1. Assurance engagements and external audit
保证约定和外部审计 e%'$Vx0kA 2@
>04] Materiality, true and fair presentation, reasonable assurance `A)9 物质性,真实公平的描述,合理的保证 ~R]E=/ m| QM1-w^ Appointment, removal and resignation of auditors Hb3+$vJ^ 审计人员的的任命、免职和辞职 rdsm
/^,s av( d0E}}b Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pHFh7-vj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H V`{YuP 0(|BQ'4~H Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FKd5]am 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 \]U@=w 2B8p3
A Engagement letter ~EIY(^|py 约定书(委托书) oQC* d}_E} _M+'30 2. Planning and risk assessment \fphM6([RK 规划和风险评估 WYQJ+z5 2sjP": General principles }ZEh^zdz8 一般原则 fv!l { z[DUktZl Plan and perform audits with an attitude of professional skepticism ,epKt(vl 持专业的怀疑态度计划和执行审计工作 ObIi$uJX )EYsqj Audit risks = inherent risk ×control risk ×detection risk I?v)>||Q 审计风险=内在风险×控制风险×检查风险 >w jWX{&? (}fbs/8\p Risk-based approach ~4[2{M.0>@ 基于风险的办法 n37C"qJ/i fMr6ZmB Understanding the entity and knowledge of the business V; 1r 了解商业的实质和知识 p#O#MN* f)q\RJA)X Assessing the risks of material misstatement and fraud )#MKOsOct 评估材料错报和舞弊的风险 ,~FyC_%*
-vI?b# Materiality (level), tolerable error xTX\%s| 重要性(级别),可容忍误差 YWeEvo(,= ](NSpU|* Analytical procedures [UquI " 分析程序 -Q;5A;sr2 N~ljU;wo-9 Planning an audit fcb:LPk; 规划审计工作 &-+qB
>SK> Hjli)*ev Audit documentation: working papers .9> er 审计文件:工作底稿 x;LyR C/e`O|G The work of others a=gTGG"9 其他机构的文件 673v
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I Rely on the work of experts <\?ySto 依靠专家的工作 aZ2liR\QE knpb$eX4 Rely on the work of internal audit @y->4`N 依靠内部审计工作 LLg ']9 JGf6*D"O 3. Internal control 4r-jpVN~ 内部控制 u.0Z)j}N 2Y&z}4'j The evaluation of internal control systems 4XQ v 对内部控制系统的评估 P
/wc9Yt n<\^&_a Tests of control I1kx3CwJ{P 控制测试 SS
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rp P$.Azrl Substantive procedures (time, nature, extent) ;e()| 实质性程序(时间,性质,程度) (G}*ho kX\t0'=] Transaction cycles: revenue, purchases, inventory, etc. q+dY&4&u 交易周期:收入,采购,库存等。 LcE!e%3 }k
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DY,? 4.Audit evidence l+bP48 审计证据 d4[M{LSl J^pL_ Obtain sufficient, appropriate audit evidence m}]"TFzoVM 获取足够、适当的审计证据 k x6%5% 2y#4rl1Utx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;Y
j_@= 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Ne@Iv)g? 0fXdE ;M3 The audit of specific items :
r:5a(sq 审计的具体项目 wX#=l?,K
,L\OhT Receivables: confirmation odny{ePAf 应收帐款:确认 nBaY| iF{
eGi Inventory: counting, cut-off, confirmation of inventory held by third parties D._q'v< 存货:数量,减值,第三方持有存货的确认 '_g8fz
3 #_QvnQ?I Payables: supplier statement reconciliation, confirmation pJVzT,poh 应付帐款:供应商的申明一致,确认 EHcqj;@m %K;,qS'N_ Bank and cash: bank confirmation Io5-
[d 银行存款和现金:银行的确认 g*b% ToCB*GlL Auditing sampling aQMET~A: 审计抽样 I&YYw8& JQ%e' 5.Review
iwJBhu0@# 复核 6BFtY+.y `{N0+n Subsequent events WsL*P.J 随后发生的事件 X"y rA;,o V~&P<=8;Wl ;q6:*H/ u#\=g: }v;@1[.B Going concern :upi2S_e 持续关注 I/Hwf %8yfFrk Management representations s)_7*DY 与管理层的交涉沟通 p;"pTGoWi Ii,e=RG> Audit finalization and the final review: unadjusted differences 7cK#fh"hvg 审核定稿和最后审查:未经调整的差异 {Lk~O)E 0 4x[@f` :tedtV~ 6. Reporting p=coOWOQ 报告 (%oZgvM 学会计论坛bbs.xuekuaiji.com \d&j`UVY Appendix B$ +YK%I 附录 z/.x*A= Audit procedure
ZQD_w#0j 审计程序 5:hajXd