1. Assurance engagements and external audit
保证约定和外部审计
Y|8vO '|;X0fD Materiality, true and fair presentation, reasonable assurance '`'GK&) 物质性,真实公平的描述,合理的保证 7+./zN Y@'8[]=0 Appointment, removal and resignation of auditors (}. @b|s 审计人员的的任命、免职和辞职 9nu3+.&P 'B+ ' (f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion at2FmBdu C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !4] 9!<.k {M,,npl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S"9zc
,] 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 FP[!BUOf" &A#~)i5g
F Engagement letter iy
""(c 约定书(委托书) w[P4&?2: 4Llo`K4 2. Planning and risk assessment VDTcR
规划和风险评估 <dyewy*.L tabT0 General principles 8Sz})U
Z 一般原则 R_=6GZH$G 2Sm}On Plan and perform audits with an attitude of professional skepticism o\vBOp?hj 持专业的怀疑态度计划和执行审计工作 8p[)MiC5W^
1CLL%\V Audit risks = inherent risk ×control risk ×detection risk fM^[7;]7e 审计风险=内在风险×控制风险×检查风险 :[;hu}!& ~
T>U Risk-based approach 0'nikLaKy 基于风险的办法 #c^^=Z g^zs,4pPU< Understanding the entity and knowledge of the business V|\7')Qq 了解商业的实质和知识 dz Zb 9mZ
Assessing the risks of material misstatement and fraud A 7[:5$ 评估材料错报和舞弊的风险 !?Wp+e6 gv5*!eI Materiality (level), tolerable error B=|cS;bM$3 重要性(级别),可容忍误差 e{Z &d
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Analytical procedures [9:9Ql_h 分析程序 +}jJ&Z9) s+>:,U<A Planning an audit HaIM#R32T 规划审计工作 W456!OHa n_'{^6*O Audit documentation: working papers A_KW(;50 审计文件:工作底稿 I}R0q bV/jfV"%E The work of others Mw9 \EhA 其他机构的文件 1'?4m0W1 `p+Zz"/ Rely on the work of experts =*Bl|;>6 依靠专家的工作 s.8{5jVG :%IoM E Rely on the work of internal audit T
Q,?>6n 依靠内部审计工作 @IXsy DK}"b}Fvq 3. Internal control %.Q
!oYehj 内部控制
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7c( tJN<PCG6" The evaluation of internal control systems H/}]FmjN 对内部控制系统的评估 .YuJJJv 3po:xMY Tests of control Ha)ANAD 控制测试 TsTPj8GAl[ H=
X|h) Substantive procedures (time, nature, extent) 7%sdtunf` 实质性程序(时间,性质,程度) J`2"KzR0w" 0]4(:(B Transaction cycles: revenue, purchases, inventory, etc. 0V?F'<qy 交易周期:收入,采购,库存等。 {5
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@e{^`\ l=< 4.Audit evidence NF?
vg/{ 审计证据 jmeRrnC} RD.V'`n" Obtain sufficient, appropriate audit evidence X]'7Ov 获取足够、适当的审计证据 %Rsp;1Z Q$fmD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H*r>Y 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 7VP32Eh[ b
5^OQH{v The audit of specific items ?R$&Xe!5 审计的具体项目 TjG4`:*y#m 1UQHq@aM Receivables: confirmation :<|<|qJWo 应收帐款:确认 ccL~#c0P7 ZWS`\M Inventory: counting, cut-off, confirmation of inventory held by third parties Gw1@KKg 存货:数量,减值,第三方持有存货的确认 YX#-nyK D|.ic!w' Payables: supplier statement reconciliation, confirmation M
%Qt|@O 应付帐款:供应商的申明一致,确认 gmm.{%1_I; vI@%Fg+D Bank and cash: bank confirmation Nr=d<Us9f 银行存款和现金:银行的确认 7sXxq4 ,\@O(;
mF Auditing sampling <'g:
T(t 审计抽样 .c$316 C$
5[X7' 5.Review
oqeSG.1 复核 +[tP_%/r'^ B2O} 1. Subsequent events !3ctB3eJ 随后发生的事件 -neKuj
vEn4L0D &>Vfa nak Yn :Q@&5!]>d Going concern [2Ud]l:6E 持续关注 9WR6!.y#f OiP!vn}k Management representations k%G1i-]4 与管理层的交涉沟通 p"U,G
-_ mbueP.q[? Audit finalization and the final review: unadjusted differences Q6r7.pk"SU 审核定稿和最后审查:未经调整的差异 RG4 sQ0 cSm%s `F>O; >i'' 6. Reporting S)/_muP 报告
tq|hPd<C 学会计论坛bbs.xuekuaiji.com 6w@ Ii; Appendix U,.![TP 附录 Q0ON9gqqv Audit procedure piZJJYv t 审计程序 J:\|Nc?