1. Assurance engagements and external audit
保证约定和外部审计 QnMN8Q9 o0B3G Materiality, true and fair presentation, reasonable assurance
\LP?,<
物质性,真实公平的描述,合理的保证 g[D`. X/AA8QV o Appointment, removal and resignation of auditors Jc9BZ`~i 审计人员的的任命、免职和辞职 eb*w$|y6" <&m
`)FJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X"fSM
# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x7!YA>
Y'9<fSn5& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d>bS) 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 egHvI&w"o p+.{
"% Engagement letter dk@j!-q^ 约定书(委托书) y&(R1Y75 6v(;dolBIw 2. Planning and risk assessment 69C>oX 规划和风险评估 @7z_f!'u :/6gGU>pu General principles _usi~m 一般原则
Z5[f xA#'%|
" Plan and perform audits with an attitude of professional skepticism =>u9
k:('9 持专业的怀疑态度计划和执行审计工作 ?S0gazZm i9B1/?^W& Audit risks = inherent risk ×control risk ×detection risk MU#$tXmnC 审计风险=内在风险×控制风险×检查风险 _
ATIV 15U[F0b Risk-based approach ?YA5g' l 基于风险的办法 t=6Wk4 !vwx0 Understanding the entity and knowledge of the business H'2Un(#Al 了解商业的实质和知识 ufc_m
4PN M\w%c5 Assessing the risks of material misstatement and fraud 38 HnW 评估材料错报和舞弊的风险 ANWUo}j $ 8WJ$73 Materiality (level), tolerable error W:XN! 重要性(级别),可容忍误差 1z5\>F *s}j:fJ Analytical procedures 7nOn^f D 分析程序 F3,djZq $0wF4$) Planning an audit 1Yb9ILX[J 规划审计工作 $" `9QD~ \[ 5mBuk Audit documentation: working papers -7\6j#;l 审计文件:工作底稿 uL[%R2 $ix*xm. 4m The work of others `ek On@T0 其他机构的文件 ;x~[om21; 7J$
5dFV2 Rely on the work of experts /{7we$+,p 依靠专家的工作
|=U(8t QnPgp(d< Rely on the work of internal audit @[] A&)B 依靠内部审计工作 VN[i
;4o:| g"&e*fF 3. Internal control 4}t&AW4 内部控制 t
9Dr%# y+ZCuX The evaluation of internal control systems z,#3YC{' 对内部控制系统的评估 dtT2h>h9 my(yN| Tests of control /qalj\ud 控制测试 VtJy0OGcRP I-`qo7dQ_S Substantive procedures (time, nature, extent) -a(\(^NW 实质性程序(时间,性质,程度) &ivPY fX 41o# Transaction cycles: revenue, purchases, inventory, etc. FeM,$&G: 交易周期:收入,采购,库存等。 7Yjxx+X9 T1}9^3T?{ $={WtR 4.Audit evidence raPUx _$PH 审计证据 iTq~^9G NXyuv7%5= Obtain sufficient, appropriate audit evidence D@yuldx'/ 获取足够、适当的审计证据 b2vc :%hxg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^MZdht
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 >&kb|) `Wf)qMb The audit of specific items 0- 'f1 1S 审计的具体项目 U2(|/M+ jt/
|u= Receivables: confirmation T'TxC) 应收帐款:确认 E*t0ia8 U.@j!UrZ Inventory: counting, cut-off, confirmation of inventory held by third parties fDa$TbhjI 存货:数量,减值,第三方持有存货的确认 @$( /6]4p #
Y*cLN`Y7 Payables: supplier statement reconciliation, confirmation @e/40l|X 应付帐款:供应商的申明一致,确认 L,F )l2
"
w\Iz] Bank and cash: bank confirmation zFtw Aa =r 银行存款和现金:银行的确认 Wo^r#iRko #^bkM)pc Auditing sampling V %cU
@ 审计抽样 v$`AN4)} vkXdKL(q 5.Review
B!hrr 复核 t7%!~s=,M TZ7{cekQ Subsequent events Yz?1]<X 随后发生的事件 ~!,Q<? #6tb{ws3 ~la=rh3 E&/D%}Wl F H'jP` Going concern ve#cz2Z 持续关注 w:z@!< 35
;)O - Management representations p,=:Ff}~ 与管理层的交涉沟通 s'V8PN+- ~[i,f0O, Audit finalization and the final review: unadjusted differences <N %8"o 审核定稿和最后审查:未经调整的差异 l.i"Z pik `O5kI#m)L* H>-?/H 6. Reporting sq_N
!
报告 0 mWfR8h0 学会计论坛bbs.xuekuaiji.com m<BL/7 Appendix H7e/6t<x 附录 >8V;:(nt Audit procedure 3986;>v 审计程序 sX3Vr&r