1. Assurance engagements and external audit
保证约定和外部审计 iVd.f
A :cGt#d6 Materiality, true and fair presentation, reasonable assurance P#fM:z@[ 物质性,真实公平的描述,合理的保证 rMU T_^ co9 .wB@ Appointment, removal and resignation of auditors <o+<H 审计人员的的任命、免职和辞职 <
V\I~; !zPa_`P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j{NNSi3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xA9:*>+> mZx&Xez_G Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
u$-U*r 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 3bDQk
:L DSt]{fl`P Engagement letter RB+N
IoQQ| 约定书(委托书) <<i3r|} }S3qBQTYL 2. Planning and risk assessment /r-aPJX 规划和风险评估 K^B%/T]d
~i21%$ General principles F$^Su<w5l 一般原则 9:e YU
= gS:A'@& Plan and perform audits with an attitude of professional skepticism %/YcL6o( 持专业的怀疑态度计划和执行审计工作 bks
/`rIA KyzFnVH3) Audit risks = inherent risk ×control risk ×detection risk ,2j.<g&
审计风险=内在风险×控制风险×检查风险 Tp0bS ,}:G\u*Fu Risk-based approach h;-yU.(w 基于风险的办法 JB>b`W9 j
S]><rm Understanding the entity and knowledge of the business :"l-KQ0 了解商业的实质和知识 ^;Sy. W&` {'AWZ( Assessing the risks of material misstatement and fraud !
w H'b 评估材料错报和舞弊的风险 y|Ir._bt Y}[ c^$S Materiality (level), tolerable error x3u4v~ "- 重要性(级别),可容忍误差 !YP@m~ 0
s70r Analytical procedures |U_]vMq 分析程序 hAm`NJMSO WyZL9K{? Planning an audit XEdzpkB 规划审计工作 |gsE2vV r YF #^ Audit documentation: working papers JXw^/Y$ 审计文件:工作底稿 !H2QjW in(U:04 The work of others Vur bW=~g 其他机构的文件 MSV2ip3 QMsHC%l3b Rely on the work of experts \'M3
|w`f 依靠专家的工作 E"L2&. Y2O"]phi@ Rely on the work of internal audit %%Qo2^- 依靠内部审计工作 ;r6jx"i e5OsIVtjr 3. Internal control qVdwfT{1J 内部控制 d oB LC})
ciWa The evaluation of internal control systems Gdg)9 对内部控制系统的评估 &<+ A((/i l9Q(xuhv Tests of control @?[1_g_'P 控制测试 7Su#Je] ^::EikpF% Substantive procedures (time, nature, extent) Cn_$l> 实质性程序(时间,性质,程度) 4pln5v= J-ePE7i Transaction cycles: revenue, purchases, inventory, etc. T<I=%P) 交易周期:收入,采购,库存等。 ^{\<N()R TI !a )X 6&!&\ 4.Audit evidence S=x
A[%5 审计证据 kEO7PK/ *c)uGz'cD
Obtain sufficient, appropriate audit evidence af|5n><~A 获取足够、适当的审计证据 x)UwV Nk[2nyeO> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \3Q&~j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 {,cCEXag% *FfMI The audit of specific items U;n*j3wT
审计的具体项目 Z--@.IYoJ @
a4/ELx Receivables: confirmation zFQ&5@43 应收帐款:确认 O8]'o*<] ?go:e# Inventory: counting, cut-off, confirmation of inventory held by third parties BI:k#jO! 存货:数量,减值,第三方持有存货的确认 "/]| Hhc{ QW_agm Payables: supplier statement reconciliation, confirmation ~w</!s 应付帐款:供应商的申明一致,确认 nr)c!8 IG?'zppjd6 Bank and cash: bank confirmation Fxc)}i`
银行存款和现金:银行的确认 TrdZJ21#M &3Zy|p4V< Auditing sampling lc6iKFyG 审计抽样 ^VT1vu
%03 XM<KF&pVB 5.Review
v_S4hz6w\ 复核 za'6Y*CGgX f(D_FTTO Subsequent events pr,p=4m{\ 随后发生的事件 3u>8\|8wz B$ KwkhMe 0e[d=)XG 8SmnMt "7d-z<^n Going concern OquAql: 持续关注 O8U<{jgAG 39 Y(!q Management representations ?4G|+yby 与管理层的交涉沟通 O|cu.u| 65,(4Udz! Audit finalization and the final review: unadjusted differences <
P%}|@ 审核定稿和最后审查:未经调整的差异 (!5LW'3B nH !3(X* Y`6rEA0 6. Reporting 7{oe ->r 报告 fQnwy!-\ 学会计论坛bbs.xuekuaiji.com o$.e^XL
Appendix r$wZt 附录 JIO$=+p Audit procedure ~^)^q
8 审计程序 k;dXOn