 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O:%s;p
5 ZDny=&># Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *Tc lcu 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
RwKnNIp 0OCmyy Engagement letter X!,huB^i 约定书(委托书) JOwm|%>3a USd7gOq( 2. Planning and risk assessment 42$ pvw< 规划和风险评估 3fGL(5|_ 2(I S*idq General principles Z<D8{&AjS 一般原则 &~=FXe0S (;VlK#rnC Plan and perform audits with an attitude of professional skepticism =T!eyGE 持专业的怀疑态度计划和执行审计工作 "`Q&s &_cH9zw@ Audit risks = inherent risk ×control risk ×detection risk .>#X *u 审计风险=内在风险×控制风险×检查风险 >PuQ{T I q7z`oK5 Risk-based approach . n[;H;
基于风险的办法
6a} :'`y}' Understanding the entity and knowledge of the business /_SQKpic 了解商业的实质和知识
+~(SeTY QjOO^6Fh Assessing the risks of material misstatement and fraud B/O0 ~y!n 评估材料错报和舞弊的风险 ;gGq\c _=Z?5{7S> Materiality (level), tolerable error 7f] qCZ<0V 重要性(级别),可容忍误差 OEw#;l4 C x"
lcE@( Analytical procedures 5(5:5q.A/D 分析程序 Ty<."dyPW :a/l9 m(
Planning an audit r[g 规划审计工作 j+9;Rvt2 &&% oazR= Audit documentation: working papers ]A%]W ^G 审计文件:工作底稿 /|0xOiib mqtX7rej The work of others j)ME%17 其他机构的文件 GJ5R <f9I ui
RO,B}z Rely on the work of experts \&_pI2X 依靠专家的工作 kx?f, ^- }7*|s+F(f Rely on the work of internal audit 9;7Gzr6A" 依靠内部审计工作 D%}rQ,* 8
XQo 3. Internal control .0YcB 内部控制 j(A>M_f; /:tzSKq} The evaluation of internal control systems VBUrtx: 对内部控制系统的评估 % 2wr%*h {p.^E5& Tests of control 3n,jrX75u 控制测试 1etT." P!Brw72 Substantive procedures (time, nature, extent) 4VF4 8 实质性程序(时间,性质,程度) 8WE@ X)e <?nz>vz Transaction cycles: revenue, purchases, inventory, etc. > ^=n|% 交易周期:收入,采购,库存等。 IR:GoD+ -Ew>3Q L{&>,ww 4.Audit evidence S B~opN 审计证据 C$p012D1 ~&?57Sw*m Obtain sufficient, appropriate audit evidence 0K'{w]Q 获取足够、适当的审计证据 in K]+H]{ 9wlp
AK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f&j\g
YWq 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 3!
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f ;>uB$8<_7 The audit of specific items mqHcD8X 审计的具体项目 {#st>%i Atb`Q'Yrw Receivables: confirmation Iprt
ZqiL 应收帐款:确认 AR!v%Z49i R#3zGWr~ Inventory: counting, cut-off, confirmation of inventory held by third parties #W6 6`{> 存货:数量,减值,第三方持有存货的确认 JH| D &?@[bD'T Payables: supplier statement reconciliation, confirmation N5{v;~Cm}V 应付帐款:供应商的申明一致,确认 Tw djBMte F?$Vx)HI Bank and cash: bank confirmation WMHYOJR 银行存款和现金:银行的确认 4[i 3ckFT, ^vxx]Hji Auditing sampling fF(AvMsO 审计抽样 ep~+]7\ #K0/ >W 5.Review
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.Z 复核 fP:]s@$ '<3h8\" Subsequent events Ell14Iki 随后发生的事件 m62Zta 9 Jw,ls ]isq}Qv~ r95,X! oKYa? Going concern tmOy"mq67 持续关注 -.r"|\1X $@@ii+W}\ Management representations "f8,9@ 与管理层的交涉沟通 Rz&`L8Bz !zt>& t Audit finalization and the final review: unadjusted differences ]?)uYot 审核定稿和最后审查:未经调整的差异 ZBR^$?nj z Ohv>a ysZ(*K
n(? 6. Reporting $K+|bb 报告 *=O]^|]2 学会计论坛bbs.xuekuaiji.com z{&Av Appendix )sW!s3>S> 附录 2z*}fkJ Audit procedure XlD=<$Nk7 审计程序 ,}\LC;31,