1. Assurance engagements and external audit
保证约定和外部审计 T *t$ w=e,gNO Materiality, true and fair presentation, reasonable assurance YY!(/<VI 物质性,真实公平的描述,合理的保证 ,.FTw,< wHZ!t,g Appointment, removal and resignation of auditors `A
<yDy 审计人员的的任命、免职和辞职 <(p1
j0_Q [bPE?_a, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N/?MsrZw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,f?#i%EF& N2&aU?`e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \S7
OC 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 )N=b<%WD cHsJQU*K6 Engagement letter ~POeFZ 约定书(委托书) oZCi_g 5i RO.(k!J . 2. Planning and risk assessment Y(SI`Xo[ 规划和风险评估 ` `;$Kr Ok`U*j General principles hTG
d Uw] 一般原则 ^Js9E ^LU[{HZV Plan and perform audits with an attitude of professional skepticism +~fu-%,k 持专业的怀疑态度计划和执行审计工作 (Z"Xp{u ESrWRO
f9 Audit risks = inherent risk ×control risk ×detection risk E7eVg*
Cvi 审计风险=内在风险×控制风险×检查风险 &HXSO,@ *>'R
R< Risk-based approach ?^ErrlI_ 基于风险的办法 \7j)^ rb tV,Y Understanding the entity and knowledge of the business
5nj~RUK 了解商业的实质和知识 YqJIp. Z %|,<\~P
Assessing the risks of material misstatement and fraud
<@vE3v; 评估材料错报和舞弊的风险 \
QMSka> Ys_YjlMIbl Materiality (level), tolerable error Gj ^bz'2 重要性(级别),可容忍误差 bp$jD
:> q?s Analytical procedures B7 PmG
f)b 分析程序 y*(YZ zF hrL<jcv| Planning an audit xqtjtH9X 规划审计工作 I
B6]Wj I coL/7k3 Audit documentation: working papers ~+np7 审计文件:工作底稿 H\k5B_3OU UJH{vjIv The work of others h[8y$.YsC 其他机构的文件 j%}Jl LX fiSM{o Rely on the work of experts % *G)*n 依靠专家的工作 +n, BD C; % KA/
Rely on the work of internal audit E&+^H
on 依靠内部审计工作 0l=}v%D A%PPG+IfA 3. Internal control 'MUrszOO.e 内部控制 kUUq9me&o *[5 The evaluation of internal control systems :65HMWy. 对内部控制系统的评估 ZYsFd_ qj6`nbZ{va Tests of control Pp/{keEye 控制测试 v/czW\z wF uh6!J Substantive procedures (time, nature, extent) h
2%:;phH 实质性程序(时间,性质,程度) u,m-6@il gHx-m2N Transaction cycles: revenue, purchases, inventory, etc. ~qS/90, 交易周期:收入,采购,库存等。 %-l:_A V</T$V$ c2^7"` 4.Audit evidence ^JtHTLHL= 审计证据 s.sy7%{ h,>L(=c$O Obtain sufficient, appropriate audit evidence u =kSs 获取足够、适当的审计证据 C):d9OI? ikhX5
&e Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &XRFX 5gP 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 `5-#M/J CLfb`rF The audit of specific items n:'BN
([]o 审计的具体项目 ['emP1g~
n ;5?^Un% Receivables: confirmation DH9?2)aR 应收帐款:确认 ! |h2&tH PAwg&._K Inventory: counting, cut-off, confirmation of inventory held by third parties :WIf$P?X 存货:数量,减值,第三方持有存货的确认 Noxz kpMF ]zU<=b@ Payables: supplier statement reconciliation, confirmation %"Q!5qH& 应付帐款:供应商的申明一致,确认 IKDjatn oRThJ B Bank and cash: bank confirmation R0mT/h2 银行存款和现金:银行的确认 -Y=c g; Zk#i9[g9* Auditing sampling bM^A9BxD 审计抽样 8.Ef 5-m HoE.//b 5.Review
kQd[E-b7 复核 ,,_K/='m Y"kS!!C>[ Subsequent events = )l: ^+q 随后发生的事件 DUKmwKM"k |C6(0fgWd ,XG|oo- Cn;H@!8<s XjZao<?u Going concern X,EYa>RSy_ 持续关注 d)1sP0Z_@ z!C4>, Management representations sQ:VrXwP 与管理层的交涉沟通 |vDoqlW "8iiRzt# Audit finalization and the final review: unadjusted differences k\&IFSp 审核定稿和最后审查:未经调整的差异 oB06{/6 /W$y"!^)J1 \v3>Eo[ 6. Reporting vYR=TN=Z4
报告 8pL>wL
&C 学会计论坛bbs.xuekuaiji.com Na 9l# Appendix FHNuMdFn 附录 2PP-0
E Audit procedure {iIg 4PzrU 审计程序 EM54