1. Assurance engagements and external audit
保证约定和外部审计 /k3v\Jq{ Z-W>WR Materiality, true and fair presentation, reasonable assurance uh'{+E;= 物质性,真实公平的描述,合理的保证 T !C39
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Appointment, removal and resignation of auditors @l:\0cO 审计人员的的任命、免职和辞职 ?zW4|0 6qQdTp{i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rf_(pp) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 XnmQp)nyV .$5QM& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7 sv
3=/` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 c8!q_H~ U:xY~> Engagement letter
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约定书(委托书) SoX\S|}%6[ R&Y+x;({ 2. Planning and risk assessment 555j@ 规划和风险评估 Y=+pz^/" 1sgI,5liUs General principles Hd
H, 一般原则 t]LOBy-Kv I;xrw?=\L Plan and perform audits with an attitude of professional skepticism JGl0
(i*| 持专业的怀疑态度计划和执行审计工作 ;oW#>!HrY %O]]La
Audit risks = inherent risk ×control risk ×detection risk H/"$#8-/ 审计风险=内在风险×控制风险×检查风险 KITC,@xE_O JB.f7- Risk-based approach .}
al s 基于风险的办法 8i:E$7e tH E(]39B"i Understanding the entity and knowledge of the business F(+,M~ 了解商业的实质和知识 Aw#@}TGT ,*_=w^;Rr Assessing the risks of material misstatement and fraud l*e
Ja38 评估材料错报和舞弊的风险 s6=jHrdvv `5da Materiality (level), tolerable error r6_g/7.- 重要性(级别),可容忍误差 |6@s6]%X} }7)iLfi Analytical procedures WbF[4x 分析程序 =^a Ngq EjxzX1: Planning an audit ndW]S 7 规划审计工作 )b AO A [_kis Audit documentation: working papers QX`Qnk|Y 审计文件:工作底稿 (%p@G5GU 7dxTyn= The work of others %DOV)Qc2
其他机构的文件 n{'LF #4l cX~J6vNy5 Rely on the work of experts
))M!"* 依靠专家的工作 BF)
!VnJ >+}yI}W;e Rely on the work of internal audit pE&'Xr#P> 依靠内部审计工作 !q]@/<= 3`
,u^ w 3. Internal control B h<DqN 内部控制 Ht`kmk;I) qXF#qS-28 The evaluation of internal control systems Xg<R+o 对内部控制系统的评估 (AIgW T( LlNq Tests of control eHX;*~e6) 控制测试 fX:=_c )h0
3sv Substantive procedures (time, nature, extent) #!yW)RG 实质性程序(时间,性质,程度) UO~Xzx!e cmcR
@zv Transaction cycles: revenue, purchases, inventory, etc. czG]rl\1 交易周期:收入,采购,库存等。 d@b" ~r} G!<-9HA5 1@}s: 4.Audit evidence [N=v=J9 审计证据 8u|F
%Sg g.,_E4L Obtain sufficient, appropriate audit evidence V'iT> 获取足够、适当的审计证据 Q0j4c %+8"-u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FTJv
kcc?m 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 $R&K-;D/8 %M7EOa The audit of specific items aGz$A15# 审计的具体项目 hBRcI0R B'}pZOa[Wb Receivables: confirmation jA'7@/F/ 应收帐款:确认 br3r!Vuz/- ^.gBHZ Inventory: counting, cut-off, confirmation of inventory held by third parties Oaj$Z-
f 存货:数量,减值,第三方持有存货的确认 3'jH,17lWV Bw Cwy Payables: supplier statement reconciliation, confirmation O[<YYL0 应付帐款:供应商的申明一致,确认 1}/37\ VRQD
Bank and cash: bank confirmation is6M{K3 银行存款和现金:银行的确认 Dkyw3*LCn% . UaLP Auditing sampling {lO>i&mx 审计抽样 w l#jSj%pd Va-. 5.Review
#+ai G52+ 复核 crlCN /D~MHO{ Subsequent events 0
zn }l6OS 随后发生的事件 qBDhCE U$m[{r2M :pw6#yi8` A$1Gc>C phP% Going concern [kKg?I$D@B 持续关注 kP[LS1}* Aa!#=V1d Management representations L43]0k 与管理层的交涉沟通 \J-}Dp\0b IfzW%UL Audit finalization and the final review: unadjusted differences m#|h22^H 审核定稿和最后审查:未经调整的差异 DP6>fzsl h=o%\F4 2q}lSa7r 6. Reporting S]g`Ds< 报告 VK[`e[.C 学会计论坛bbs.xuekuaiji.com Aq,&p,m03 Appendix !V27ln KP+ 附录 |_u|Td(n Audit procedure s<'WTgy1i 审计程序 @p[ml m