1. Assurance engagements and external audit
保证约定和外部审计 $aPHl 9H, &nET Materiality, true and fair presentation, reasonable assurance +V+*7s%fL 物质性,真实公平的描述,合理的保证 ZDkD%SCy +b,31 Appointment, removal and resignation of auditors e]*=sp!T 审计人员的的任命、免职和辞职 p1VahjRE- ['4\O43yv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &c<}++'h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 zhX`~){N6 8K JQ( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,[}yf#8@J 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 4lh
3
+8" Engagement letter 51ajE2+X& 约定书(委托书) hr!f:D l@Eq|y, 2. Planning and risk assessment M$]O=2h+2 规划和风险评估 6`4W, r0g/ :lJi General principles bDFCZH-:'O 一般原则 PZ!dn%4jy BvZ^^IUb Plan and perform audits with an attitude of professional skepticism @X|i@{<'; 持专业的怀疑态度计划和执行审计工作 o,Tr^e$ Q+!0)pG5# Audit risks = inherent risk ×control risk ×detection risk _D2bGZN 审计风险=内在风险×控制风险×检查风险 6mF{ImbRbS Id.Z[owC`Y Risk-based approach C
>:/(O 基于风险的办法 lA.;ZD! V^`?8P8d Understanding the entity and knowledge of the business io9xI3{ 了解商业的实质和知识 s*)41\V0 -#S)}NEn Assessing the risks of material misstatement and fraud Vh#Mp! 评估材料错报和舞弊的风险 /\-2l+y>J 7Js>!KR Materiality (level), tolerable error 7dlKdKH 重要性(级别),可容忍误差 AJ#m6`M+EK :<N6i/ Analytical procedures 0Y6q$h>4 分析程序 hLyTUt~\L X@y
r$3vC Planning an audit da00p-U 规划审计工作 S[L#M;n I NPYJ#% Audit documentation: working papers `dgM|.w5= 审计文件:工作底稿 G+hF
[b44' *1Ut} The work of others `s>UU- 9 其他机构的文件 ib(>vp$V WG8iTVwx Rely on the work of experts &$b\= 依靠专家的工作 0~
Iu7mPY 9RCO|
J Rely on the work of internal audit Vedyy\TU 依靠内部审计工作 'nlRY5@2 Z@uTkqG) 3. Internal control |%'6f}fnE 内部控制 {*?sVAvj ':!3jZP"m The evaluation of internal control systems N>A{)_k3 对内部控制系统的评估 aJ5H3X}Y X!7VyE+n Tests of control }xkLD! 控制测试 "w*+v f=:3! k,S Substantive procedures (time, nature, extent) e}'#Xv 实质性程序(时间,性质,程度) A$%Q4jC} "K|)<6J Transaction cycles: revenue, purchases, inventory, etc. @cuD8<\i 交易周期:收入,采购,库存等。 i<4>\nc o%Be0~n' Pv/Pww\ 4.Audit evidence \Y!T>nWn)I 审计证据
JJ/1daj &jV9* Obtain sufficient, appropriate audit evidence -,~;qSs 获取足够、适当的审计证据 f{y] )\T@W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >aEL;V=}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 u\{qH!?t 2qZ
a9^} The audit of specific items gohAp 审计的具体项目 May&@x/oMS r-RCe3%g% Receivables: confirmation *2JH_Cj` 应收帐款:确认 ds*m6#1b {8^Gs^c
c Inventory: counting, cut-off, confirmation of inventory held by third parties cS<TmS! 存货:数量,减值,第三方持有存货的确认 V#ndyUM; 'oz hz2s Payables: supplier statement reconciliation, confirmation b!i`o%Vb 应付帐款:供应商的申明一致,确认 ! jbEm8bt
jW-;4e*H=V Bank and cash: bank confirmation T)WZ_bR 银行存款和现金:银行的确认 S5i+vUI8C aB6Ye/Io Auditing sampling #/OUGeJ 审计抽样 z 0~j
,f}h} 5.Review
:{[<g]( 复核 s~S?D{! z>4D~HX Subsequent events a
@6^8B?w; 随后发生的事件 X'cf&>h
c]A
Y G1}~.%J c {1V. 3c c1EQ9 Going concern mJ)tHv"7 持续关注 Q]< (bD.7 y^2#9\}K Management representations 7^ 4jcfJH 与管理层的交涉沟通 |q3f]T&+>{ xT W3UY Audit finalization and the final review: unadjusted differences >
&bv\R/ 审核定稿和最后审查:未经调整的差异 l`SK*Bm~< 9160L qY {tPnj_|n< 6. Reporting TbOJp 报告 JW=uK$s O 学会计论坛bbs.xuekuaiji.com YzVN2f!n Appendix egfi;8]E 附录 ylk{! Audit procedure :Df)"~/mO+ 审计程序 S|HY+Z6n'