1. Assurance engagements and external audit
保证约定和外部审计 P* `*^r3 q{Z#}|km# Materiality, true and fair presentation, reasonable assurance 9ZJ 8QH 物质性,真实公平的描述,合理的保证 BXYH&2]Q HVHv,:bPo Appointment, removal and resignation of auditors ySmbX 审计人员的的任命、免职和辞职 2NMs-Zs eyyME c! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LO{Axf% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4_=2|2Wz[ *$vH]>)p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {JP q.A 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 s||" } l .M^[/! Engagement letter 87 s *lS 约定书(委托书) P$z_A8} MqAi}z% 2. Planning and risk assessment 'q)g,2B% 规划和风险评估 V3t#kv DHWz, M General principles I}
jgz 一般原则 MY@&^71i4 3J+2#ML Plan and perform audits with an attitude of professional skepticism dg24h7|] 持专业的怀疑态度计划和执行审计工作 m|qktLx 9dhEQ=K{3 Audit risks = inherent risk ×control risk ×detection risk :h{uZ,#Gi 审计风险=内在风险×控制风险×检查风险 t+8e
?=" R{H[< s+n Risk-based approach R2Fjv@Egk 基于风险的办法 'f-r 6'_ZX Z]]Ur Understanding the entity and knowledge of the business *i]?J 了解商业的实质和知识 x)~i`$ 2]5{Xmmo9 Assessing the risks of material misstatement and fraud h= sNj 评估材料错报和舞弊的风险 ;XurH%Mg Kgu8E:nL Materiality (level), tolerable error Ur(R[*2bx 重要性(级别),可容忍误差 C1k< P H;1@]|sH# Analytical procedures @b,Az{EH 分析程序 kyJbV[o<# %tyo(HZQ Planning an audit by/H:5}7 规划审计工作
yfZNL?2x $8=|<vt Audit documentation: working papers @KQ.t F* 审计文件:工作底稿 B{nwQC b aTuu",f The work of others lvO6&sF1 其他机构的文件 #J"xByQKK Q 7_5 Rely on the work of experts <&3P\aM> 依靠专家的工作 $a M5jH< X8$i*#D Rely on the work of internal audit 6O7s^d&K 依靠内部审计工作 ;
Bs~E *q=T1JY 3. Internal control 8=`L#FkRp 内部控制 p0Jr{hM @8|*Ndx2 The evaluation of internal control systems Dr3_MWJ+ 对内部控制系统的评估 ]M7FIDg ~3F'X Tests of control .AfZ5s]/F 控制测试 1RRE{]2v# ubcB<=xb Substantive procedures (time, nature, extent) -&1(~7 实质性程序(时间,性质,程度) 7~Y\qJ4b
xb,XI/ Transaction cycles: revenue, purchases, inventory, etc. yLnQ9BXB& 交易周期:收入,采购,库存等。 -s3`mc}* }L\;W:0 tbFAVGcAM 4.Audit evidence ZL(
j5E 审计证据 paqGW] e4S@ J/D Obtain sufficient, appropriate audit evidence X1Yw=t~a 获取足够、适当的审计证据 DrK]U}3fh" lPy|>&
Yc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @^{`!>Vt 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 @Zt~b'n Q{l,4P The audit of specific items \SWTP1 审计的具体项目 d:%b 2n<Mu Q] Receivables: confirmation yw^Pok5. 应收帐款:确认 $n\P w %HUex
6! Inventory: counting, cut-off, confirmation of inventory held by third parties ingG
存货:数量,减值,第三方持有存货的确认 7Ak<e tHD Ykxk`SJ Payables: supplier statement reconciliation, confirmation 6'^_
*n 应付帐款:供应商的申明一致,确认 nK>CPqB^( yHeL&H Bank and cash: bank confirmation Q:-T'xk@ 银行存款和现金:银行的确认 586P~C[ic C[J9 =!t Auditing sampling W/Dd7G#IC 审计抽样 nu0pzq\6 [:8\F#KW 5.Review
@<\oM]jX 复核 `3;EJDEdbi }Fe6L;^; Subsequent events l_g$6\&| 随后发生的事件 IW~R{ ]6 O_FB^BB CMj =4e
;UQGi}?CD +kL7" Going concern W A/dt2D| 持续关注 >?$2`I ^'`b\$km-0 Management representations Z)@vJZ*7(
与管理层的交涉沟通 x[0T$ z|#*c5Y9w Audit finalization and the final review: unadjusted differences \Zj%eW!m 审核定稿和最后审查:未经调整的差异 E'08'8y UG2+Y'] $qNF /rF 6. Reporting %2QGbnt_* 报告 dbf<k%i6 学会计论坛bbs.xuekuaiji.com (xfc_h*xA Appendix ]Lv P)0= 附录 cY?|RXNmZ Audit procedure
s= Fp[>qA 审计程序 @:N8V[*u