1. Assurance engagements and external audit
保证约定和外部审计 D 7shiv|, sPNfbCOz Materiality, true and fair presentation, reasonable assurance E(<LvMiCa 物质性,真实公平的描述,合理的保证 2^exL h Q"a2.9Eo Appointment, removal and resignation of auditors bm&87 审计人员的的任命、免职和辞职 *.y' (tj[ .&,[, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %IpSK 0<Sp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D_|B2gdZY c-
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior QF-)^`N 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 yt.c5>B^ >e5zrgV Engagement letter U2*6}c< 约定书(委托书) {j(4m
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Bno 2. Planning and risk assessment G2mNm'0 规划和风险评估 &yH#s
8^8 5!fSW2N General principles >L2*CV3p 一般原则 2?i\@r@E| J;~|ph Plan and perform audits with an attitude of professional skepticism n~z\?Y=* 持专业的怀疑态度计划和执行审计工作 t\5c@j p .PVLWW Audit risks = inherent risk ×control risk ×detection risk PNF4>) 审计风险=内在风险×控制风险×检查风险 % mn /> sV0Z Risk-based approach KS!y
T_O 基于风险的办法 993d/z|DX >M
^&F6 Understanding the entity and knowledge of the business +!&$SNLh( 了解商业的实质和知识 \v`#|lT$ *M!kA65' Assessing the risks of material misstatement and fraud $>vy(Y 评估材料错报和舞弊的风险 iV)ac\ 6zYaA Materiality (level), tolerable error +B
B0wY 重要性(级别),可容忍误差 oXc/#{NC EnscDtf( Analytical procedures GfsBQY/ 分析程序 (-(*XNC yuNfhK/#r Planning an audit S!j^|! 规划审计工作 Tx+ p8J|Yr ' Js?N Audit documentation: working papers 7~.ZE 审计文件:工作底稿 huAyjo $v&C@l \ The work of others 5-p.MGso 其他机构的文件
&tBA^igXK qc0 B<,x7 Rely on the work of experts )1_(>|@oi 依靠专家的工作 Yn1?#%% x}"Q8kD Rely on the work of internal audit aW`dFitpM 依靠内部审计工作 7Dl%UG] 4;\Y?M}g? 3. Internal control %8Yyj{^!( 内部控制 aF])"9 ^g]xU1] * The evaluation of internal control systems =h\E<dw 对内部控制系统的评估 #{>
uC&jD t{ H1u Tests of control 6$z'wy/* 控制测试 4$i} Xk#3 5Bd(>'ig_ Substantive procedures (time, nature, extent) jM\ %$_/ 实质性程序(时间,性质,程度) *aG"+c6| 0#=W#Jl> Transaction cycles: revenue, purchases, inventory, etc. R9=K(pOT 交易周期:收入,采购,库存等。 7:kCb[ji" "UpOY 6h@
+?{F. 4.Audit evidence \1{_lynD 审计证据 PSEWL6=]N 86{ZFtv Obtain sufficient, appropriate audit evidence sS'{QIRC' 获取足够、适当的审计证据 cKpQr7]ur \>;%Ji Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations paYz[Xq 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 !OQuEJR &NP6%}bR` The audit of specific items KT=a(QL 审计的具体项目 dgY5ccP =SL^>HS.fo Receivables: confirmation I}ndRDz[ 应收帐款:确认 7?"9J`* z"3H{ A Inventory: counting, cut-off, confirmation of inventory held by third parties W+/2c4$F3 存货:数量,减值,第三方持有存货的确认 * 2%oZXF 0/*X=5 Payables: supplier statement reconciliation, confirmation wNR=
?Z~ 应付帐款:供应商的申明一致,确认 |DGCdB|`G 8'%+G Bank and cash: bank confirmation `=v@i9cTZ 银行存款和现金:银行的确认 No~6s.H p`LL Auditing sampling g6`.qyVfz' 审计抽样 |QMT
A5 'Dq"e$JM< 5.Review
yW:AVqE)t 复核 +ruj AD,@,|A Subsequent events 3m~U(yho 随后发生的事件 tB!|p 6 T5V$wmB\W JQr36U S~} +ypV G*=H;Upi Going concern ~"\P~cg0J 持续关注 [@zkv)D6
>7W"giWP Management representations W >Kp\tD 与管理层的交涉沟通 6XZN># R<t&F\> Audit finalization and the final review: unadjusted differences
rA2qV 审核定稿和最后审查:未经调整的差异 7V |"~% NrW [Q3E$ R,XD6' Q 6. Reporting ={OCa1 报告 :
qr}M 学会计论坛bbs.xuekuaiji.com zcZ^s v> Appendix cx<h_ 附录 })q]gMj Audit procedure -IGMl_s 审计程序 nWd:>Ur