1. Assurance engagements and external audit
保证约定和外部审计 bPV}T`
4WlBQ<5 Materiality, true and fair presentation, reasonable assurance 6k')12~' 物质性,真实公平的描述,合理的保证 %eF=;q O|m-[] Appointment, removal and resignation of auditors p8]X Ne 审计人员的的任命、免职和辞职 J}Z\I Y, Z>`frL Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c(Xm~
'jeH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 XR=ebl \xOYa Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S41S+#7t* 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 EP4?+"Z REc90v2" Engagement letter fZs}u<3Q) 约定书(委托书) Mj0jpP<uf r"L:Mu 2. Planning and risk assessment rk+s[Qi~ 规划和风险评估 Ye^#]%m O?#<kmd/) General principles "@+Z1k-8U 一般原则 <YG 42,N `)=sQ2P Plan and perform audits with an attitude of professional skepticism )fuAd
G 持专业的怀疑态度计划和执行审计工作 |v>W ^~B#r# Audit risks = inherent risk ×control risk ×detection risk A;xH{vo{ 审计风险=内在风险×控制风险×检查风险 ;[C_ho BN`tiPNEp Risk-based approach
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MRT 基于风险的办法 2zsDb'r x;JC{d# Understanding the entity and knowledge of the business w$qdV,s 7 了解商业的实质和知识 Fyz1LOH[X j%S}
T)pX Assessing the risks of material misstatement and fraud ;x)f;!e+ 评估材料错报和舞弊的风险 P` CQ)o nwJub$5 Materiality (level), tolerable error ],<pZ1V; 重要性(级别),可容忍误差 )\e0L/K@ uMFV^&ZF Analytical procedures lR
ZuXo9< 分析程序 skLr6Cs| [{F;4>g Planning an audit /GP:W6:6z6 规划审计工作 (^|vN; /KgP<2p Audit documentation: working papers d~CZ9h 审计文件:工作底稿 1A7(s0J8 : > W^"*B The work of others U4NA'1yo 其他机构的文件 wx/*un%2 GQ9H>Ssz Rely on the work of experts pr\OjpvD 依靠专家的工作 G7#<Jo<8 {tXyz[;i1} Rely on the work of internal audit s9b+uUt% 依靠内部审计工作 `g'9)Xf4KT D<4cpH 3. Internal control F^DDN7AKH 内部控制 ]1
bN cq2I Cm6%wAzC The evaluation of internal control systems 0@jhNtL 对内部控制系统的评估 a[BIY&/Q ;3O=lo:$~ Tests of control ;`Wh^Qgi 控制测试 OYIH**? =eeZtj. Substantive procedures (time, nature, extent) l !R
>I7 实质性程序(时间,性质,程度) /pgn?e'lk I|P#|0< 2 Transaction cycles: revenue, purchases, inventory, etc. ,h9N,bIQg 交易周期:收入,采购,库存等。 U'xmn$O JW=P}h 8Dc'"3+6 4.Audit evidence jW.IkG[
| 审计证据 &Y8S! W@4 $@ZrGT Obtain sufficient, appropriate audit evidence 4q`e<!MP)q 获取足够、适当的审计证据 KZsJ_t++!W D"s
]dQ$r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \yo)oIi[p 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 $-BM`Zt0; ,uhOf! | The audit of specific items -*
0U&]T 审计的具体项目 .5YW>P V +Ft@S(IE Receivables: confirmation _Dg|Iz,Uh 应收帐款:确认 ":Ll.=! `^CIOCK% Inventory: counting, cut-off, confirmation of inventory held by third parties /: }"Z b 存货:数量,减值,第三方持有存货的确认 qa)Qf,` ]n&Eb8
8 Payables: supplier statement reconciliation, confirmation ^U{SUWl 应付帐款:供应商的申明一致,确认 <.c#l': J*r%b+ Bank and cash: bank confirmation R(cM4T.a 银行存款和现金:银行的确认 %@x.km3e2 rTYMN Auditing sampling L=-v
>YL+ 审计抽样 &6#Ft]6~ gK>aR ^* 5.Review
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-U 复核 8\_ YP3 8al%F_r] Subsequent events UNKr
FYl 随后发生的事件 >_LZD4v!< ZuVucP>>_d S,2{^X LHgEb9\Q Yuqt=\? # Going concern EPGp8VGXp~ 持续关注 vvcA-k? @vkO(o Management representations |qX[Dk 与管理层的交涉沟通 0fQMOTpOp u(g0Ob Audit finalization and the final review: unadjusted differences Ga#5xAI{a 审核定稿和最后审查:未经调整的差异 !p|d[ je^=g nq "1%YtV5R{ 6. Reporting pv ;ZR 报告 -k"5GUc| 学会计论坛bbs.xuekuaiji.com
?*2Uw{~} Appendix |$a!Zx94^ 附录 q, XRb Audit procedure }
cQ`L 审计程序 `KUl
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